HomeMy WebLinkAboutResolution No. 2020-C15RESOLUTION NO. 2020-C15
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA
AUTHORIZING THE EXAMINATION OF TRANSACTIONS (SALES)
AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 2020-03 of City of Azusa hereinafter called
District and Section 7270 of the Revenue and Taxation Code, the District entered into a contract
with the California Department of Tax and Fee Administration (CDTFA) to perform all functions
incident to the administration and operation of the Transactions and Use Tax Ordinance; and
WHEREAS, the District deems it desirable and necessary for authorized representatives
of the District to examine confidential transactions and use tax records of the California
Department of Tax and Fee Administration pertaining to transactions and use taxes collected by
the Board for the District pursuant to that contract; and
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of California Department of Tax and Fee
Administration records and establishes criminal penalties for the unlawful disclosure of
information contained in or derived from, the transactions and use tax records of the Board;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Azusa
does hereby:
Section 1. That the City Manager or Director of Administrative Services or other
officer or employee of the District designated in writing by the City Manager or Director of
Administrative Services to the California Dept of Tax and Fee Administration (hereafter referred
to as the CDTFA) is hereby appointed to represent the District with authority to examine
transactions and use tax records of the CDTFA pertaining to transactions and use taxes collected
for the District by the CDTFA pursuant to the contract between the District and the CDTFA.
The information obtained by examination of CDTFA records shall be used only for purposes
related to the collection of the District's transactions and use taxes by the CDTFA pursuant to the
contract.
Section 2. That the authorized positions listed below Authorized Positions: Director of
Administrative Services, Assistant Director of Finance, Budget Administrator, Economic and
Community Development Director, Economic Development Specialist, Revenue Specialist,
Community Improvement Manager, Business License Officer, Code Enforcement Officer, or
other officer or employee of the District designated in writing by the City Manager or Director of
Administrative Services to the California Dept of Tax and Fee Administration is hereby
appointed to represent the District with authority to examine those transactions and use tax
records of the Board for purposes related to the following governmental functions of the District:
a) City Administration
b) Revenue Management & Budgeting
c) Community & Economic Improvement
d) Business License Tax
The information obtained by examination of CDTFA records shall be used only for those
governmental functions of the District listed above.
Section 3. That Hinderliter, de Llamas & Associates (HDL) is hereby designated to
examine the transactions and use tax records of the California Department of Tax and Fee
Administration pertaining to transactions and use taxes collected for the District by the
Department. The person or entity designated by this section meets all of the following
conditions:
a) has an existing contract with the District to examine those transactions and use tax
records;
b) is required by that contract to disclose information contained in, or derived from those
transactions and use tax records only to the officer or employee authorized under Section
1 (or Section 2) 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 transactions and use tax records after that contract has expired.
NOW, THEREFORE, BE IT RESOLVED that the information obtained by
examination of Board records shall be used only for purposes related to the collection of
District's transactions and use taxes by the Board pursuant to the contracts between the District
and Board.
Section 4. That this resolution supersedes all prior transactions and use tax resolutions of
the City of Azusa adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056.
* Include in resolution only if applicable.
PASSED, APPROVED and ADOPTED this 6th day of April, 2020.
Robert Gonzales
Mayor
ATTEST:
Je aornej o, Jr.
qty Ierk
I HEREBY CERTIFY that the foregoing Resolution No. 2020-C15 was duly adopted by
the City Council of the City of Azusa at a regular meeting thereof, held on the 6th day of April,
2020, by the following vote of Council:
AYES:
COUNCILMEMBERS: GONZALES, AVILA, MACIAS, ALVAREZ,
NOES:
COUNCILMEMBERS: NONE
ABSENT:
COUNCILMEMBERS: NONE
J f a ce Cornejo, Jr
C. ler
APPROVED AS TO FORM:
Best & Krieger, VLP
City Attorney