HomeMy WebLinkAboutR-11247 authorizing the examination of Sales and Use Tax Records R 11247
RESOLUTION NO. 11247 (2021 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, AUTHORIZING THE EXAMINATION OF
SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance Number 0045 of the City of San Luis Obispo, the
City of San Luis Obispo (hereinafter referred to as District) established the City’s local Sales and
Use tax; and
WHEREAS, the City authorized certain officers, employees and representatives of the
District to access and review the local Sales and Use tax information pursuant to Resolution No.
6806 (1990 Series); and
WHEREAS, pursuant to Revenue and Taxation Code section 7270, the District entered
into a contract with the CDTFA to perform all functions incident to the administration and
collection of Transactions and Use taxes via Ordinance No. 1495; and
WHEREAS, the City Council of the City of San Luis Obispo deems it desirable and
necessary for authorized officers, employees and representatives of the District to continue to
access confidential Sales and Use tax records of the CDTFA as contracted via Ordinance 0045;
and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of CDTFA 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, Transactions and Use tax records of the
CDTFA;
WHEREAS, upon review of Resolution No. 6806, (1990 Series), it was discovered that
the position titles authorized to review Sales and Use tax records have changed and are no longer
applicable.
NOW, THEREFORE IT IS RESOLVED by the Council of the City of San Luis Obispo
as follows:
SECTION 1. The City Manager, the Finance Director, the Deputy City Manager, and the
Principal Budget Analyst, or other officers or employees of the District designated in writing by
the City Manager, Finance Director, Deputy City Manager, or the Principal Budget Analyst to the
CDTFA are hereby appointed to represent the District with authority to examine Sales and Use tax
records of the CDTFA pertaining to Sales and Use taxes collected for the District by the CDTFA
pursuant to the contract between the District and the CDTFA.
Resolution No. 11247 (2021 Series) Page 2
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SECTION 2. The information obtained by examination of CDTFA records shall be used
only for purposes related to the collection of District Sales and Use taxes by the CDTFA pursuant
to that contract, and for purposes related to the following governmental functions of the District:
a) Revenue management and budgeting;
b) Community and economic development;
c) City administration;
d) Business License and Tax administration.
The information obtained by examination of CDTFA records shall be used only for those
governmental functions of the District listed above.
SECTION 3. Hinterliter, De Llamas and Associates (HdL Companies) is hereby
designated to examine the Sales and Use tax records of the CDTFA pertaining to Sales and Use
taxes collected for the District by the CDTFA. The entity designated by this section meets all of
the following conditions, which are also included in the contract between the City and HdL
Companies and:
a) has an existing contract with the District to examine those Sales and Use tax
records;
b) is required by that contract to disclose information contained in, or derived from,
those Sales and Use tax records only to the officer or employee authorized under
Section 1 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 Use tax records, after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of CDTFA
records shall be used only for purposes related to the collection of District’s Sales and Use taxes
by the CDTFA pursuant to the contract between the District and the CDTFA and for those purposes
relating to the governmental functions of the District listed in section 2 of this resolution.
Resolution No. 11247 (2021 Series) Page 3
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SECTION 4. This resolution supercedes Resolution No. 6806 (1990 Series) of the City
Council of the City of San Luis Obispo adopted pursuant to subdivision (b) of Revenue and
Taxation Code section 7056.
Upon motion of Vice Mayor Stewart, seconded by Council Member Christianson, and on
the following roll call vote:
AYES: Council Member Christianson, Marx, Pease, Vice Mayor Stewart, and
Mayor Harmon
NOES: None
ABSENT: None
The foregoing resolution was adopted this 18th day of May 2021.
__________________________________
Mayor Heidi Harmon
ATTEST:
____________________________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
_____________________________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of San Luis Obispo, California, this _____________________________.
____________________________________
Teresa Purrington
City Clerk