CC Resolution 2023-035 Tax Records Examination & LQ Authorized UsersRESOLUTION NO. 2023 — 035
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, AUTHORIZING EXAMINATION
OF (1) SALES AND USE TAX RECORDS, AND (2)
TRANSACTION AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 3 adopted on May 1, 1982, an ordinance
imposing a sales and use tax to be administered by the State Board of Equalization
(hereinafter referred to interchangeably as the "Board" or the "Department"), and
providing penalties for violation, as amended by Ordinance No. 44, adopted on December
20, 1983, and codified in the La Quinta Municipal Code as Chapter 3.26 Sales and Use
Tax, the City of La Quinta ("City") entered into a contract with the Board to perform all
functions incident to the City's administration and collection of local sales and use taxes;
and
WHEREAS, pursuant to Ordinance No. 540, adopted on May 17, 2016, an
ordinance imposing a transaction and use tax to be administered by the Board and
Section 7270 of the Revenue and Taxation Code, and codified in the La Quinta Municipal
Code as Chapter 3.27 Transaction and Use Tax, the City entered into a contract with the
Board to perform all functions incident to the City's administration and collection of the
local transactions and use taxes; and
WHEREAS, the California Taxpayer Transparency and Fairness Act of 2017,
effective July 1, 2017, transferred certain services, among them (1) sales and use tax and
(2) transactions use tax collections and administration, from the State Board of
Equalization to the newly created California Department of Tax and Fee Administration;
and
WHEREAS, the City deems it desirable and necessary for authorized
representatives of the City to examine confidential records pertaining to: (1) sales and
use taxes and (2) transactions and use taxes collected by the Department on behalf of
the City, hereinafter collectively referred to as the "Records" pursuant to those contracts;
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
Records of the Board; and
WHEREAS, this resolution supersedes all prior resolutions regarding this matter
(Resolution Nos. 2002-070, 2016-049, and 2019-007).
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
La Quinta, California, as follows:
Resolution No. 2023 — 035
Authorization to Examine (1) Sales and Use Taxes and (2) Transaction and Use Taxes Collected by the Board for the City
Adopted: October 17, 2023
Page 2 of 3
SECTION 1. That the (1) City Manager, (2) Finance Director / City Treasurer, (3)
Principal Management Analyst, and (4) Director of Business Unit and Housing
Development, 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 tax Records of the Department pertaining to (1) sales and use taxes and (2)
transactions and use taxes collected for the City by the Department pursuant to the
contract between the City and the Board. The information obtained by examination of
Department Records shall be used only 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
SECTION 2. That Hinderliter, de Llamas & Associates is hereby designated to
examine the Records of the Department pertaining to (1) sales and use taxes and (2)
transactions and use taxes collected for the City by the Department. The person or entity
designated by this section meets all of the following conditions:
a) Has an existing contract with the City to examine those Records;
b) Is required by the contract to disclose information contained in, or derived from
those 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 the contract;
d) Is prohibited by that contract from retaining the information contained in, or derived
from those Records after that contract has expired.
SECTION 3. That this resolution shall go into effect upon adoption and shall
supersede all prior resolutions regarding this matter (Resolution Nos. 2002-070, 2016-
049, and 2019-007), adopted by the City pursuant to subdivision (b) of Revenue and
Taxation Section 7056; and
SECTION 4. The City Clerk shall certify to the adoption of this Resolution.
PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City
Council held on this 17th day of October, 2023, by the following vote:
AYES: Councilmembers Fitzpatrick, McGarrey, Pena, Sanchez, and Mayor
Evans
NOES: None
Resolution No_ 2023 — 035
Authorization to Examine (1) Sales and Use Taxes and (2) Transaction and Use Taxes Collected by the Board for the City
Adopted: October 17, 2023
Page 3 of 3
ABSENT: None
ABSTAIN: None
ATTEST:
MONIKA RADEV , City Jerk
City of La Quinta, California
APPROVED AS TO FORM:
Com►
WILLIAM H. IHR E, City Attorney
City of La Quinta, California
_ Cete-Z -
LINDA EVANS, Mayor
City of La Quinta, California