Resolution No. 2026-120
Resolution No. 2026-120
July 15, 2026
RESOLUTION NO. 2026-120
A RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO AUTHORIZING
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
WHEREAS, pursuant to Ordinance Number 2118, the City of San Bernardino (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 (“Sales”); and
WHEREAS, pursuant to Ordinance Numbers MC -1229 (Measure Z) and MC -1551 (Measure S), 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 transactions and use taxes (“Transactions”); and WHEREAS, the Council adopted Resolution No. 2020 -249 dated October 7, 2020, establishing the Measure “S” Expenditure Policy which provides that Measure “S” revenues are general purpose revenues to be used for lawful municipal purposes with enhanced transparency, accountability, and budgetary oversight (including tracking revenues and expenditures, annual budgeting, and audit requirements) pursuant to Chapter 3.56; and WHEREAS, the Council adopted Resolution No. 2021-76 dated April 7, 2021, authorizing examination of certain CDTFA records; and CDTFA has requested a new resolution and updated authorization language that more clearly covers both Sales and Transactions tax records, and reflects the City’s current organizational structure and position titles; and
WHEREAS, the Mayor and City Council of the City of San Bernardino deem it desirable and necessary for authorized officers, employees and representatives of the City to examine confidential Sales and Transactions tax records of the Department pertaining to Sales and Transactions 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 and Transactions tax records of the Department;
Resolution No. 2026-120
Resolution No. 2026-120
July 15, 2026
WHEREAS, the Council desires to clarify and consolidate its authorization for access to CDTFA records to ensure that such authorization applies to both Sales and Transactions taxes, and to update authorized City positions; and
WHEREAS, the Council now desires to adopt a single comprehensive resolution that supersedes prior resolutions, and clearly identifies authorized City representatives and consultants for purposes of accessing CDTFA records; and
WHEREAS, the Council finds that consolidating prior CDTFA access authorizations into a single resolution promotes administrative efficiency, continuity of operations, and compliance with RTC section 7056.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
SECTION 1. Incorporation of Recitals . The above recitals are true and correct, and are incorporated herein by this reference.
SECTION 2. Authorized City Representatives . The Council hereby authorizes t he following City positions to examine Sales and Transactions tax records of the CDTFA pertaining to taxes collected for the City; and each such person is authorized to represent the City with respect to examination of CDTFA records pursuant to applicable law and the City’s agree ment with CDTFA:
• City Manager or his/her designee
• Deputy City Manager
• Director of Finance and Management Services or his/her designee • Deputy Director of Finance and Management Services
• Budget Manager
• Any other officer or employee designated in writing by the City Manager SECTION 3. Permitted Uses of Information. Information obtained from CDTFA records shall be used only for purposes related to the collection of City Sales and Transactions taxes; and the following governmental functions including: (a) revenue management and budgeting, and (b) community and economic development. Such information shall not be used or disclosed except as permitted by law. All confidential information obtained pursuant to this Resolution shall be used solely for authorized governmental purposes consistent with RTC section 7056.
SECTION 4. Designation of Consultant . Hinderliter, de Llamas & Associates (“Consultant”) is hereby designated to exami ne CDTFA records pertaining to Sales and Transactions taxes collected for the City. The Council finds that the Consultant satisfies and meets all the requirements of RTC section 7056, including that the Consultant: (a) maintains a contract with the City f or audit and analysis services; (b) may disclose confidential information onl y to authorized City personnel; (c) is prohibited from performing consulting services for retailers during the term of the contract; and (d) is prohibited from retaining confidential information after expiration of the contract. The Consultant shall examine such records solely for purposes related Resolution No. 2026-120
Resolution No. 2026-120
July 15, 2026
to administration, auditing, recovery, and analysis of City Sales and Transactions taxes. The Consultant shall examine such records solely for purposes related to administration, auditing, recovery, and analysis of City Sales and Transactions taxes.
SECTION 5. Limitations on Use. All information obtained from CDTFA records shall be used solely for the purposes authorized in this Resolution and in accordance with applicable law, including RTC sections 7056 and 7056.5. Unauthorized disclosure of confidential information obtained pursuant to this Resolution may subject the disclosing party to penalties under RTC section 7056.5. Unauthorized disclosure of confidential information obtained pursuant to this Resolution may subject the disclosing party to penalties under RTC section 7056.5.
SECTION 6. Supersession of Prior Resolutions. This Resolution supersedes and replaces all prior resolutions of the City Council adopted pursuant to RTC section 7056, including but not limited to (a) Resolution No. 2021 -76; (b) prior resolutions relating to Mea sure Z and earlier tax measures; and (c) any prior resolutions designating authorized personnel for CDTFA access . All such prior resolutions are hereby rescinded and shall have no further force or effect.
SECTION 7. California Environmental Quality Act (“CEQA”) . The Council finds that adoption of this Resolution is not subject to CEQA pursuant to California Public Resources Code section 21065 and CEQA Guidelines sections 15060(c)(2), 15060(c)(3), and 15378 because it does not constitute a “project” as defined by CEQA ; and will not result in a direct or reasonably foreseeable indirect physical change in the environment. The Resolution authorizes administrative and organizational activities of government that will not result in direct or indirect physical changes in the environment pursuant to CEQA Guidelines section 15378(b)(5). Further, the Council finds the Resolution exempt under CEQA Guidelines section 15061(b)(3) because it can be seen with certainty that there is no possibility adoption of this Resolution may have a significant effect on the environment.
SECTION 8. Severability. If any section or provision of this Resolution is for any reason held to be invalid or unconstitutional by any court of competent jurisdiction, or contravened by reason of any preemptive legislation, the remaining sections and/or provisions of this Resol ution shall remain valid. The Council hereby declares that it would have adopted this Resolution, and each section or provision thereof, regardless of the fact that any one or more section(s) or provision(s) may be declared invalid or unconstitutional or contravened via legislation.
SECTION 9. Certification. The City Clerk shall certify to the passage and adoption of this Resolution; cause the same to be entered among the original resolutions of the City; and make a minute of the passage and adoption thereof in the records of the proceedings of the Council i n the minutes of the meeting at which time same is passed and adopted.
SECTION 10. Effective Date. This Resolution is effective immediately upon adoption.
APPROVED and ADOPTED by the Council and signed by the Mayor, and attested by the City Clerk this [___]th day of [_____] 2026.
Resolution No. 2026-120
Resolution No. 2026-120
July 15, 2026
Helen Tran, Mayor
City of San Bernardino
Attest:
Telicia Lopez, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
Resolution No. 2026-120
Resolution No. 2026-120
July 15, 2026
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Telicia Lopez, CMC, City Clerk , hereby certify that the attached is a true copy of Resolution No. 2026-120, adopted at a regular meeting held on the 15th day of _______ 2026 by the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
KNAUS _____ _____ _______ _______
FLORES _____ _____ _______ _______
ORTIZ _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of ____________ 2026.
Telicia Lopez, CMC, City Clerk