HomeMy WebLinkAboutReso 2025-157 RESOLUTION NO. 2025-157
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AUTHORIZING EXAMINATION OF SALES
OR TRANSACTIONS AND USE TAXES RECORDS
WHEREAS, pursuant to Ordinance Number 548, the City of Chula Vista (City) entered
into a contract with the California Department of Tax and Fee Administration (CDTFA) to perform
all functions incident to the administration and collection of sales and use taxes; and
WHEREAS, pursuant to Ordinance Numbers 3371, 3415, and 3588 of the City of Chula
Vista, and Revenue and Taxation Code section 7270, the City entered into a contract with the
CDTFA to perform all functions incident to the administration and collection of transactions and
use taxes; and
WHEREAS, the City deems it desirable and necessary for authorized officers, employees,
and representatives of the City to examine confidential sales or transactions and use tax records of
the CDTFA pertaining to sales or transactions and use taxes collected by the CDTFA for the City
pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of CDTFA records, and Section 7056.5 of the
California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure
of information contained in, or derived from, the sales or transactions and use tax records of the
CDTFA; and
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, Budget and Analysis Manager, and Revenue Manager or
other officer or employee of the City designated in writing by the Director of Finance to the
California Department of Tax and Fee Administration is hereby appointed to represent the City
with authority to examine sales or transactions and use tax records of the CDTFA pertaining to
sales or transactions and use taxes collected for the City by the CDTFA pursuant to the contract
between the City and the CDTFA.
Section 2. The information obtained by examination of CDTFA records shall be used only for
purposes related to the collection of City sale or transactions and use taxes by the CDTFA pursuant
to that contract, and for purposes related to the following governmental functions of the City:
(a) Ensure all business withing the City 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.
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Resolution No. 2025-157
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The information obtained by examination of CDTFA records shall be used only for those
governmental functions of the City listed above.
Section 3. That Hinderliter, de Llamas and Associates is hereby designated to examine the sales
or transactions and use tax records of the CDTFA pertaining to sales or transactions and use taxes
collected for the City by the CDTFA. The person or entity designated by this section meets all of
the following conditions, which are also included in the contract between the City and the
Hinderliter, de Llamas and Associates:
(a) has an existing contract with the City to examine those sales or transactions and use tax
records;
(b) is required by that contract to disclose information contained in, or derived from, those
sales or transactions and use tax 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 that contract;
(d) is prohibited by that contract from retaining the information contained in, or derived from
those sales or transactions and use tax records, after that contract has expired.
Section 4. That this resolution supersedes all prior resolutions of the City Council of the City of
Chula Visa adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
NOW, THEREFORE, BE IT FURTHER RESOLVED that the information obtained by
examination of CDTFA records shall be used only for purposes related to the collection of the
City’s sales or transactions and use taxes by the CDTFA pursuant to the contracts between the City
and CDTFA.
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Resolution No. 2025-157
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Presented by Approved as to form by
Sarah Schoen Marco A. Verdugo
Director of Finance/Treasurer City Attorney
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 23rd day of September 2025 by the following vote:
AYES: Councilmembers: Chavez, Fernandez, Inzunza, Preciado, and McCann
NAYS: Councilmembers: None
ABSENT: Councilmembers: None
John McCann, Mayor
ATTEST:
Kerry K. Bigelow, MMC, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Kerry K. Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing
Resolution No. 2025-157 was duly passed, approved, and adopted by the City Council at a regular
meeting of the Chula Vista City Council held on the 23rd day of September 2025.
Executed this 23rd day of September 2025.
Kerry K. Bigelow, MMC, City Clerk
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