HomeMy WebLinkAbout25297RESOLUTION NO. 25297
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM SPRINGS, CALIFORNIA, AUTHORIZING THE
EXAMINATION OF SALES OR TRANSACTIONS AND USE
TAX RECORDS
WHEREAS, pursuant to Ordinance Nos. 1802, 1945 and 2107 of the City of Palm
Springs (City), and Revenue and Taxation Code section 7270, the 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, the City Council of the City of Palm Springs 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
transactions 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
and 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 City designated in writing by the City Manager to the Department is
hereby appointed to represent the City with authority to examine sales or transactions
and use tax records of the Department pertaining to transactions and use taxes collected
for the City by the Department pursuant to the contract between the City and the
Department under the Bradley -Burns Uniform Local Sales and Use Tax Law or the
Transactions and Use Tax Law.
SECTION 3. That Civitas Advisors, Inc. is hereby designated to examine the sales
or transactions and use 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, which are also included
in the contract between the City and Civitas Advisors, Inc.:
a) has an existing contract with the City to examine those sales or transactions
and use tax records;
Resolution No. 25297
Page 2
b) is required by that contract to disclose information contained in, or derived from,
those sales or transactions and use tax records only to an officer or employee
authorized under Section 2 or 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; and
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 City sales or transactions and
use taxes by the Department pursuant to the contract between the City and the
Department.
SECTION 5. That the City Manager is hereby authorized to take such and further
actions, and sign such other and future documents, as necessary and proper to
implement this Resolution on behalf of the City.
ADOPTED THIS 14TH DAY OF MAY 2025.
l'
Scott Stiles, City Manager
ATTEST:
Brenda Nee, MMC, CERA
City Clerk
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Resolution No. 25297
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. 25297 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 14th day of
May, by the following vote:
AYES: Councilmembers Ready, Garner, Bernstein, Mayor Pro Tern Soto,
and Mayor deHarte
NOES: None
ABSENT: None
ABSTAIN: None
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal
of the City of Palm Springs, California, this '2�� day of May, 2025.
renda Plre6, WC, CERA
City Clerk
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