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HomeMy WebLinkAboutReso 80-22 Authorizing Examination of Sales and Use Tax Records Reso. No. 80-22, Item 4.9, Adopted 06/21/2022 Page 1 of 3 RESOLUTION NO. 80 – 22 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS WHEREAS, pursuant to Ordinance No. 8-82, the City of Dublin entered into a contract with the State Board of Equalization (“SBOE” or “Board”) to perform all functions relating to the administration and collections of local sales and use taxes; and WHEREAS, the City Council of the City of Dublin now desires to again reestablish the authorization of designated representatives, including HdL, to examine on behalf of the City’s 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 Administration (“CDTFA” or “Department”) 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 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 SBOE 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: Section1. 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 Reso. No. 80-22, Item 4.9, Adopted 06/21/2022 Page 2 of 3 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, which are also included in the contract between the City and Hinderliter, de Llamas & Associates: 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 sales or 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 sales or transactions and use 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 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. {Signatures on the following page} Reso. No. 80-22, Item 4.9, Adopted 06/21/2022 Page 3 of 3 PASSED, APPROVED AND ADOPTED this 21st day of June 2022, by the following vote: AYES: Councilmembers Hu, Josey, Kumagai, McCorriston and Mayor Hernandez NOES: ABSENT: ABSTAIN: ______________________________ Mayor ATTEST: _________________________________ City Clerk