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HomeMy WebLinkAboutResolution - 3845RESOLUTION 3845 . Resolution Authorizing the Examination of Transactions (Sales) and Use Tax Records WHEREAS, pursuant to Ordinance No. 20-10 of San Jacinto 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 (CDTFA) 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 Board for the District 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 Board; NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS: Section 1. That the City Manager, Deputy City ger, Finance Director or other officer or employee of the District designated in writing by the Cily Manager_or Deputy Cijy Manager to the California Dept of Tax and Fee Administration (hereafter referred to as the CDTFA) is hereby appointed to represent the District with authority to examine transactions and use tax records of the CDTFA pertaining to transactions and use taxes collected for the District by the CDTFA pursuant to the contract between the District and the CDTFA. The information obtained by examination of CDTFA records shall be used only for purposes related to the collection of the District's transactions and use taxes by the CDTFA pursuant to the contract. *Section 2. That the City Mpager. Deputy CityManager- _Finance Director or other officer or employee of the District designated in writing by the City_ Mgqger or De ty Cily Manager to the California Dept of Tax and Fee Administration is hereby appointed to represent the District with authority to examine those transactions and use tax records of the Board for purposes related to the _following governmental ctions of the District. a) Collection _ proper administration of the Citv's transaction and use tax b) c) The information obtained by examination of CDTFA records shall be used only for those governmental functions of the District listed above. -t® P *Section 3. That Hinderliter de Llamas & Associates is hereby designated to examine the transactions and use tax records of the California Department of Tax and Fee Administration inin to transactions and use taxes collected for the District by the Department. The person or entity designated by this section meets all of the following conditions: a) has an existing contract with the District 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 I (or Section 2) of this resolution to examine the information; c) is prohibited by that contract from performing consulting services fora 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 ff FURTHER RESOLVEDthat the information obtained by examination of Board records shall be used only for purposes related to the collection of District's transactions and use taxes by the Board pursuant to the contracts between the District and Board. *Section 4. That this resolution supersedes all priortransactions and use tax resolutions of the San Jacinto adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056. cnis;c,a Include in resolution only if applicable. Introduced, approved and adopted this 8th day of December, 2020. lU Andrew Kotyuk Wyk (Attest) Qom® (Signature) (Date resolutionstj Rev. ON20 _21