HAYWARD CITY COUNCIL
RESOLUTION NO. 24-______
Introduced by Council Member _________________
A RESOLUTION OF CITY COUNCIL OF THE CITY OF HAYWARD AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAXES RECORDS WHEREAS, pursuant to Ordinance Number [City Ordinance Number] of City of Hayward (City), and Revenue and Taxation Code section 7270, the City entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of transactions and use taxes; and WHEREAS, the 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 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, BE IT RESOLVED, by the City Council of the City of Hayward as follows:
Section 1. That the City Manager, Assistant City Manager, City Attorney, Director of Finance, Deputy Director of Finance, Revenue Manager, and Chief Economic Development Officer or other officer or employee of the City designated in writing by the City Manager to the California Department of Tax and Fee Administration is hereby appointed to represent the City with authority to examine sales or transactions and use tax records of the Department pertaining to transactions and use taxes collected for the City by the Department pursuant to the contract between the City and the Department.
Section 2. The information obtained by examination of Department records shall be used only for purposes related to the collection of City transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the City:
Review of data for revenue and budget projection purposes (b) Review of data for economic development purposes
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above.
Section 3. That Avenu Insights & Analytics is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to 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 the Avenu Insights & Analytics:
has an existing contract with the City to examine those sales or transactions and use tax records; is required by that 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 1 of this resolution to examine the information. is prohibited by that contract from performing consulting services for a retailer during the term of that contract; is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Department records shall be used only for purposes related to the collection of City transactions and use taxes by the Department pursuant to the contract between the City and the Department and for those purposes relating to the governmental functions of the City listed in section 2 of this resolution.
Section 4. That Avenu Insights & Analytics is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to any petition or appeal for the reallocation/redistribution of sales or transactions and use taxes that was filed Avenu Insights & Analytics on behalf of the City pursuant to the contract between the Avenu Insights & Analytics and City. 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 the Avenu Insights & Analytics:
has an existing contract with the City to examine those sales or transactions and use tax records; is required by that 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 1 of this resolution to examine the information. is prohibited by that contract from performing consulting services for a retailer during the term of that contract; is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.
Section 5.
That this resolution supersedes all prior resolutions of the City Council adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
IN COUNCIL, HAYWARD, CALIFORNIA _______________________, 2024 AYES: COUNCIL MEMBERS:
MAYOR:
NOES: COUNCIL MEMBERS:
ABSTAIN: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
ATTEST: ______________________________________
City Clerk of the City of Hayward
APPROVED AS TO FORM:
___________________________________________
City Attorney of the City of Hayward
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ATTACHMENT III
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