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F. Security. The Department agrees that any security which it hereafter requires to be <br />fiunished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will <br />be available for the payment of the claims of City for district taxes owing to it as its interest appears <br />The Department shall not be required to change the terms of any security now held by it, and City shall <br />not participate in any security now held by the Department. <br />i <br />G. Records of the Department. <br />When requested by resolution of the legislative body of the City under section 7056 of the <br />Revenue and Taxation Code, the Department agrees to permit authorized personnel of the City to <br />examine the records of the Department, including the name, address, and account number of each <br />seller holding a seller's permit with a registered business location in the City, pertaining to the <br />ascertainment of transactions and use taxes collected for the City. Information obtained by the City <br />from examination of the Department's records shall be used by the City only for purposes related to the <br />collection of transactions and use taxes by the Department pursuant to this Agreement. <br />H. Annexation. City agrees that the Department 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 Department. 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 IH <br />ALLOCATION OF TAX <br />A. Allocation. In the administration of the Department's contracts with all districts that <br />impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 <br />of the Revenue and Taxation Code: <br />1. Any payment not identified as being in payment of liability owing to a designated <br />district or districts may be apportioned among the districts as their interest appear, or, in the discretion <br />(Rev. 10/17) 3 <br />55B-13 <br />