HomeMy WebLinkAbout8155RESOLUTION NO. 8155
A RESOLUTION AUTHORIZING THE EXAMINATION OF TRANSACTIONS
(SALES) AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 2913 of the City of Redlands, hereinafter called
`District' and Section 7270 of the Revenue and Taxation Code, the District 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 District deems it desirable and necessary for authorized representatives of
the District 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
District 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, THE CITY COUNCIL OF THE CITY OF REDLANDS HEREBY
RESOLVES AND ORDERED AS FOLLOWS.
Section 1. That the City Manager, Finance Director, Assistant Finance Director,
Development Services Director and the Economic Development Manager or other officer or
employee of the District designated in writing by the City Manager to the California Department of
Tax and Fee Administration (hereafter referred to as the CDTFA) is hereby appointed to represent
the District with authority to examine transactions and use tax records of the CDTFA pertaining to
transactions and use taxes collected for the District by the CDTFA pursuant to the contract between
the District and the CDTFA. The information obtained by examination of CDTFA records shall be
used only for purposes related to the collection of the District's transactions and use taxes by the
CDTFA pursuant to the contract.
Section 2. That the City Manager, Finance Director, Assistant Finance Director,
Development ,Services Director and the Economic Development Manager or other officer or
employee of the District designated in writing by the City Manager to the California Department of
Tax and Fee Administration is hereby appointed to represent the District with authority to examine
those transactions and use tax records of the Board for purposes related to the following
governmental functions of the District:
a) City Administration
b) Revenue Management and Budgeting
c) Community and Economic Development
d) Business License Tax Administration
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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 and Associates 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 District by the Department The person or
entity designated by this section meets all of the following conditions
a) Has an existing contract with the District 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 authonzed 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; 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
BE IT FURTHER RESOLVED that the information obtained by examination of Board
records shall be used only for purposes related to the collection of District's transactions and use
taxes by the Board pursuant to the contracts between the District and Board
ADOPTED, SIGNED AND APPROVED this 15th day of December, 2020
«u)
Mayor, City of Redlands
ATTEST.
rine Donaldson, City Clerk
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I, Jeanne Donaldson, City Clerk of the City of Redlands, hereby certify that the foregoing Resolution
was duly adopted by the City Council at a regular meeting thereof held on the 15th day of December,
2020, by the following vote
AYES Councilmembers Baruch, Tejeda, Davis, Guzman- Lowery, Mayor Foster
NOES None
ABSTAIN None
ABSENT None
Donaldson, City Clerk
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