HomeMy WebLinkAboutCC Resolution 14883 (Transactions and Use Tax Agreements)-1-
RESOLUTION NO. 14883
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
AUTHORIZING EXAMINATION OF SALES AND USE TAX AND TRANSACTIONS AND
USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 1986 of the City of San Rafael and Section 7270 of the
Revenue and Taxation Code, the City 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 City deems it desirable and necessary for authorized representatives of the City 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 CDTFA for the City 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 CDTFA;
NOW, THEREFORE IT IS RESOLVED AND ORDERED BY THE SAN RAFAEL CITY
COUNCIL AS FOLLOWS:
Section 1. That the City Manager or other officer or employee of the City of San Rafael designated in
writing by the City Manager to the California Dept of Tax and Fee Administration (hereafter referred to
as the CDTFA) is hereby appointed to represent the City with authority to examine transactions and use
tax records of the CDTFA pertaining to transactions and use taxes collected for the City by the CDTFA
pursuant to the contract between the City and the CDTFA. The information obtained by examination
of CDTFA records shall be used only for purposes related to the collection of the City’s transactions
and use taxes by the CDTFA pursuant to the contract.
The information obtained by examination of CDTFA records shall be used only for those governmental
functions of the City listed above.
Section 2. That Hinderliter, de Llama 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 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 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 authorized under Section 1 of
this resolution to examine the information;
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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
transactions and use tax records after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of the CDTFA records
shall be used only for purposes related to the collection of City’s transactions and use taxes by the
Board pursuant to the contracts between the City and the CDTFA.
Section 3. That this resolution supersedes all prior transactions and use tax resolutions of the City
adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056.
I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing Resolution was
duly and regularly introduced and adopted at a regular meeting of the City Council of said City held on
Monday, the 21st day of December 2020 by the following vote, to wit:
AYES: COUNCILMEMBERS: Bushey, Kertz, Llorens Gulati & Mayor Kate
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
LINDSAY LARA, City Clerk