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Resolution No. ________
A Resolution of The City of Palo Alto Authorizing Examination of Sales or Transactions and Use Tax Records
R E C I T A L S
A. Under Ordinance Number 2756, the City of Palo Alto (City) entered into a contract with the California Department of Tax and Fee Administration (Department), formerly the State Board of Equalization, to perform all functions incident to the administration and collection of sales and use taxes.
B. Under Ordinance Number 2756 and California 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 sales and use taxes.
C. The City Council of the City of Palo Alto deems it desirable and necessary for authorized officers, employees and representatives of the City to examine confidential sales and use tax records of the Department pertaining to sales and use taxes collected by the Department for the City pursuant to that contract.
D. 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 and use tax records of the Department.
NOW, THEREFORE, the Council of the City of Palo Alto RESOLVES as follows:
SECTION 1. That the following listed employee titles are hereby appointed to represent the City with authority to examine sales and use tax records of the Department pertaining to sales and use taxes collected for the City by the Department pursuant to the contract between the City and the Department:
• City Manager
• Assistant City Manager
• Deputy City Manager
• Assistant to the City Manager
• Administrative Services Director
• Assistant Director, Administrative Services Department • Director, Office of Management and Budget
• Budget Manager
• Principal Management Analyst
• Treasury, Debt, and Investments Manager
• Senior Management Analyst, Administrative Services Department • Management Analyst, Administrative Services Department
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• Other officer or employee of the City designated in writing by the City Manager to the California Department of Tax and Fee Administration
SECTION 2. The information obtained by examination of Department records shall be used only for purposes related to the collection of City sales and use taxes by the Department pursuant to the contract between the City and the Department, and for purposes related to the following governmental functions of the City:
(a) Budget revenue forecasting;
(b) Administration of the City’s Business Tax; and
(c) Economic Development activities.
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 and MuniServices, LLC. are hereby designated to examine the sales or transactions and use tax records of the Department pertaining to sales and use taxes collected for the City by the Department. The persons or entities designated by this section meet all of the following conditions, which are also included in the contracts between the City and Hinderliter de Llamas & Associates and MuniServices, LLC.:
(a) has an existing contract with the City to examine those sales and use tax records;
(b) is required by that contract to disclose information contained in, or derived from, those sales and use tax records only to an officer or employee authorized under Section 1 of this resolution to examine the information;
(c) is prohibited by that contract from performing consulting services for a retailer during the term of that contract; and
(d) 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.
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SECTION 4. That this resolution supercedes all prior resolutions of the City Council of the City of Palo Alto adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
INTRODUCED AND PASSED:
AYES:
NOES:
ABSENT:
ABSTENTIONS:
ATTEST:
__________________________ _____________________________ City Clerk Mayor
APPROVED AS TO FORM: APPROVED:
__________________________ _____________________________ City Attorney City Manager
_____________________________
Director of Administrative Services