CC Resolution 2019-007 Sales, Transaction & Use Tax Records Examination RESOLUTION NO. 2019 - 007
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LA QUINTA, CALIFORNIA,
AUTHORIZING THE EXAMINATION OF
TRANSACTIONS (SALES) AND USE TAX
RECORDS
WHEREAS, pursuant to Ordinance No. 540 of the CITY OF LA QUINTA
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 (hereafter referred to as “Board”) 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 Board 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 Board 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;
WHEREAS, Resolution No. 2016-049 adopted on December 20, 2016,
is hereby superseded.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City
of La Quinta, California, as follows:
SECTION 1. That the (1) City Manager, (2) Finance Director/City Treasurer
(3) Financial Services Analyst, and (4) Assistant to the City Manager or other
officer or employee of the District designated in writing by the City Manager
to the Board is hereby appointed to represent the District with authority to
examine transactions and use tax records of the Board pertaining to
transactions and use taxes collected for the District by the Board pursuant to
the contract between the District and the Board. The information obtained
by examination of Board records shall be used only for purposes related to
the collection of the District’s transactions and use taxes by the Board
pursuant to the contract.
Resolution No. 2019-007
Authorization to Examine Sales Tax Records (Bradley Burns and Transaction and Use)
Adopted: April 2, 2019
Page 2 of 3
SECTION 2. That the (1) City Manager, (2) Finance Director/City Treasurer
(3) Financial Services Analyst, and (4) Assistant to the City Manager or other
officer or employee of the District designated in writing by the City Manager
to the Board 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 functions of the District:
a) City administration
b) Revenue management and budgeting
c) Community and economic development
d) Business license tax administration
The information obtained by examination of Board records shall be used only
for those governmental functions of the District listed above.
SECTION 3. That Hinderliter, deLlamas & Associates is hereby designated to
examine the transactions and use tax records of the Board pertaining to
transactions and use taxes collected for the District by the Board. 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 1 (or Section 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;
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.
SECTION 4. That 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 5. That this resolution supersedes all prior transactions and use
tax resolutions of the City of La Quinta adopted pursuant to subdivision (b)
of Revenue and Taxation Section 7056.