1 SECOND AMENDMENT TO AGREEMENT 539 BETWEEN
THE CITY OF CUPERTINO AND HINDERLITER, DE
LLAMAS AND ASSOCIATES ( HdL) FOR SALES, USE
AND TRANSACTIONS TAX AUDIT SERVICES
This SecondAmendment to Agreement 539 betweenthe City of Cupertino and Hinderliter, de Llamas and Associates (HdL) is by and betweenthe City of Cupertino, a municipal corporation hereinafter " City") and Hinderliter, de Llamas and Associates, a California Corporation Contractor”) whose addressis 120 S. StateCollege Blvd., Suite 200, Brea, CA 92821, and is made with reference to the following:
RECITALS:
A. On July 08, 2020 Agreement 539 (“Agreement”) was enteredinto by and between City and Contractor for Hinderliter, de Llamas and Associates a California Corporation for Sales, Use and TransactionsTax audit services.
B. On June28, 2022 the City and Contractor enteredthe First amendmentto the original agreement and the original agreement and first amendment are collectively referred to as Agreement”.
C. City and Contractor desire to modify the Agreement on the terms and conditions set forth herein.
NOW, THEREFORE, it is mutually agreed by and between and undersigned parties as follows:
1. A new paragraphis addedto the Agreement under Section 6 and readsasfollows:
Paragraph 6.1 Section 7056 – Confidentiality Requirements Section 7056 of the State of California Revenueand Taxation code specifically limits the disclosure of confidential taxpayer information contained in the records of the California Department of Tax and Fee Administration. This section specifies the conditions under which a CITY may authorize persons other than CITY officers and employees to examine State Sales, Use and Transactions Tax records.
The following conditions specified in Section 7056 (b), (1) of the Stateof California Revenue and Taxation Code are hereby made part of this agreement.
A. CONSULTANT is authorized by this Agreement to examine sales, use or transactions and usetax recordsof the Department of Tax and FeeAdministration provided to CITY pursuant to contract under the Bradley- Burns Uniform Sales and Use Tax Law.
B. CONSULTANT is required to disclose information contained in, or derived from, thosesales, useor transactionsand usetax recordsonly to an officer or employee of the CITY who is authorized by resolution to examine the information. 2 C. CONSULTANT is prohibited from performing consulting servicesfor a retailer, as defined in California Revenue & Taxation Code Section 6015, during the term of this Agreement.
D. CONSULTANT is prohibited from retaining the information contained in or derived from those sales or transactions and use tax records, after this Agreement has expired.
Information obtained by examination of Department of Tax and FeeAdministration records shall be used only for purposes related to collection of local sales and use tax or for other governmental functions of the CITY asset forth by resolution adoptedpursuant to Section 7056 ( b) of the Revenue and Taxation Code. The resolution shall designate the CONSULTANT as a person, authorized to examine salesand usetax recordsand certify that this Agreement meets the requirements set forth above and in Section 7056 b), (1) of the Revenueand Taxation Code.
2. Except asexpressly modified herein, all other terms and covenantsset forth in the Agreement shall remain the same and shall be in full force and effect.
SIGNATURES CONTINUE ON THE FOLLOWING PAGE
3 IN WITNESS WHEREOF, the parties hereto have causedthis modification of Agreement to be executed.
CITY OF CUPERTINO
By
Title
Date
APPROVED AS TO FORM
Acting City Attorney
ATTEST:
City Clerk
Date
HINDERLITER, DE LLAMAS AND
ASSOCIATES
By
Title
Date
Andrew Nickerson
President/ CEO
08/ 02/ 22
Director of Administrative Services
08/ 02/ 22
Michael Woo
08/ 02/ 22