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Resolution authorizing examination of Sales and Use Tax Records on file with the California Department of Tax and Fee Administration by the City of South San Francisco
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WHEREAS, pursuant to Ordinance Number 457, the City of South San Francisco (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 Revenue and Taxation Code section 7270, the City entered into a contract with the 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 South San Fransico 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 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, BE IT RESOLVED, that the City Council of the City of South San Francisco hereby take the following action:
1. That the City Manager, Assistant City Manager, Deputy City Manager, Treasurer, Economic and Community Development Director, Deputy Community Development Director, Economic Development Manager, Finance Director, Deputy Finance Director, and Financial Services Manager or other officer or employee of the City designated in writing by the Finance Director 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 on file or maintained by the Department pertaining to sales and use taxes collected for the City by the Department pursuant to the contract between the City and the Department.
2. The information obtained by examination of Department records shall be used only for purposes related to the collection of City sales and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the City:
a. Budget Planning
b. Economic Development
c. Transportation Planning
d. Local Ballot Measures Planning
e. Tracking Business Activity
f. Land Use and Zoning Planning
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above.
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 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 the HdL:
a. has an existing contract with the City to examine those sales or transactions and use tax records;
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.
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 sales or transactions and use tax records, after that contract has expired.
4. That Avenu Insights & Analytics, LLC is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to any petition or appeal for the reallocation/redistribution of sales or transactions and use taxes that was filed by Avenu Insights & Analytics, LLC on behalf of the City pursuant to the contract between the Avenu Insights & Analytics, LLC and City. 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 the Avenu Insights & Analytics, LLC:
a. has an existing contract with the City to examine those sales or transactions and use tax records;
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.
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 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 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.
BE IT FURTHER RESOLVED that this resolution supersedes all prior resolutions of the City Council of the City of South San Francisco adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
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