HomeMy WebLinkAbout2021-035 - ResolutionRESOLUTION NO.2021-035
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO
CUCAMONGA, CALIFORNIA, AUTHORIZING EXAMINATION OF SALES AND
USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 9, the City of Rancho Cucamonga (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 Rancho Cucamonga deems it desirable and
necessary for authorized officers, employees and representatives of the City to examine confidential
sales 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 RANCHO CUCAMONGA HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the City Manager, Assistant City Manager, Deputy City Manager, Finance Director,
Deputy Director of Finance, Finance Manager, or other officer or employee of the City designated in
writing by the City Manager to the California Department of Tax and Fee Administration are 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 Hinderliter de Llamas & Associates is hereby designated to examine the sales 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 Hinderliter de Llamas & Associates:
a) has an existing contract with the City to examine those sales or transactions and use tax records;
Resolution No. 2021-035 - Page 1 of 3
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 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 this resolution supercedes all prior resolutions of the City Council of the City of
Rancho Cucamonga adopted pursuant to subdivision (b) of Revenue and Taxation Code section
7056.
Resolution No. 2021-035 - Page 2 of 3
PASSED, APPROVED, and ADOPTED this 5th day of May 2021.
L(yr4e B. Kennedy, Ma r Pro Te�3
ATTEST:
ice C. Reynolds, City Clerk
STATE OF CALIFORNIA
COUNTY OF SAN BERNARDINO ) ss
CITY OF RANCHO CUCAMONGA )
I, Janice C. Reynolds, City Clerk of the City of Rancho Cucamonga, do hereby certify that
the foregoing Resolution was duly passed, approved, and adopted by the City Council of the City of
Rancho Cucamonga, at a Regular Meeting of said Council held on the 5th day of May 2021.
AYES: Hutchison, Kennedy, Scott, Spagnolo
NOES: None
ABSENT: Michael
ABSTAINED: None
Executed this 61h day of May, 2021, at Rancho Cucamonga, California.
ice C. Reynolds, City Clerk
Resolution No. 2021-035 - Page 3 of 3