HomeMy WebLinkAboutRES NO 099-2021RESOLUTION NO. 09'9 2 0 2 1
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
BAKERSFIELD AUTHORIZING EXAMINATION OF SALES, USE
AND TRANSACTIONS TAX RECORDS
WHEREAS, pursuant to Bakersfield Municipal Code Chapter 3.36, 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:
1. The above recitals are true and correct and incorporated by
reference herein.
2. 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.
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: Mc-
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(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, and MuniServices, LLC. 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
Department and for purposes relating to the governmental functions of the City
listed in section 2 of this resolution.
5. That Hinderliter, de Llamas & Associates, and 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 contracts
between the City, Hinderliter, de Llamas & Associates, and the MuniServices,
LLC.:
(a) has an existing contract with the City to examine those sales or
transactions and use tax records; o�aAK,:
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(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.
6. That this resolution supersedes all prior resolutions of the City Council
of the City of Bakersfield adopted pursuant to subdivision (b) of Revenue and
Taxation Code section 7056.
HEREBY CERTIFY that the foregoing Resolution was passed and adopted
by the Council of the City of Bakersfield at a regular meeting thereof held on
JUN 16 2021 , by the following vote:
,/ ✓ ./
YES: COUNCIL MEMBER ARIAS, GONZALES,-`"� SMITH, FREEMAN, GRAY, PARLIER
NOES: COUNCIL MEMBER NOW IE
ABSTAIN: COUNCIL MEMBER Owe
ABSEN ' COUNCIL MEMBER WE IQ
APPROVED JUN 16 2021
By__14A V
KAREN GOH
Mayor
APPROVED AS TO FORM:
VIRGINIA GENNARO
City Attorney
OSHUA H. RUDNICK
eputy City Attorney
JHR/ag
5:\COUNCIL\Resos\20-21 \SalesTax7056.docx
A . t /7\ e
JULIE DRIMAKIS, CMC
CITY CLERK and Ex Officio Clerk of
the Council of the City of Bakersfield
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