HomeMy WebLinkAboutReso 2021-095 - Authorizing examination of sales and use tax recordsRESOLUTION NO. 2021-095
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Municipal Code sections 4.04.040 and 4.04.050, Revenue and Taxation
Code section 7270, the City of Redding ("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, the City Council of the City of Redding 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 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, THE CITY COUNCIL OF THE CITY OF REDDING HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the City Manager, Director of Finance/City Treasurer, Deputy City Treasurer,
Finance Officer, and Senior Accountants, or other officer or employee of the City designated in
writing by the City Manager or designee 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 and use taxes collected for
the City by the Department pursuant to the contract between the City and the Department.
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
that contract, and for purposes related to the following governmental functions of the City:
(a) Budget Planning
(b) Economic Development
The information obtained by examination of Department records shall be used only for those
governmental functions of the City listed above.
Section 3. That MuniServices, LLC, is 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 person or entity designated by this section meets all of the following
conditions, which are also included in the contract between the City and MuniServices, LLC:
a) has an existing contract with the City to examine those sales or transactions and use tax
records;
b) 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;
C) is prohibited by that contract from performing consulting services for a retailer during the
term of that contract;
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.
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 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.
Section 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/redistribtuion 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:
a) has an existing contract with the City to examine those sales or transactions and use tax
records;
b) 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 employees 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;
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.
Section 5. That this resolution supercedes all prior resolutions of the City Council of the City of
Redding adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.
I HEREBY CERTIFY that the foregoing resolution was introduced at a regular meeting of the
City Council of the City of Redding on the 3rd day of August, 2021, and was duly adopted at said
meeting by the following vote:
AYES: COUNCIL MEMBERS: Daquisto, Mezzano, Schreder, Winter, and Resner
NOES:
COUNCIL MEMBERS: None
ABSENT:
COUNCIL MEMBERS: None
ABSTAIN:
COUNCIL MEMBERS: None
ATTEST:
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PAMELA MIZE, C; ierk
ERIN D. PES�NER,Mayor
FORM APPROVED:
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BARRY E.7&VTAlf, City Attorney