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Exhibit A <br />AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE <br />CITY'S TRANSACTIONS AND USE TAX ORDINANCE <br />In order to prepare to administer a transactions and use tax ordinance adopted in accordance <br />with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and <br />Taxation Code, the City of San Leandro, hereinafter called City, and the STATE BOARD OF <br />EQUALIZATION, hereinafter called Board, do agree as follows: <br />1. The Board agrees to enter into work to prepare to administer and operate a transactions and <br />use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been <br />approved by a majority of the electors of the City and whose ordinance has been adopted by the City. <br />2. City agrees to pay to the Board at the times and in the amounts hereinafter specified all of <br />the Board's costs for preparatory work necessary to administer the City's transactions and use tax <br />ordinance. The Board's costs for preparatory work include costs of developing procedures, <br />programming for data processing, developing and adopting appropriate regulations, designing and <br />printing forms, developing instructions for the Board's staff and for taxpayers, and other appropriate <br />and necessary preparatory costs to administer a transactions and use tax ordinance. These costs shall <br />include both direct and indirect costs as specified in Section 11256 of the Government Code. <br />3. Preparatory costs may be accounted for in a manner which conforms to the internal <br />accounting and personnel records currently maintained by the Board. The billings for costs may be <br />presented in summary form. Detailed records of preparatory costs will be retained for audit and <br />verification by the City. <br />4. Any dispute as to the amount of preparatory costs incurred by the Board shall be referred to <br />the State Director of Finance for resolution, and the Director's decision shall be final. <br />5. Preparatory costs incurred by the Board shall be billed by the Board periodically, with the <br />final billing within a reasonable time after the operative date of the ordinance. City shall pay to the <br />Board the amount of such costs on or before the last day of the next succeeding month following the <br />month when the billing is received. <br />6. The amount to be paid by City for the Board's preparatory costs shall not exceed one <br />hundred seventy-five thousand dollars ($175,000) (Revenue and Taxation Code Section 7272.) <br />