RESOLUTION NO. 24-0007
A RESOLUTION OF THE MANHATTAN BEACH CITY COUNCIL
APPROVING AN AGREEMENT WITH ECONOMIC & PLANNING
SYSTEMS, INC. (“EPS”) TO MAINTAIN CONFIDENTIALITY OF
TAX RECORDS IN COMPLIANCE WITH CALIFORNIA REVENUE
AND TAXATION CODE SECTION 7056
RECITALS
A. On June 6, 2023, City and Moore Iacofano Goltsman, Inc. (“MIG”) entered into that certain agreement (“Services Agreement”) under which MIG will assist the City in exploring a long-term outdoor dining and business use work plan (“Services”). EPS (“Consultant”) is a subcontractor of MIG, whose role is specifically to conduct a fiscal impact analysis for the program and provide fiscal recommendations.
B. Consultant has requested to review certain sales tax information in connection with the Services.
C. California Revenue and Taxation Code Section 7056 limits the disclosure of confidential taxpayer information contained in the records of the California Department of Tax a nd Fee Administration (“CDTFA”) . Section 7056 specifies the conditions under which a City may authorize persons other than City officers and employees to examine State Sales and Use Tax records.
NOW, THEREFORE, THE MANHATTAN BEACH CITY COUNCIL
HEREBY FINDS, DETERMINES AND RESOLVES AS FOLLOWS:
Section 1. The City Council here by approves that certain agreement (“Confidentiality Agreement”) between the City of Manhattan Beach and Economic & Planning Systems, Inc., a California corporation.
Section 2. Confidential Nature of Tax Records . Pursuant to California Revenue and Taxation Code Section 7056(b)(1) , and consistent with the Confidentiality Agreement, Consultant is:
a. Authorized to examine sales, use or transactions and use tax records of the CDTFA provided to City;
b. Required to disclose information contained in, or derived from, those sales, use or transactions and use tax records only to the Community Development Director and her designees.
c. Prohibited from performing consulting services for a retailer, as defined in California Revenue & Taxation Code Section 6015 , during the term of the Services Agreement.
d. Prohibited from retaining the information contained in, or derived from those sales, use or transactions and use tax records , after th e Services Agreement has expired.
Section 3 . Information obtained by Consultant shall be used only for purposes related to Consultant’s scope of services in the Service Agreement, pursuant to Revenue and Taxation Code Section 7056(b).
Section 4 . The City Council designates Consultant representatives Managing Principal Jason Moody, Vice President Thomas Gonzales, and Senior Associate Chinmay Damle as the persons authorized to examine sales and use tax records and certif ies that the Confidentiality Agreement meets the requirements set forth in Revenue and Taxation Code Section 7056(b)(1). The City Council hereby authorizes the Community Development Director and her designees (authorized in writing) to review such information provided by Consultant derived from the sales and use tax records.
Section 5. The Council hereby directs the City Manager to execute the Confidentiality agreement.
Section 6. The City Clerk shall certify to the adoption of this Resolution.
ADOPTED on February 6, 2024.
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________________
JOE FRANKLIN
Mayor
ATTEST:
_________________________________
LIZA TAMURA
City Clerk