HomeMy WebLinkAbout18-71 - Sales and Use Tax RecordsRESOLUTION NO. 18-71
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COSTA MESA,
CALIFORNIA, AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
PURSUANT TO REVENUE AND TAXATION CODE SECTION 7056
THE CITY COUNCIL OF THE CITY OF COSTA MESA, CALIFORNIA HEREBY
RESOLVES AS FOLLOWS:
WHEREAS, subsection (b) of section 7056 of the California Revenue and Taxation
Code ("Section 7056(b)"), provides that the State Board of Equalization ("Board"), when
requested by resolution of the legislative body of any county, city and county, city, or
district, shall permit any duly authorized officer or employee of the county, city and county,
city, or district, or other person designated by that resolution, to examine all of the sales
or transactions and use tax records of the Board pertaining to the sales or transactions
and use taxes collected by the Board for said public entity pursuant to contract entered
into between the Board and the public entity under the Bradley -Burns Uniform Local Sales
and Use Tax Law or the Transactions and Use Tax Law; and
WHEREAS, Section 7056(b) provides that the resolution shall certify that any
person designated by the resolution, other than an officer or employee, meets all of the
following conditions: (1) has an existing contract with the public entity to examine the
sales and use tax records pertaining to the public entity; (2) is required by that contract to
disclose information contained in, or derived from, those sale or transactions and use tax
records only to an officer or employee of the public entity who is authorized by the
resolution to examine the information; (3) is prohibited by that contract from performing
consulting services for a retailer during the term of that contract; and (4) is prohibited by
that contract from retaining the information contained in, or derived from, those sales or
transactions and use tax records, after that contract has expired; and
WHEREAS, the City desires to designate certain officers, employees, and other
persons as authorized to examine all sales or transactions and use tax records of the
Board, now the California Department of Tax and Fee Administration ("Department"),
pertaining to sales and transactions and use taxes collected by the Board or the
Department for the City; and
Resolution No. 18-71 Page 1 of 4
WHEREAS, the City has entered into an agreement for sales, use and transactions
tax audit and information services with Hinderliter, de Llamas an Associates ("HdL"), and
desires to designate HdL as authorized to examine all sales or transactions and use tax
records of the Board or the Department pertaining to sales or transactions and use taxes
collected by the Board or the Department for the City.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Costa
Mesa as follows:
1. The City Council hereby designates the following officers and employees of
the City as authorized to examine all sales or transactions and use tax
records of the Board, the Department, or such other state agency as may
be responsible for collecting sales or transactions and use taxes for the City,
pertaining to sales or transactions and use taxes collected by the Board, the
Department, or such other state agency as may be responsible for collecting
sales or transactions and use taxes for the City:
City Manager
Assistant City Manager
Finance Director
Assistant Finance Director
Revenue Supervisor
Accounting Supervisor
Treasury Specialist
2. The City Council hereby authorizes the City Manager or his or her designee
to designate additional officers or employees in writing with authorization to
examine sales or transactions and use tax records as necessary.
3. The City Council hereby designates the following contractor to examine
sales or transactions and use tax records of the Board, the Department, or
such other state agency as may be responsible for collecting sales or
transactions and use taxes for the City pertaining to sales or transactions
and use taxes collected by the Board, the Department, or such other state
Resolution No. 18-71 Page 2 of 4
agency as may be responsible for collecting sales or transactions and use
taxes for the City:
Hinderliter, de Llamas and Associates
4. The City Council hereby certifies that Hinderliter, de Llamas and Associates:
(a) has an existing contract with the City to examine sales and use tax
records pertaining to the City;
(b) is required by that contract to disclose information contained in, or
derived from, those sale or transactions and use tax records only to
an officer or employee of the City who is authorized by resolution to
examine the information;
(c) is prohibited by the contract from performing consulting services for
a retailer during the term of that contract; and
(d) is prohibited by the contract from retaining the information contained
in, or derived from, those sales or transactions and use tax records,
after the contract has expired.
5. The information obtained by examination of Board or Department or state
agency records shall be used only for purposes relating to the collection of
City sales or transactions and use taxes by the Board, the Department, or
such other state agency as may be responsible for collecting sales or
transactions and use taxes for the City pursuant to a contract between the
City and the Board, the Department, or other state agency or for purposes
related to other governmental functions of the City.
6. This Resolution shall supersede all prior resolutions of the City Council of
the City of Costa Mesa adopted pursuant to subsection (b) of section 7056
of the Revenue and Taxation Code.
7. The City Clerk shall send a certified copy of this Resolution to the California
Department of Tax and Fee Administration.
Resolution No. 18-71 Page 3 of 4
PASSED AND ADOPTED this 16th day of October, 2018.
an . Genis, Mayor
ATTEST:
IL"
Brenda Gre �Ciltyv Clerk
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF COSTA MESA )
I, BRENDA GREEN, City Clerk of the City of Costa Mesa, DO HEREBY CERTIFY
that the above and foregoing is the original of Resolution No. 18-71 and was duly passed
and adopted by the City Council of the City of Costa Mesa at a regular meeting held on
the 16th day of October, 2018, by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS: Foley, Righeimer, Stephens, Mansoor, Genis
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
IN WITNESS WHEREOF, I have hereby set my hand and affixed the seal of the
City of Costa Mesa this 17th day of October, 2018.
a 2" Off"
Brenda Green, ity Clerk
Resolution No. 18-71 Page 4 of 4