HomeMy WebLinkAboutCC Res 6886 2019-01-14 RESOLUTION 6886
A Resolution Authorizing the Examination of Transactions (Sales) and Use Tax Records
WHEREAS, pursuant to Ordinance No. 1671 of Seal Beach hereinafter called
District and Section 7270 of the Revenue and Taxation Code, the District entered into a contract with
the California Department of Tax and Fee Administration (CDTFA) to perform all functions incident
to the administration and operation of the Transactions and Use Tax Ordinance; and
WHEREAS, the District deems it desirable and necessary for authorized representatives of the District
to examine confidential transactions and use tax records of the California Department of Tax and Fee
Administration pertaining to transactions and use taxes collected by the Board for the District pursuant
to that contract; and
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain requirements and
conditions for the disclosure of California Department of Tax and Fee Administration records and
establishes criminal penalties for the unlawful disclosure of information contained in or derived from,
the transactions and use tax records of the Board;
NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the City Manager and the Director of Finance or other officer or employee of the District designated in
(All authorized p.iuonot
writing by the City Manager to the California Dept of Tax and Fee Administration
(pnitton(%)authorized to Designate)
(hereafter referred to as the CDTFA) is hereby appointed to represent the District with authority to
examine transactions and use tax records of the CDTFA pertaining to transactions and use taxes
collected for the District by the CDTFA pursuant to the contract between the District and the CDTFA.
The information obtained by examination of CDTFA records shall be used only for purposes related to
the collection of the District's transactions and use taxes by the CDTFA pursuant to the contract.
*Section 2. That the City Manager and the Director of Finance or other officer or employee of the District designated in
(All mammal ptailiotul
writing by the City Manager to the California Dept of Tax and Fee Administration is
Ip.ition(a)authori>d to Dcugnatc)
hereby appointed to represent the District with authority to examine those transactions and use tax
records of the Board for purposes related to the following governmental functions of the District:
a) Compliance and enforcement of the transactions and use tax
b) Budget planning
c) Economic development
The information obtained by examination of Board records shall be used only for those governmental
functions of the District listed above.
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L *Section 3. That Hinderliter De Llamas and Associates is hereby designated to examine the
transactions and use tax records of the California Department of Tax and Fee Administration pertaining
to transactions and use taxes collected for the District by the Board. The person or entity designated by
this section meets all of the following conditions:
a) has an existing contract with the District to examine those transactions and use tax records;
b) is required by that contract to disclose information contained in, or derived from those
transactions and use tax records only to the officer or employee authorized under Section 1 (or
Section 2) of this resolution to examine the information;
c) is prohibited by that contract from performing consulting services for a retailer during the term
of that contract;
d) is prohibited by that contract from retaining the information contained in, or derived from those
transactions and use tax records after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Board records shall
be used only for purposes related to the collection of District's transactions and use taxes by the Board
pursuant to the contracts between the District and Board.
Introduced, approved, and adopted this 14th day of January, 2019.
AYES: Deaton,Massa-Lavitt,Moore,Sustarsic,Varipapa
NOES: None
ABSENT: None
DATED: /_ /5- / 1
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ATTEST: (s) A ----- Z v- t RP .r
ID ana Engstrom,Deputy C/P1r F4'' y. Thomas Moore,Mayor
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Rev.05/04
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