Location Agreements
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law.
That law provides that for the purpose of a local sales tax adopted pursuant to that law, all retail sales are consummated at the place of business of the retailer unless otherwise specified. As of January 1, 2016, the law has been revised to prohibit a local agency from entering into any form of agreement that would result, directly or indirectly, in the payment, transfer, diversion, or rebate of Bradley-Burns local tax revenues to any person, as defined, for any purpose, if the agreement results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency and the retailer continues to maintain a physical presence within the territorial jurisdiction of that other local agency, with specified exceptions.
This webpage also provides economic development subsidy reports pursuant to Government Code Sections 53083 and 53083.1.
The latest law also requires a local agency to post any agreement on its website that it has entered into that results in a reduction in the amount of Bradley-Burns local tax revenues that, in the absence of the agreement, would be received by another local agency, including any agreements entered into prior to January 1, 2016, that are still in effect on and after that date.
To review all current sales and use tax agreements with the City of Ontario, see below:
- Cardinal Health – Retention and Operating Covenant Agreement
- Citrus Motors Ontario, Inc. – Declaration of Covenants and Sign Easement Agreement
- Concrete Holding Company of California, Inc. – Operating Covenant Agreement
- DSW eTail Direct – Operating Covenant Agreement
- eTail Direct LLC – Location Agreement
- G.H.N., Inc. (Exclusively Volvo) – Operating Covenant and Tax Sharing Agreement
- G.H.N., Inc. (Exclusively Volvo, Volkswagen, Subaru) – Operating Covenant Agreement
- Henry Schein, Inc. – Operating Covenant Agreement
- Home Depot U.S.A., INC. – Operating Covenant Agreement
- Home Depot U.S.A., Inc. (Exclusively Stocking Distribution Center) - Operating Covenant Agreement
- Jones Ontario Acquisition, LLC – Operating Covenants and Sign Easement Agreement
- Montclair Automotive Services, Inc. (Infiniti) – Retention Agreement
- Kienle Motor Sports LLC (Porsche) – Operating Covenant Agreement
- Mark Christopher Chevrolet – Operating Covenant Agreement
- Nike Retail Services, Inc. – Operating Covenant Agreement
- PAG Ontario B1, Inc. (BMW/MINI of Ontario) – Operating Covenant Agreement
- Perseid Solar Inc. – Location Agreement
- QVC, Inc. – Operating Covenant Agreement
- Rusnak/Ontario DBA Genesis of Ontario- Operating Covenant Agreement
- SID TOOL, Inc. – Operating Covenant Agreement
- SIGMAnet Internet, Inc. – Operating Covenant Agreement
- Staples Contract & Commercial, Inc. – Operating Covenant Agreement
- Uline, Incorporated – Location Agreement
- VF Outdoor, LLC – Operating Covenant Agreement
- Waxie's Enterprises, Inc. – Retention Agreement
For more information regarding each of these Agreements and or Economic Development Subsidy Reports, please contact the City of Ontario's City Clerk & Records Management Department at (909) 395-2009.