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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- - Page 1 of 3 Pages - (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,: - Page 2 of 3 Pages - ►- m � r oR)GAA� (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 - Page 3 of 3 Pages -