HomeMy WebLinkAbout25271RESOLUTION NO. 25271
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF PALM SPRINGS, CALIFORNIA, AUTHORIZING
EXAMINATION OF SALES OR TRANSACTIONS AND USE
TAX RECORDS
WHEREAS, pursuant to Ordinance Nos. 1802, 1945 and 2107 of the City of
Palm Springs (District), and Revenue and Taxation Code section 7270, the District
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 deems it desirable and necessary for authorized
officers, employees and representatives of the District to examine confidential sales
or transactions and use tax records of the Department pertaining to transactions and
use taxes collected by the Department for the District 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.
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY
RESOLVE AS FOLLOWS:
SECTION 1. That the foregoing Recitals are true and correct and are
incorporated herein by this reference.
SECTION 2. That the Director of Finance and Treasurer or other officer or
employee of the District designated in writing by the City Manager to the Department
is hereby appointed to represent the District with authority to examine sales or
transactions and use tax records of the Department pertaining to transactions and use
taxes collected for the District by the Department pursuant to the contract between the
District and the Department under the Bradley -Burns Uniform Local Sales and Use
Tax Law or the Transactions and Use Tax Law.
SECTION 3. That MuniServices, LLC dba Avenu MuniServices LLC, 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 District 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 District and
MuniServices, LLC dba Avenu MuniServices LLC:
Resolution No. 25271
Page 2
a) has an existing contract with the District to examine those sales or
transactions and use tax records; 0
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 2 or Section 3 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.
SECTION 4. That the information obtained by examination of Department
records shall be used only for purposes related to the collection of Districts sales or
transactions and use taxes by the Department pursuant to the contract between the
District and the Department.
SECTION 5. That this Resolution supersedes all prior resolutions of the City
Council adopted Pursuant to Subdivision "B" of Revenue and Taxation Code Section
7056.
SECTION 6. That the City Manager is hereby authorized to take such and
further actions, and sign such other and future documents, as is necessary and proper
to implement this Resolution on behalf of the City.
ADOPTED THIS 23RD DAY OF JANUARY, 2025.
SCOTT C. STILES
CITY MANAGER
ATTEST:
A t��
BRENDA F EE
CITY CLERK
Resolution No. 25271
Page 3
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS)
I, BRENDA PREE, City Clerk of the City of Palm Springs, hereby certify that
Resolution No. 25271 is a full, true and correct copy, and was duly adopted at a regular
meeting of the City Council of the City of Palm Springs on the 23rd day of January, by the
following vote:
AYES: Councilmembers Ready, Bernstein, Mayor Pro Tern Soto, and Mayor
deHarte
NOES: None
ABSENT: Councilmember Garner
ABSTAIN: None
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Springs, California, this -ftk day of F219N , 2025.
A)7�L�
renda Pree, MMC, CERA
City Clerk
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