HomeMy WebLinkAboutReso 2010-219RESOLUTION NO. 2010-219
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AUTHORIZING EXAMINATION OF SALES,
USE AND TRANSACTIONS TAX RECORDS BY
HINDERLITER DE LLAMAS AND ASSOCIATES
WHEREAS, pursuant to Ordinance 3123, the City of Chula Vista entered into a contract
with the State Board of Equalization to perform all functions incident to the administration and
collection of local sales, use and transactions taxes; and
WHEREAS, the City Council of the City of Chula Vista deems it desirable and necessary
for authorized representatives of the City to examine confidential sales, use and transactions tax
records of the State Boazd of Equalization pertaining to sales, use and transactions taxes
collected by the Board 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 Board of Equalization records, and establishes
criminal penalties for the unlawful disclosure of information contained in, or derived from, the
sales, use and transactions tax records of the Boazd.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Chula
Vista hereby resolves as follows:
Section 1. That the City Manager, or other officer or employee of the City designated in
writing by the City Manager to the State Board of Equalization (hereafter referred to as Board), is
hereby appointed to represent the City of Chula Vista with authority to examine sales, use and
transactions tax records of the Boazd pertaining to sales, use and transactions taxes collected for
the City by the Board pursuant to the contract between the Ciry and the Board. The information
obtained by examination of Board records shall be used only for purposes related to the
collection of City sales, use and transactions taxes by the Board pursuant to that contract.
Section 2. That the City Manager, or other officer or employee of the City designated in
writing by the City Manager to the Board, is hereby appointed to represent the City with authority
to examine those sales, use and transactions tax records of the Board, 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
Resolution No. 2010-219
Page 2
The information obtained by examination of Boazd records shall be used only for those
governmental functions of the City listed above.
Section 3. That Hinderliter, de Llamas & Associates is hereby designated to examine the
sales, use and transactions tax records of the Board pertaining to sales, use and transactions taxes
collected for the City by the Boazd. 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 sales, use and transactions
tax records;
(b) is required by that contract to disclose information contained in, or derived from,
those sales, use and transactions tax records only to the officer or employee authorized under
Sections 1 or 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; and
(d) is prohibited by that contract from retaining the information contained in, or
derived from those sales, use and transactions tax records, after that contract has expired.
The information obtained by examination of Board records shall be used only for
purposes related to the collection of City sales, use and transactions taxes by the Board pursuant
to the contract between the City and the Board and for purposes relating to the governmental
functions of the City listed in section 2 of this resolution.
Presented by
Mazi Kachadoorian
Director of Finance
Approved as to form by
B C. Miesfe
City Attorne
Resolution No. 2010-219
Page 3
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 14th day of September 2010 by the following vote:
AYES: Councilmembers: Bensoussan, Castaneda, McCann, Ramirez and Cox
NAYS: Councilmembers: None
ABSENT: Councilmembers: None
Cheryl Cox, Iyl yor
ATTEST:
d X rJ1a.GtQ. ~ A'v hlv-+
Donna R. Norris, CMC, 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. 2010-219 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on the 14th day of September 2010.
Executed this 14th day of September 2010.
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Donna R. Norris, MC, City Clerk