HomeMy WebLinkAbout24341 RESOLUTION NO. 24341
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM SPRINGS, CALIFORNIA, AUTHORIZING THE
RELEASE AND EXAMINATION OF SALES OR
TRANSACTIONS AND USE TAX RECORDS.
WHEREAS, the City of Palm Springs has entered into a contract with the
California Department of Tax and Administration to perform all functions incident to the
administration and collection of local sales and use taxes; and
WHEREAS, the City Council of the City of Palm Springs deems it necessary for
an authorized representative of the City to examine confidential sales and transactions
and use tax records of the Department pertaining to sales and transactions and use
taxes collected by the Department for the City; and
WHEREAS, pursuant to Ordinance No. 1945 of the City of Palm Springs
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 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 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 Board records and
establishes criminal penalties for the unlawful disclosure of information contained in, or
derived from, sales or transactions and use tax records of the Board; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code requires
that any person designated by the City shall have an existing contract to examine the
City's sales and transactions and use tax records;
NOW THEREFORE THE CITY COUNCIL DETERMINES, RESOLVES AND
APPROVES AS FOLLOWS:
SECTION 1. That the Director of Finance and Treasurer or other officer or
employee of the City designated in writing by the City Manager to the California
Department of Tax and Fee Administration (hereafter referred to as Department) is
hereby appointed to represent the City with authority to examine all of the sales or
transactions and use tax records of the Department pertaining to sales or transactions
and use taxes collected for the City by the California Department of Tax and Fee
Administration 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. The information obtained by examination of Department records shall be used only
Resolution No. 24341
Page 2
for purposes related to the collection of City sales or transactions and use taxes by the
Department pursuant to the contract.
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 those sales and
transactions and use tax records of the Board for the purposes related to the following
governmental functions of the City: Specific Governmental Functions. The information
obtained by examination of Department records shall be used only for those
government functions of the District listed above.
SECTION 3. That MuniServices, LLC, is hereby designated to examine the
sales and transactions and use tax records of the Department pertaining to sales and
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 sales and transactions and
use tax records;
b) is required by that contract to disclose information contained in, or derived
from, those sales and 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 sales and 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's sales and
transactions and use taxes by the Department pursuant to the contract between the City
and the California Department of Tax and Fee Administration.
SECTION 5. 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.
Resolution No. 24341
Page 3
PASSED, APPROVED AND ADOPTED BY THE PALM SPRINGS CITY
COUNCIL THIS 13T" DAY OF DECEMBER, 2017.
David H. Ready, Esq., P .
City Manager
ATTEST:
A ony J.
City Clerk
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, ANTHONY MEJIA, City Clerk of the City of Palm Springs, hereby certify that
Resolution No. 24341 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 13th day of
December, 2017, by the following vote:
AYES: Councilmembers Holstege, Kors, Middleton, Mayor Pro Tem Roberts, and
Mayor Moon
NOES: None
ABSENT: None
ABSTAIN: None
thony M
City Clerk