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F. Security. The Board agrees that any security which it hereafter requires to be furnished by <br />taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available <br />for the payment of the claims of City for district taxes owing to it as its interest appears. The Board <br />shall not be required to change the terms of any security now held by it, and City shall not participate in <br />any security now held by the Board. <br />G. Records of the Board. <br />When requested by resolution of the legislative body of the City under section 7056 of the <br />Revenue and Taxation Code, the Board agrees to permit authorized personnel of the City to examine <br />the records of the Board, including the name, address, and account number of each seller holding a <br />seller's permit with a registered business location in the City, pertaining to the ascertainment of <br />transactions and use taxes collected for the City. Information obtained by the City from examination of <br />the Board's records shall be used by the City only for purposes related to the collection of transactions <br />and use taxes by the Board pursuant to this Agreement. <br />H. Annexation. City agrees that the Board shall not be required to give effect to an <br />annexation, for the purpose of collecting, allocating, and distributing District transactions and use <br />taxes, earlier than the first day of the calendar quarter which commences not less than two months after <br />notice to the Board. The notice shall include the name of the county or counties annexed to the <br />extended City boundary. In the event the City shall annex an area, the boundaries of which are not <br />coterminous with a county or counties, the notice shall include a description of the area annexed and <br />two maps of the City showing the area annexed and the location address of the property nearest to the <br />extended City boundary on each side of every street or road crossing the boundary. <br />ARTICLE III <br />ALLOCATION OF TAX <br />A. Allocation. In the administration of the Board's contracts with all districts that impose <br />transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the <br />Revenue and Taxation Code: <br />Rev. 11/14 3 <br />