RESOLUTION NO. 2024-016
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO, CALIFORNIA AUTHORIZING THE EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS WHEREAS, at the November 21, 2023 regular City Council Meeting, the Chino City Council introduced by first reading the “City of Chino Transactions and Use Tax Ordinance,” to be submitted to the City’s voters that establishes a general-purpose one-percent (1%) retail transitions and use tax measure within the City of Chino; and WHEREAS, on March 5, 2024, the residents of Chino approved, by a general vote pursuant to Article XIIIC of the California Constitution, the “City of Chino Public Safety, Roads, essential Services Measure” (“Measure V”) enacting the “City of Chino Transactions and Use Tax Ordinance”; and WHEREAS, the California Department of Tax and Fee Administration (“Department”) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the City; and WHEREAS, the Chino City Council 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 Department pertaining to sales or transactions and use taxes collected by the Department 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 Department 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 Department.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CHINO, CALIFORNIA, HEREBY RESOLVES AS FOLLOWS:
SECTION 1. The above recitals are true and are incorporated herein.
SECTION 2. The City Manager, Assistant City Manager, Economic Development Manager, Director of Finance, Deputy Director of Finance, Management Analyst (Finance Department), Management Assistant (Administration Department), and Assistant to the City Manager (Administration Department) are hereby appointed to represent the City with authority to examine sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the City by the Department pursuant to the contract between the City and the Department (“Department Contract”). The information obtained by examination of Department records shall be used only for purposes related to the collection of the City’s sales or transactions and use taxes by the Department pursuant to the Department Contract.
SECTION 3. The City Manager, Assistant City Manager, Economic Development Manager, Director of Finance, Deputy Director of Finance, Management Analyst (Finance Department), Management Assistant (Administration Department), and Assistant to the City Manager (Administration Department) are hereby appointed to represent the City with authority to examine those sales or transactions and use tax records of the City for purposes related to the following governmental functions of the City:
a) functions related to sales, transaction, and/or use tax collection or administration; and b) functions related to budgeting and forecasting of revenue; and c) functions related to the detection of misallocations and deficiencies.
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above.
SECTION 4. That Hinderliter, de Llamas, and Associates (“HdL”) is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the City by the Department. 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 HdL (“HdL Contract”):
a) has an existing contract with the City to examine those sales or transactions and use tax records; b) is required by the HdL 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 2 of this resolution to examine the information. c) is prohibited by the HdL Contract from performing consulting services for a retailer during the term of the HdL Contract; d) is prohibited by the HdL Contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.
The information obtained by examination of Department records shall be used only for purposes related to the collection of City’s sales or transactions and use taxes by the City pursuant to the Department Contract.
SECTION 5. This resolution supersedes all prior sales or transactions and use tax resolutions of the City of Chino adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056.
APPROVED AND ADOPTED THIS 2nd DAY OF APRIL 2024.
EUNICE M. ULLOA, MAYOR
ATTEST:
NATALIE GONZAGA, CITY CLERK
State of California )
County of San Bernardino ) ss.
City of Chino )
I, NATALIE GONZAGA, City Clerk of the City of Chino, do hereby certify that the forgoing Resolution was duly adopted by the City Council at a regular meeting held on the 2nd day of April 2024, by the following votes:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
NATALIE GONZAGA, CITY CLERK
RESOLUTION 2024-016
PAGE 1