HomeMy WebLinkAboutReso 2017-017RESOLUTION NO. 2017-017
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AUTHORIZING THE EXAMINATION OF
TRANSACTIONS (SALES) AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 3371 of the City of Chula Vista hereinafter called
District and Section 7270 of the Revenue and Taxation Code, the District entered into a contract
with the State Board of Equalization 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 State Board of
Equalization 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 of Equalization 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, Assistant City Manager, Deputy City Manager,
Director of Finance, Assistant Director of Finance or other officer or employee of the District
designated in writing by the City Manager to the State Board of Equalization (hereafter referred
to as 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.
Section 2. That the Director of Finance or other officer or employee of the District
designated in writing by the City Manager to the Board of Equalization 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) Ensure all businesses within the District are in compliance with the
Ordinance:
b) Ensure timely collection of all revenues included within the Ordinance;
and
c) Ensure a responsive audit of the revenues is performed on an annual basis.
Resolution No. 2017-017
Page No. 2
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, de Llamas and Associates is hereby designated to examine
the transactions and use tax records of the Board of Equalization 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 engaged in discussions with District staff regarding the terms of a
contract with the District to examine those transactions and use tax records;
b) will be 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) will be prohibited by that contract from performing consulting services for
a retailer during the term of that contract;
d) will be prohibited by that contract from retaining the information contained
in, or derived from those transactions and use tax records after that contract
has expired.
The City Manager, or his designee, shall have the authority to finalize the terms of, and execute,
the contract with Hinderliter, de Llamas and Associates. Prior to execute the contract on behalf of
the District, the City Manager, in coordination with the City Attorney, shall ensure that the
contract meets the above conditions.
BE IT FURTHER RESOLVED 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 4. That this resolution supersedes all prior transactions and use tax resolutions of
the District adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056.
Presented by
Approved as to form by
Cityen R.GooginsAt o ey
Resolution No. 2017-017
Page No. 3
PASSED; APPROVED; and ADOPTED by the City Council of the City of Chula Vista,
California, this 17th day of January 2017 by the following vote:
AYES: Councilmembers: Aguilar, Diaz, McCann, Padilla, and Salas
NAYS: Councilmembers: None
ABSENT: Councilmembers: None
Mary S as; Mayor
ATTEST:
Donna R. Norris, C C, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Donna R. Norris, City Clerk of Chula Vista, California, do hereby certify that the foregoing
Resolution No. 2017-017 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on the 17th day of January 2017.
Executed this 17th day of January 2017.
Donna R. Norris, CMC, City Clerk