HomeMy WebLinkAboutReso_106-20 For Examination of Confidential Records (Sales Tax-CDTFA)RESOLUTION NO. 106-20
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MORRO BAY, CALIFORNIA,
AUTHORIZING THE EXAMINATION OF
TRANSACTIONS (SALES) AND USE TAX RECORDS
THE CITY COUNCIL
City of Morro Bay, California
WHEREAS, pursuant to Ordinance No. 635 of City of Morro Bay California, hereinafter
called City, and Section 7270 of the Revenue and Taxation Code, the City 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 City deems it desirable and necessary for authorized representatives
of the City 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 City 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, Finance Director or other officer or employee of the City
designated in writing by the City Manager to the California Dept of Tax and Fee
Administration (hereafter referred to as the CDTFA) is hereby appointed to represent the City with
authority to examine transactions and use tax records of the CDTFA pertaining to transactions and
use taxes collected for the City by the CDTFA pursuant to the contract between the City and the
CDTFA. The information obtained by examination of CDTFA records shall be used only for purposes
related to the collection of the City's transactions and use taxes by the CDTFA pursuant to the
contract
Section 2. That the City Manager, Finance Director or other officer or employee of the City
designated in writing by the City Manager to the California Dept of Tax and Fee
Administration is hereby appointed to represent the City with authority to examine those
transactions and use tax records of the Board for purposes related to the following
governmental functions of the City:
a) Revenue management and budgeting
b) Community and economic development
c) City Administration
d) Business License and Tax administration
The information obtained by examination of CDTFA records shall be used only for those
governmental functions of the City listed above.
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Section 3. That Hinderliter, De Llamas and Associates (HdL Companies) 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 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 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.
Section 4. That this resolution supersedes all prior transactions and use tax resolutions of
the City of Morro Bay adopted pursuant to subdivision (b) of Revenue and Taxation Section
7056.
BE IT FURTHER RESOLVED that the information obtained by examination of Board records
shall be used only for purposes related to the collection of City's transactions and use taxes
by the Board pursuant to the contracts between the City and Board.
PASSED AND ADOPTED by the City Council of the City of Morro Bay at a regular, meeting
thereof held on the 8th day of December 2020, by the following vote:
AYES Headding, Addis, Davis, Heller, McPherson
NOES* None
ABSENT: None
JOHN EADDtNG, Mayor
ATTEST:
kiAtS 0 b,.\
D A SWANSON, City Clerk
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