200 S. Anaheim Blvd.
Suite #733
Anaheim, CA 92805
Tel: (714) 765-4544
Fax: (714) 765-5164
www.anaheim.net
CITY COUNCIL AGENDA REPORT
City of Anaheim
ECONOMIC DEVELOPMENT DEPARTMENT
DATE: JULY 28, 2026
FROM: ECONOMIC DEVELOPMENT DEPARTMENT
SUBJECT: RESOLUTION AUTHORIZING KEYSER MARSTON
ASSOCIATES, INC. TO ACCESS SALES AND USE TAX
RECORDS
ATTACHMENT (Y/N): YES ITEM # 11
GOVERNMENT CODE § 84308 APPLIES: NO
RECOMMENDATION:
That the City Council, by Resolution, designate Keyser Marston Associates, Inc., the authority to examine the City’s Sales and Use Tax Records for the purpose of financial analysis on behalf of the City of Anaheim.
DISCUSSION:
The City of Anaheim (City) entered into an agreement on March 30, 1956 with the State Board of Equalization (Board) to perform all functions incident to the administration and collection of City Sales and Use Tax. Section 7056 of the Revenue and Taxation Code of the State of California states that the Board shall permit any duly authorized officer, or employee of such city, to examine all of the Sales and Use Tax records of the city.
Resolution 74R-552, dated November 5, 1974, was approved by the City Council and provides that the City Manager, or any designated assistant or employee of such officer, be appointed to investigate and review Sales and Use Tax transactions and collections for the City.
The City received a letter dated April 20, 2026, from the Anaheim Auto Center Dealers Association (Association) requesting financial assistance to support upgrades to the Anaheim Auto Center digital sign located along the 57 Freeway. To evaluate the request, the Economic Development Department is seeking to engage Keyser Marston Associates, Inc. to analyze the Association’s financial assistance request and evaluate the potential fiscal and economic benefits associated with the proposed digital sign upgrade.
This analysis will support the preparation of the report(s) required under State law and inform staff’s recommendation to City Council. In order to complete this work, staff is requesting that Keyser Marston Associates, Inc. be granted authority to examine the City’s Sales and Use Tax Records.
Authorizing Keyser Marston Associates, Inc. to Examine Sales and Use Tax Records July 28, 2026
Concurrently, the Economic Development Department is entering into a Professional Services Agreement with Keyser Marston Associates, Inc. to analyze the Association’s request. The agreement provides a one-year term in an amount not to exceed $35,000 and falls within the City Manager’s delegated contracting authority under Council Policy
4.1. For Minor Projects with anticipated fees under $50,000, Section C.3 of Council Policy
4.1 permits the City Manager to waive the selection protocol requiring staff to contact at least three qualified firms and request proposals. The Professional Services Agreement is being entered into under this authority through a sole-source waiver.
The waiver is based on Keyser Marston Associates’ institutional knowledge, specialized expertise, and successful prior work experience. Keyser Marston Associates, Inc. has served as a financial advisor to the City, Housing Authority, and Successor Agency for the past three decades. The firm is regarded as one of the leading financial advisory firms in Southern California.
Section 7056 of the California Revenue and Taxation Code requires that any additional representatives of the City of Anaheim who require access to examine the Sales and Use Tax records be approved by the City Council by resolution. This resolution must be submitted to the Board after adoption. The attached resolution is the form provided by the Board that achieves their requirement for examination and confidentiality of their records. This resolution provides under Section 1 that the City Manager is still the primary representative for the City of Anaheim. Section 2 allows Keyser Marston Associates, Inc. to be included as an additional representative.
IMPACT ON BUDGET:
The Professional Services Agreement between Keyser Marston Associates, Inc. and the City of Anaheim is for an amount not to exceed $35,000. Sufficient funds are available in the Economic Development Department’s Fiscal Year 2026-27 budget.
Respectfully Submitted,
Sergio M. Ramirez
Director of Economic Development
Attachment:
1. Resolution