CC Resolution 2002-070 Sales & Use Tax Records ExaminationRESOLUTION NO. 2002-70
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA,
CALIFORNIA AUTHORIZING EXAMINATION OF SALES AND USE TAX
RECORDS
WHEREAS, pursuant to Ordinance No. 3, an ordinance imposing a sales and
use tax to be administered by the State Board of Equalization and providing
penalties for violation, dated May 1, 1982, as amended by Ordinance No. 44,
dated December 20, 1983 ("Contract") the City of La Quinta and the State Board
of Equalization ("Board") entered into a contract to perform all functions incident to
the City's Administration and collection of local sales and use taxes; and
WHEREAS, the City Council of the City of La Quinta deems it desirable and
necessary for authorized representatives of the City to examine confidential records
pertaining to sales and use taxes collected by the Board on behalf of the City
pursuant to the Contract; and
WHEREAS, Section 7056 of the California 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 sales and use tax records of the Board;
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LA QUINTA
HEREBY RESOLVES AS FOLLOWS:
SECTION 1. The following City officials are hereby designated as the City's
representatives authorized to examine records of the Board pertaining to sales and
use taxes collected on behalf of the City pursuant to the Contract:
City Manager
Finance Director
Accounting Manager
Account Clerk
SECTION 2. The aforementioned City employees are hereby authorized to
examine the sales and use tax records only for purposes relating to the collection of
City sales and use taxes by the Board. These efforts include:
■ Business License Administration
■ Revenue Budget Administration
■ Redevelopment Agency Administration
Resolution No. 2002-70
Sales & Use Tax
Adopted. May 21, 2002
Page 2
SECTION 3. Hinderliter, de Llamas & Associates is hereby designated as the
City's independent representative duly authorized to examine the sales and use tax
records of the Board pertaining to sales and use taxes collected for the City by the
Board. Pursuant to the Contract Services Agreement dated July 12, 1994
("Hinderliter Contract"), Hinderliter, de Llamas & Associates is:
a) Authorized to examine those sales and use tax records;
b) Required to disclose information contained in, or derived from, those sales
and use tax records only to those City officials authorized under Section 1 of
this resolution to examine the information;
c) Prohibited from performing consulting services for a retailer during the term
of that contract; and
d) Prohibited from retaining the information contained in, or derived from those
sales and use tax records, after that contract has expired.
As stated in the Hinderliter Contract, Hinderliter, de Llamas & Associates may only
use information obtained during its examination of Board records for purposes of
collecting City sales and use taxes.
SECTION 4. This resolution supercedes all prior resolutions of the City
Council of the City of La Quinta adopted pursuant to subdivision (b) of California
Revenue and Taxation Code Section 7056.
SECTION 5. The City Clerk shall certify to the adoption of this Resolution
and send a certified copy to:
State Board of Equalization
450 N. Street
P.O. Box 942879
Sacramento, CA 94279-0027
PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta
City Council, held on this 21 st day of May, 2002 by the following vote, to wit:
Resolution No. 2002-70
Sales & Use Tax
Adopted: May 21, 2002
Page 3
AYES: Council Members Adolph, Henderson, Perkins, Sniff, Mayor Pena
NOES: None
ABSENT: None
ABSTAIN: None
JOHN t)PQENdItorCity of uinlifornia
ATTEST:
JU . GREEK, CMC, Ci y Clerk
City of La Quinta, California
(Seal)
APPROVED AS TO FORM:
1 d
f f
U' M. KA' LERINE JENSO ity A
City of La Quinta, Ca ' ornia