San Diego, California, Tax Sharing and Disaffiliation Agreement is a legal agreement between the City of San Diego and other local jurisdictions in the region that outlines the principles and procedures for sharing and distributing tax revenue generated within the city. This agreement ensures equitable distribution of tax revenue among the participating entities and promotes cooperation in tax-related matters. Keywords: San Diego, California, tax revenue, tax sharing, disaffiliation agreement, local jurisdictions, legal agreement, distribution, cooperation, tax-related matters. There are different types of San Diego, California, Tax Sharing and Disaffiliation Agreements based on specific tax categories and jurisdictions involved. Some of these agreements may include: 1. Sales Tax Sharing Agreement: This type of agreement focuses on sharing sales tax revenue generated within San Diego among the participating entities. The agreement determines the percentage or formula for distributing sales tax revenue based on specific criteria like population, sales volume, or other predetermined factors. 2. Property Tax Disaffiliation Agreement: This agreement enables the disaffiliation of certain properties within San Diego from the jurisdiction they originally belong to for tax purposes. This can occur when a property is transferred to another jurisdiction or when a new jurisdiction is established. The agreement defines the terms and conditions for transitioning tax responsibilities between jurisdictions. 3. Transient Occupancy Tax Revenue Sharing Agreement: This agreement pertains to the sharing of transient occupancy tax revenue, which is collected from visitors staying in hotels and other lodging establishments. It outlines the percentage or formula for distributing this tax revenue among San Diego and other participating cities or regions. 4. Business Tax Sharing Agreement: This agreement focuses on sharing revenue generated from business taxes or licenses among different jurisdictions within San Diego. It outlines the distribution criteria and procedures to ensure fairness in the allocation of business tax revenue. These are a few examples of the various types of Tax Sharing and Disaffiliation Agreements that can exist in San Diego, California, depending on the specific tax categories and jurisdictions involved. Each agreement aims to establish a fair and cooperative framework for tax revenue sharing and distribution among the participating entities.