HomeMy WebLinkAboutRES NO 116-2020RESOLUTION NO. 416 2 02 0
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BAKERSFIELD AUTHORIZING EXAMINATION OF SALES, USE
AND TRANSACTIONS TAX RECORDS.
WHEREAS, pursuant to Ordinance 4':9' S 8 , the City of Bakersfield
entered into a contract with the Department of Tax and Fee Administration to
perform all functions incident to the administration and collection of local sales,
use and transactions taxes; and
WHEREAS, the City Council of the City of Bakersfield deems it desirable and
necessary for authorized representatives of the City to examine confidential sales,
use and transactions tax records of the Department of Tax and Fee Administration
pertaining to sales, use 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 of Tax
and Fee Administration records, and establishes criminal penalties for the unlawful
disclosure of information contained in, or derived from, the sales, use and
transactions tax records of the Department.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Bakersfield as follows:
a
The above recitals are true and correct and incorporated by
reference herein.
That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the Department of Tax
and Fee Administration (hereafter referred to as Department), is
hereby appointed to represent the City of Bakersfield with authority
to examine sales, use and transactions tax records of the Department
pertaining to sales, use and transactions taxes collected for the City
by the Department pursuant to the contract between the City and
the Department. The information obtained by examination of
Department records shall be used only for purposes related to the
collection of City sales, use and transactions taxes by the
Department pursuant to that contract.
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A RESOLUTION AUTHORIZING EXAMINATION OF SALES, USE AND TRANSACTIONS TAX RECORDS.
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3. That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the Department, is
hereby appointed to represent the City with authority to examine
those sales, use and transactions tax records of the Department, for
purposes related to the following governmental functions of the City:
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
The information obtained by examination of Department records shall be used
only for those governmental functions of the City listed above.
4. That Hinderliter, de Llamas & Associates is hereby designated to
examine the sales, use and transactions tax records of the
Department pertaining to sales, use and transactions taxes collected
for the City by the Department. The person or entity designated by
this section meets all of the following conditions:
(a) has an existing contract with the City to examine those sales, use
and transactions tax records;
(b) is required by that contract to disclose information contained in,
or derived from, those sales, use and transactions tax records
only to the officer or employee authorized under Sections 1 or 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; and
(d) is prohibited by that contract from retaining the information
contained in, or derived from those sales, use and transactions
tax records, after that contract has expired.
The information obtained by examination of Department records shall be used
only for purposes related to the collection of City sales, use and transactions taxes
by the Department pursuant to the contract between the City and the
A RESOLUTION AUTHORIZING EXAMINATION OF SALES, USE AND TRANSACTIONS TAX RECORDS. �AKF
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Department and for purposes relating to the governmental functions of the City
listed in section 2 of this resolution.
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HEREBY CERTIFY that the foregoing Resolution was passed and adopted
by the Council of the Cit�yy of Bakersfield at a regular meeting thereof held on
AUG 12 2020 by the following vote:
AYES' COUNCIL MEMBER RIVERA, GONZALES, WEIR, SMITH, FREEMAN, SULLIVAN--PtF12H&C —
ES: COUNCIL MEMBER N 0 NE
ABS IN: COUNCIL MEMBER
BSENT COUNCIL MEMBER ? RRL1 �
%A�'j %�"IAAO
J LIE DRIMAKIS
CITY CLERK and Ex Officio Clerk of
APPROVED AUG 12 2020 the Council of the City of Bakersfield
Mayor
APPROVED AS TO FORM:
VIRGINIA GENNARO
City Att rney
6y
J SHUA H. RUDNICK
Deputy City Attorney
JHR/vl
S:\COUNCIL\Resos\ 19-20\SalesTax.Reso.docx
A RESOLUTION AUTHORIZING EXAMINATION OF SALES, USE AND TRANSACTIONS TAX RECORDS.
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