HomeMy WebLinkAboutCC Res 6887 2019-01-14 RESOLUTION 6887
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL BEACH
AUTHORIZING EXAMINATION OF SALES, USE AND TRANSACTIONS TAX
RECORDS
WHEREAS, pursuant to Ordinance 1671 , the City of Seal Beach entered into a contract with the
Department of Tax and Fee Administration to perform all functions incident to the administration
and collection of local sales, use and transactions taxes; and
WHEREAS, the City Council of the City of Seal Beach deems it desirable and necessary for
authorized representatives of the City to examine confidential sales, use and transactions tax
records of the Department of Tax and Fee Administration pertaining to sales, use and transactions
taxes collected by the Department for the City pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of Department of Tax and Fee Administration
records, and establishes criminal penalties for the unlawful disclosure of information contained in,
or derived from, the sales, use and transactions tax records of the Department.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEAL BEACH HEREBY
RESOLVES AS FOLLOWS:
Section 1.That the City Manager, or other officer or employee of the City designated in writing by
the City Manager to the Department of Tax and Fee Administration (hereafter referred to as
Department), is hereby appointed to represent the City of Seal Beach with authority to examine
sales, use and transactions tax records of the Department pertaining to sales, use and transactions
taxes collected for the City by the Department pursuant to the contract between the City and the
Department. The information obtained by examination of Department records shall be used only
for purposes related to the collection of City sales, use and transactions taxes by the Department
pursuant to that contract.
Section 2. That the City Manager, or other officer or employee of the City designated in writing by
the City Manager to the Department, is hereby appointed to represent the City with authority to
examine those sales, use and transactions tax records of the Department, for purposes related to the
following governmental functions of the City:
1
(a) City administration (a) through (d) are
governmental functions that
often involve use of sales tax
(b) Revenue management and budgeting data. Please select from this
list or add categories as needed
(c) Community and economic development to reflect local usage of sales
tax data.
(d) Business license tax administration
The information obtained by examination of Department records shall be used only for those governmental
functions of the City listed above.
Section 3. That Hinderliter, de Llamas & Associates is hereby designated to examine the sales, use and
transactions tax records of the Department pertaining to sales, use and transactions taxes collected for the
City by the Department. The person or entity designated by this section meets all of the following
conditions:
(a) has an existing contract with the City to examine those sales, use and transactions tax records;
(b) is required by that contract to disclose information contained in, or derived from, those sales, use
and transactions tax records only to the officer or employee authorized under Sections 1 or 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; and
(d) is prohibited by that contract from retaining the information contained in, or derived from those
sales, use and transactions tax records, after that contract has expired.
The information obtained by examination of Department records shall be used only for purposes related to
the collection of City sales, use and transactions taxes by the Department pursuant to the contract between
the City and the Department and for purposes relating to the governmental functions of the City listed in
section 2 of this resolution.
Introduced, approved and adopted this 14"'day of January 2019.
ATTEST: (s) tonP '` "
Deputy
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Dana Engstrom, De ut as Moore,
P Y Cit Yr'?' Mayor o.
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I,Dana Engstrom,Deputy City Clerk of the City of Seal Beach,California,DO HEREBY
CERTIFY that the foregoing resolution was duly introduced approved and adopted by the City
Council of the City of Seal Beach,at a regular meeting of said Council held on the 14th day of
January 2019,by the following roll call vote:
AYES: Deaton, Massa-Lavitt, Moore, Sustarsic, Varipapa
NOES: None
ABSENT: None
DATED: -75-/T ..��..
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ATTEST: (s) *
Dana Engstrom, Deputy City-C .c :
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