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5 Exhibit 1 CONFIDENTIALITY STANDARDS Following the Rules Sales Tax Information – Non-Disclosure Sales tax data is required to be kept confidential by Revenue and Taxation Code Section 7056. Thus, it is unlawful for any person who obtains access to sales and use tax records, to make known in any manner the information disclosed on any [tax] return, including any abstract thereof. Accordingly, a local agency may not disclose amounts of tax paid, whether tax amounts are up or down from a prior period, or any other information that would reveal the business affairs or operations of a business. Though confidential by law, sales and use tax information can be used by local government officials if the use is “related to collection of local sales and use taxes” or “related to other governmental functions of the county, city and county, or city.” Permit administrators, finance or revenue managers, economic development staff, redevelopment and community development personnel, and business license officials can benefit from access to local sales and use tax allocation information. However, only those positions or individuals authorized by resolution of the governing body (City Council or Board of Supervisors) may have access to confidential data and each person so authorized is required to abide by the provisions of Revenue and Taxation Code Section 7056. Combined Information May Be Disclosed Sales tax payments for groups of businesses may be revealed to the general public if the socalled “gang of four” and “80%” rule are followed. These rules allow combined data for four or more businesses to be released as long as no single member of the group is the source of a disproportionate percentage, defined herein as 80%, of the group total. The “group” may be defined as businesses in the same shopping center, a specific business type such as new auto sellers, or businesses sharing the same major business group. • The “gang of four” rule must be four separate businesses with individual sellers’ permit numbers. For example, if the group includes four outlets and two of the outlets are sub-outlets under the same sellers’ permit number then those two outlets are counted as one toward the overall “gang of four” rule. • A business with a current allocation that has since closed its sellers’ permit cannot be counted toward the “gang of four” rule. • A new business with an active sellers’ permit that has yet to commence reporting sales cannot be counted toward the “gang of four” rule. • If the total amount for a particular group is negative that group cannot be disclosed. Pursuant to an Executive Order signed by Governor Wilson in April 1994, it is also possible to publish a list of the top sales tax generators if all of the following conditions are met: • At least 25 retailers are included. • Businesses are presented in random or alphabetical order. • Businesses are not ranked by amount paid. • Sales or use tax amounts are omitted. DocuSign Envelope ID: 3909018E-C54B-4015-BC81-6ABDDACCB4E9