CC SR 20190305 J - Sales and Use Tax Reso
RANCHO PALOS VERDES CITY COUNCIL MEETING DATE: 03/05/2019
AGENDA REPORT AGENDA HEADING: Consent Calendar
AGENDA DESCRIPTION:
Consideration and possible action to adopt a resolution authorizing additional staff; the
Deputy Director of Finance and the Senior Administrative Analyst in the Finance
Department to examine sales, use and transaction tax records.
RECOMMENDED COUNCIL ACTION:
(1) Adopt Resolution No. 2019-__ authorizing the Deputy Director of Finance and
Senior Administrative Analyst (Finance) to examine the sales, use, and
transactions tax records collected by the State Board of Equalization for the
City;
FISCAL IMPACT: N/A
Amount Budgeted: N/A
Additional Appropriation: N/A
Account Number(s):
ORIGINATED BY: Deborah Cullen, Director of Finance
REVIEWED BY: Same as above
APPROVED BY: Doug Willmore, City Manager.
ATTACHED SUPPORTING DOCUMENTS:
A. Resolution No. 2019-__ (page A-1)
BACKGROUND AND DISCUSSION:
The California State Board of Equalization requires the City Council to adopt the
attached resolution (Attachment A) authorizing designated staff to examine confidential
taxpayer records related to sales, use and transaction taxes collected. Staff has
identified two positions, the Deputy Director of Finance and the Senior Administrative
Analyst in the Finance Department that need to be authorized to review and access the
confidential reports submitted to the City. These positions perform ana lysis on the tax
data and use this information for forecasting future revenues.
ALTERNATIVES:
In addition to the Staff recommendation, the following alternative action is available for
the City Council’s consideration:
1. Do not approve the draft resolution adding the Deputy Director of Finance
and the Senior Administrative Analyst in the Finance Department.
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RESOLUTION NO. 2019-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES AUTHORIZING EXAMINATION
OF SALES, USE AND TRANSACTIONS TAX RECORDS
WHEREAS, pursuant to Ordinance 36, the City of Rancho Palos Verdes ("City")
entered into a contract with the California State Board of Equalization ("Board of
Equalization") to perform all functions incident to the administration and collection of local
sales, use, and transactions taxes for the City; and
WHEREAS, the City Council of the City of Rancho Palos Verdes deems it desirable
and necessary for authorized representatives of the City to examine confidential sales, use
and transactions tax records of the Board 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 Board.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO PALOS
VERDES HEREBY RESOLVES AS FOLLOWS:
Section 1. That the following City officials are hereby authorized to examine sales,
use and transactions tax records of the Board of Equalization pertaining to sales, use and
transactions taxes collected for the City by the Board of Equalization:
Mayor
Councilmembers
City Manager
Finance Director
Deputy Director of Finance
Senior Administrative Analyst (Finance Department)
Community Development Director
Section 2. That the foregoing persons are authorized to examine the Board of
Equalization' s records pertaining to sales, use and transactions taxes collected for the
City by the Board of Equalization only for purposes related to the collection of local sales
or transactions and use taxes by the Board of Equalization, or for purposes related to the
governmental functions of city administration, revenue management, budgeting, and
forecasting, community and economic development, and business license tax
administration.
Section 3. That Hinderliter, de Llamas& Associates (" HDL") is hereby designated
to examine the sales, use, and transactions tax records of the Board of Equalization
pertaining to sales, use, and transactions taxes collected for the City by the Board of
Equalization. That HDL meets all of the following conditions:
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(a) Has an existing contract with the City to examine those sa les, 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 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; 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 HDL obtains 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 of
Equalization pursuant to the contract between the City and the Board of Equalization and
for purposes relating to the governmental functions of the City listed in section 2 of this
resolution.
Section 4. The City Clerk shall certify to the passage, approval, and adoption of this
Resolution, and shall cause this Resolution and her certification to be entered in the Book
of Resolutions of the City Council.
APPROVED AND ADOPTED THE 5TH DAY OF MARCH 2019.
___________________________
MAYOR
ATTEST:
______________________________
CITY CLERK
State of California )
County of Los Angeles ) ss
City of Rancho Palos Verdes )
I, EMILY COLBORN, City Clerk of The City of Rancho Palos Verdes, hereby certify that
the above Resolution No. 2019-__ was duly and regularly passed and adopted by the said
City Council at a regular meeting thereof held on March 5, 2019.
____________________________
CITY CLERK
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