HomeMy WebLinkAboutCC Reso 2019-59 - Authorizing Examination of Sales, Use and Transaction Tax Records1
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RESOLUTION NO. 2019-59
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH AUTHORIZING
EXAMINATION OF SALES, USE AND TRANSACTIONS TAX RECORDS
WHEREAS, pursuant to Ordinance , the City of Ukiah 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 Ukiah 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 UKIAH 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 Ukiah 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:
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
(a) through (d) are governmental
functions that often involve use of sales
tax data. Please select from this list or
add categories as needed to reflect
local usage of sales tax data.
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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.
PASSED AND ADOPTED this 18th day of December, 2019, by the following roll call vote:
AYES: Councilmembers Mulheren, Brown, Scalmanini, Orozco, and Mayor Crane
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: j
ristine Lawler, City Clerk
Dou
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Svc_
F. Crane, Mayor