RESOLUTION NO. RES-2025-191
RESOLUTION OF THE COUNCIL OF THE CITY OF SANTA ROSA AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS WHEREAS, pursuant to Ordinance Number 3-24, the City of Santa Rosa (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 3680, 2022-019 and 2020-18-A, 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; and WHEREAS, the City Council of the City of Santa Rosa 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, BE IT RESOLVED that the Council of the City of Santa Rosa hereby resolve as follows:
1) That the City Manager, the City’s Chief Financial Officer, Deputy Director Finance, Administrative Services Officer, Budget and Financial Analysis Manager, Administrative Technician, or other officer or employee of the City designated in writing by the Chief Financial Officer 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. 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:
(a) Financial planning;
(b) Economic development;
(c) Business Tax, UUT analysis, and Cannabis Tax compliance.
The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above. 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 the 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; 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. 4) That MuniServices, LLC is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to any petition or appeal for the reallocation/redistribution of sales or transactions and use taxes that was filed by MuniServices, LLC on behalf of the City pursuant to the contract between the MuniServices, LLC and City. 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 the MuniServices, LLC:
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; 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.
BE IT FURTHER RESOLVED that this resolution supersedes all prior resolutions of the City Council of the City of Santa Rosa adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
IN COUNCIL DULY PASSED this 16th day of December, 2025.
AYES: (7) Mayor Stapp, Vice Mayor Okrepkie, Council Members Alvarez, Bañuelos, Fleming, MacDonald, Rogers NOES: (0)
ABSENT: (0)
ABSTAIN: (0)
RECUSE: (0)
ATTEST: _________________________ APPROVED: ______________________________ City Clerk Mayor
APPROVED AS TO FORM: ________________________
City Attorney
Reso. No. RES-2025-191
a3387426-ae8f-4084-97dd-49b2948eb577.docx