Pursuant to California Revenue and Taxation Code (RTC) Section 7213 and California Code of Regulations, Title 18, Section 1808, local agencies are required to submit and publish information regarding any tax revenue sharing agreements. The City of Gardena has submitted the required Tax Revenue Sharing Agreement Reporting Form to the California Department of Tax and Fee Administration (CDTFA). For more information on the tax revenue sharing agreement please visit the CDTFA website provided below.

Tax Revenue Sharing Agreements for Jurisdictions

The City of Gardena has no revenue sharing agreements with businesses generating sales tax within its jurisdiction. However, the City does have a service agreement with Hinderliter de Llamas & Associates (HdL Companies) to provide sales, use, and transactions tax audit and information services. Because HdL Companies is paid a percentage of sales tax revenue recovered as a result of its audit work, the CDTFA is requiring the City to report the service agreement as a tax revenue sharing agreement.

The PDF of the City’s submitted report is available below:

• FY 2024-25 Tax Revenue Sharing Agreement Report – City of Gardena