RESOLUTION R2024-XX
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MANTECA, STATE OF CALIFORNIA, AUTHORIZING HINDERLITER, DE LLAMAS & ASSOCIATES TO EXAMINE Sales, TRANSACTIONS AND USE TAX RECORDS ON FILE WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION WHEREAS, the City Council of the City of Manteca deems it desirable and necessary for an authorized representative of the City to examine confidential sales, transactions and use tax records of the California Department of Tax and Fee Administration (referred to hereafter as the CDTFA) pertaining to sales, transactions and use taxes collected by the CDTFA for the City; and WHEREAS, Section 7056 of the California Revenue and Taxation Code requires that any person or entity designated by the City to examine the City’s sales, transactions and use tax records shall have an existing agreement; and WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of CDTFA 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 CDTFA; and WHEREAS, the City Council has considered all information related to this matter, as presented at the public meetings of the City Council identified herein, including any supporting reports by City Staff, and any information provided during public meetings.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Manteca, as follows:
The City Council hereby finds that the facts set forth in the recitals to this Resolution are true and correct, and establish the factual basis for the City Council’s adoption of this Resolution.
The City Council hereby designates Hinderliter, De Llamas & Associates dba HdL Companies (hereafter “HDL” or “HDL Companies”) to examine the sales, transactions and use tax records of the CDTFA pertaining to sales, transactions and use taxes collected for the City by the CDTFA. The person or entity designated by this section will meet all the following conditions upon full execution of the agreement between the City and HdL Companies:
has an existing agreement with the City to examine sales, transactions and use tax records; is required by that agreement to disclose information contained in, or derived from, those sales, transactions and use tax records only to the City Manager, or designee, to examine the information; is prohibited by that agreement from performing consulting services for a retailer during the term of that agreement; is prohibited by that agreement from retaining the information contained in or derived from those sales, transactions and use tax records, after that agreement has expired.
The City Council hereby authorizes that the information obtained by examination of CDTFA records shall be used only for purposes related to the collection of City sales, transactions and use taxes and the following governmental functions:
Budget Development
Revenue analysis and forecasting
Economic Development
Economic Analysis
Community Development
The City Council hereby delegates that the City Manager shall execute any and all further documents necessary to carry out this Agreement, including, but not limited to any amendments.
5. This Resolution shall take effect immediately upon adoption.
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the City Council of the City of Manteca at a public meeting of said City Council held on the 18th day of June, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
MAYOR: __________________________
GARY SINGH
Mayor
ATTEST: __________________________
CASSANDRA CANDINI-TILTON
City Clerk
R2024-XX Page 1 of 1 June 18, 2024
R20XX-XX Page 1 of 2 Type approved date of resolution here ATTACHMENT 1