HomeMy WebLinkAboutReso 66-20 Authorizing Examination Of Sales And Use Tax RecordsReso No. 66-20, Item 4.19, Adopted 06/16/20 Page 1
RESOLUTION NO. 66 - 20
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
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AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 8-82, the City of Dublin (“City”) entered into a
contract with the State Board of Equalization (“SBOE”) to perform all functions relating to the
administration and collection of local sales and use taxes; and
WHEREAS, in 1982, the City Council adopted Resolution 27-82, which authorized the City
Manager and designated employees with the authorization to examine confidential sales tax
records; and
WHEREAS, in 1989, the City Council amended Resolution 27-82 by adopting Resolution
No. 93-89, which also authorized the firm of Hinderliter de Llamas and Associates (“HdL”) to
represent the City of Dublin in matters related to the investigation of SBOE records and reports;
and
WHEREAS, on August 14, 1989, the City Council entered into an agreement with HdL for
the investigation and review of sales and use tax transactions and collections for the City,
contained in the records of the State Board of Equalization; and
WHEREAS, in 1997, the City Council adopted Resolution No. 144-97 reestablishing the
authorization of designated representatives, including HdL, to examine on behalf of the City
confidential sales and use tax records of the State Board of Equalization pertaining to sales and
use taxes collected by SBOE for the City pursuant to its contract; and
WHEREAS, on June 20, 2017, the City Council adopted Resolution No. 79-17 Amending
and Restating Consulting Services Agreement Between the City of Dublin and HdL, which
updated the terms of the agreement and extended the duration of services through June 30, 2020;
and
WHEREAS, on June 2, 2020, the City Council adopted Resolution No. 47-20 approving
Amendment #1 to the amended and restated agreement with HdL, which extended the duration
of the agreement through June 20, 2022; and
WHEREAS, the City Council now desires to again reestablish the authorization of
designated representatives, including HdL, to examine on behalf of the City confidential sales and
use tax records of the State Board of Equalization pertaining to sales and use taxes collected by
SBOE for the City pursuant to its contract; and
WHEREAS, the Taxpayer Transparency and Fairness Act was adopted and signed into
law in 2017, which established, among other things, the California Department of Tax and Fee
Reso No. 66-20, Item 4.19, Adopted 06/16/20 Page 1
Administration (“CDTFA”) and transferred to such agency certain duties, powers, and
responsibilities of the SBOE relating to the administration of various taxes and fees; and
WHEREAS, pursuant to Government Code Section 15570.24, the contract entered into by
the City with the SBOE is deemed to now apply to the CDTFA; and
WHEREAS, the City Council deems it desirable and necessary for authorized
representatives of the City to examine confidential sales and use tax records of the State Board
of Equalization pertaining to sales and use taxes collected by the CDTFA for the City pursuant to
its contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of CDTFA records, and establishes criminal
penalties for the unlawful disclosure of information contained in, or derived from, the sales and
use tax records of the Board; and
WHEREAS, the format of this resolution shall meet the requirements of the CDTFA and
shall consolidate actions taken in previous resolutions.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Dublin as follows:
Section 1. That the City Manager, or other officer or employee of the City designated in
writing by the City Manager to the Department of Tax and Fee Administration (hereafter referred
to as Department), is hereby appointed to represent the City of Dublin with authority to examine
transactions tax records of the Department pertaining to transactions taxes, including sales and
use taxes, collected for the City by the Department pursuant to the contract between the City and
the Department. The information obtained by examination of Department records shall be used
only for purposes related to the collection of City transactions taxes by the Department pursuant
to that contract.
Section 2. That the City Manager, 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 transactions tax records of the Department, including sales and use
tax records, for purposes related to the following governmental functions of the City:
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
The information obtained by examination of Department records shall be used only for those
governmental functions of the City listed above.
Section 3. That Hinderliter, de Llamas & Associates is hereby designated to examine
the transactions tax records of the Department pertaining to transactions taxes, including sales
and use taxes, collected for the City by the Department.
The person or entity designated by this section meets all of the following conditions:
Reso No. 66-20, Item 4.19, Adopted 06/16/20 Page 1
(a) has an existing contract with the City to examine those transactions tax records;
(b) is required by that contract to disclose information contained in, or derived from,
those transactions tax records only to the officer or employee authorized under Sections 1 or 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; and
(d) is prohibited by that contract from retaining the information contained in, or derived
from those transactions tax records, after that contract has expired.
The information obtained by examination of Department records shall be used only for purposes
related to the collection of City transactions taxes by the Department pursuant to the contract
between the City and the Department and for purposes relating to the governmental functions of
the City listed in section 2 of this resolution.
Section 4. Severability. If any section, subsection, sentence, clause or phrase of this
Resolution is for any reason held by a court of competent jurisdiction to be invalid or
unconstitutional, such decision shall not affect the validity of the remaining portions of the
Resolution. The City Council hereby declares that it would have passed this Resolution and each
section, subsection, sentence, clause and phrase thereof irrespective of the fact that one or more
sections, subsections, sentences, clauses or phrases may be held invalid or unconstitutional.
Section 5. Supersession and Repeal. Any and all other resolutions and parts thereof in
conflict with the provisions of this Resolution are superseded and repealed, effective on the
effective date of this Resolution.
Section 6. Effective Date. This resolution shall become effective immediately upon its
passage and adoption.
PASSED, APPROVED, AND ADOPTED this 16th day of June 2020, by the following
vote:
AYES: Councilmembers Goel, Hernandez, Josey, Kumagai and Mayor Haubert
NOES:
ABSENT:
ABSTAIN:
______________________________
Mayor
ATTEST:
______________________________
City Clerk