HomeMy WebLinkAboutCC Res 7592 2024-12-09 RESOLUTION 7592
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL
BEACH AUTHORIZING EXAMINATION OF SALES OR
TRANSACTIONS AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance 489, the City of Seal Beach (City) entered
into a contract with the California Department of Tax and Fee Administration
(Department) to perform all functions incident to the administration and collection
of sales and use taxes; and,
WHEREAS, pursuant to Ordinance 1671 and 1714 Revenue and Taxation Code
Section 7270, the City entered into a contract with the California Department of
Tax and Fee Administration (Department) to perform all functions incident to the
administration and collection of transactions and use taxes; and,
WHEREAS, the City Council of the City of Seal Beach deems it desirable and
necessary for authorized officers, employees and representatives of the City to
examine confidential sales or transactions and use tax records of the Department
pertaining to sales or transactions and use 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
records, and Section 7056.5 of the California Revenue and Taxation Code
establishes criminal penalties for the unlawful disclosure of information contained
in, or derived from, the sales or transactions and use tax records of the
Department.
NOW, THEREFORE, THE SEAL BEACH CITY COUNCIL DOES HEREBY
RESOLVE:
Section 1. That the City Manager and the Director of Finance/City Treasurer,
or other officer or employee of the City designated in writing by the
City Manager to the California Department of Tax and Fee
Administration is hereby appointed to represent the City with
authority to examine sales or transactions and use tax records of
the Department pertaining to sales or transactions and use taxes
collected for the City by the Department pursuant to the contract
between the City and the Department.
Section 2. The information obtained by examination of Department records
shall be used only for purposes related to the collection of City
sales or transactions and use taxes by the Department pursuant to
that contract, and for purposes related to the following
governmental functions of the City:
(a) Compliance and enforcement of the sales or transactions and use taxes
(b) Budget Planning
(c) Economic Development
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 (HdL) is hereby
designated to examine the sales or transactions and use tax
records of the Department pertaining to sales or transactions and
use taxes collected for the City by the Department. The person or
entity designated by this section meets all of the following
conditions, which are also included in the contract between the City
and HdL:
a) has an existing contract with the City to examine those sales or transactions
and use tax records; and,
b) is required by that contract to disclose information contained in, or derived
from, those sales or transactions and use tax records only to the officer or
employee authorized under Section 1 of this resolution to examine the
information; and,
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 or transactions and use tax records, after that
contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of
Department records shall be used only for purposes related to the collection of
City sales or transactions and use taxes by the Department pursuant to the
contract between the City and the Department and for those purposes relating to
the governmental functions of the City listed in section 2 of this resolution.
Section 4. That this resolution supersedes all prior resolutions of the City
Council of the City of Seal Beach adopted pursuant to subdivision
(b) of Revenue and Taxation Code section 7056.
PASSED, APPROVED AND ADOPTED by the Seal Beach City Council at a
regular meeting held on the 9th day of December 2024 by the following vote:
AYES: Council Members Kalmick, Moore, Steele, Landau, Sustarsic
NOES: Council Members
ABSENT: Council Members
ABSTAIN: Council Members
Schelly Sustarsic, Mayor
ATTEST: 'tAL
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loria D. Harp r, City Clerk h;:Ao
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STATE OF CALIFORNIA }
COUNTY OF ORANGE } SS
CITY OF SEAL BEACH }
I, Gloria D. Harper, City Clerk of the City of Seal Beach, do hereby certify that the
foregoing resolution is the original copy of Resolution 7592 on file in the office of
the City Clerk, passed, approved, and adopted by the City Council at a regular
meeting held on the 9th day of December 2024.
loria D. Har r, City Clerk