1 RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ANAHEIM DESIGNATING KEYSER MARSTON
ASSOCIATES, INC. THE AUTHORITY TO EXAMINE
THE CITY’S SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 1052, the City of Anaheim (the “City”) entered into a contract with the State Board of Equalization (the “SBE”) to perform all functions incident to the administration and collection of local sales and use taxes (the “SBE Contract”); and WHEREAS, the City Council of the City deems it desirable and necessary for authorized representatives of the City to examine confidential sales and use tax records of the SBE (“SBE Records”) pertaining to sales and use taxes collected by the SBE for the City pursua nt to the SBE Contract (the “SBE Records for Anaheim”); and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of SBE Records, and establishes criminal penalties for the unlawful disclosure of information contained in, or derived from, SBE Records.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Anaheim as follows:
1. City Authority Regarding Examination of SBE Records. The City Manager, or other officer or employee of the City designated in writing by the City Manager to the SBE, is appointed to represent the City with authority to examine the SBE Records for Anaheim. The information obtained by examination of the SBE Records for Anaheim shall be used only for purposes related to the collection of City sales and use taxes by the SBE pursuant to the SBE Contract.
2. Designation of Third Party Contractor to Examine SBE Records. Keyser Marston Associates, Inc. is hereby designated to examine the SBE Records for Anaheim. Keyser Marston Associates, Inc. meets all of the following conditions:
i) has an existing contract with the City to examine those sales and use tax records; ii) is required by that contract to disclose information contained in, or derived from, those sales and use tax records only to the officer or employee authorized under section 1 of this Resolution to examine the information; iii) is prohibited by that contract from performing consultant services for a retailer during the term of that contract; and
iv) is prohibited by that contract from retaining the information contained in, or derived from those sales and use tax records, after that contract has expired. 2 THE FOREGOING RESOLUTION is approved and adopted by the City Council of the City of Anaheim this 28th day of July, 2026, by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF ANAHEIM
By
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
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CITY CLERK OF THE CITY OF ANAHEIM
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