CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: July 15, 2026
To: Honorable Mayor and City Council Members
From: Tarik Rahmani, Director of Finance
Department: Finance & Management Services Department
Subject: Resolution Authorizing the Examination of Sales and Use Tax and Transactions and Use Tax Records of the
California Department of Tax and Fee Administration
(“CDTFA”) and Superseding Prior CDTFA Access
Resolutions (All Wards).
Recommendation:
It is recommended that the Mayor and City Council (“Council”) of the City of San Bernardino, California (“City”) adopt Resolution No. 2026-120 authorizing designated City officials, employees, and the City’s sales tax consultant to examine sales and use (“Sales”) tax and transactions and use (“Transactions”) tax records of CDTFA, and superseding prior CDTFA access resolutions
City Manager's Comments
The City Manager recommends approval.
Executive Summary
CDTFA requires that City positions with access to confidential Sales and Transactions tax records be authorized by resolution or designation letter. CDTFA recently reviewed the City’s existing resolutions and recommended that the City adopt a new resolution that clearly covers both the City’s Bradley-Burns Sales tax and the City’s Measure S Transactions tax.
The proposed resolution updates the City’s authorized position titles, confirms the City’s consultant access for Hinderliter, de Llamas & Associates (“HdL”), and places the City’s CDTFA access authority in one current resolution.
Background
The City receives local Sales tax revenue under the Bradley-Burns Uniform Local Sales and Use Tax Law (California Revenue and Taxation Code section 7200 et seq.).
The City also receives Transactions tax revenue from Measure S.
The City previously adopted Ordinance No. MC-1229 establishing the Measure “Z” Transactions tax (which has since expired), and later adopted Ordinance No. MC-1551 establishing the Measure “S” Transactions tax.
To support revenue review, budgeting, audit recovery, and economic analysis, certain City officials and employees must be able to access CDTFA records related to taxes collected for the City. The City has adopted prior resolutions for CDTFA access, including Resolution No. 2021-76. CDTFA reviewed the City’s current records and advised that a new resolution would provide clearer authority for both Sales and Transactions tax records, while also updating current City position titles.
Discussion
The proposed resolution authorizes the City Manager, Assistant City Manager, Director of Finance and Management Services, Deputy Director of Finance and Management Services, Budget Manager, and any other officer or employee designated in writing by the City Manager to examine CDTFA Sales and Transactions tax records for the City.
The resolution also designates HdL, the City’s sales tax consultant, to examine CDTFA records consistent with Revenue and Taxation Code section 7056 and HdL’s agreement with the City. This action does not create a new tax, change any tax rate, or approve a new consultant agreement. It updates and consolidates the City’s authorization for access to CDTFA records so the City can continue reviewing, monitoring, and protecting its tax revenues.
The proposed resolution also supersedes prior CDTFA access resolutions (including resolutions related to expired tax measures), and consolidates the City’s CDTFA access authority into a single comprehensive resolution reflecting the City’s current organizational structure.
Strategic Targets and Goals
This item aligns with Key Target No. 1d: Improved Operational and Financial Capacity by supporting revenue monitoring, budgeting, audit recovery, and financial oversight.
Fiscal Impact
There is no direct fiscal impact from adopting this resolution. The resolution authorizes access to CDTFA records and does not approve any new expenditure.
Conclusion
It is recommended that the Mayor and City Council (“Council”) of the City of San Bernardino, California (“City”) adopt Resolution No. 2026-120 authorizing designated City officials, employees, and the City’s sales tax consultant to examine sales and use (“Sales”) tax and transactions and use (“Transactions”) tax records of CDTFA, and superseding prior CDTFA access resolutions
Attachments
Attachment 1 – Resolution No. 2026-120 Authorizing Examination of Sales and Use Tax and Transactions and Use Tax Records
Ward:
All Wards
Synopsis of Previous Council Actions:
October 18, 2010 Adoption of resolutions related to Measure “Z” transactions and use tax administration and audit services.
December 7, 2020 Adoption of Ordinance No. MC-1551 establishing the Measure “S” transactions and use tax.
April 7, 2021 Adoption of Resolution No. 2021-76 authorizing examination of certain CDTFA records.
CC: Eric Levitt, City Manager