RESOLUTION NO.24-0142
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MANHATTAN BEACH AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS WHEREAS, pursuant to Ordinance Number 757, the City of Manhattan Beach (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 sales and use taxes; and WHEREAS, pursuant to Ordinance Number 24-0009 and Revenue and Taxation Code Section 7270, the City entered into a contract with the Department to perform all functions incident to the administration and collection of transactions and use taxes; and WHEREAS, the City Council of the City of Manhattan Beach 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 MANHATTAN BEACH HEREBY RESOLVES AS FOLLOWS:
SECTION 1. That the City Manager, Assistant to the City Manager, Finance Director, Financial Controller, Financial Services Manager, Budget & Financial Analyst, 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 sales or 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 sales or transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the City:
City administration
Revenue management and budget planning
Community and economic development
Business license tax administration
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above.
SECTION 3. That Hinderliter De Llamas & Associates 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 Hinderliter De Llamas & Associates:
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; and 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 sales or 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 this resolution supercedes all prior resolutions of the City Council of the City of Manhattan Beach adopted pursuant to subdivision (b) of Revenue and Taxation Code Section 7056.
ADOPTED on December 17, 2024.
AYES:
NOES:
ABSENT:
ABSTAIN:
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AMY THOMAS HOWORTH
Mayor
ATTEST:
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LIZA TAMURA
City Clerk