Resolution No. 7010 352
RESOLUTION NO. 7010
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CYPRESS
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
AND RESCINDING RESOLUTION NO. 5568
WHEREAS, Pursuant to Ordinance No.519, the City of Cypress entered into a
contract with the State Board of Equalization to perform all functions incident to the
administration and collection of sales and use taxes, and these responsibilities have been
transferred by the State to the California Department of Tax and Fee Administration
(Department); and
WHEREAS, the City Council of the City of Cypress deems it desirable and
necessary for authorized officers, employees and representatives of the City to examine
confidential sales or transactions 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, BE IT RESOLVED that the City Council of the City of Cypress
hereby resolves as follows:
Section 1. That the City Manager, Director of Finance and Administrative Services
and the Assistant Director of Finance and Administrative Services or other officer or
employee of the City designated in writing by the City Manager to the California
Department of Tax and Fee Administration is 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.
Section 3. That Hinderliter de Llamas and Associates is hereby designated to
examine the sales or transactions 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 the Hinderliter de Llamas and Associates:
a) has an existing contract with the City to examine those sales or transactions and use
tax records;
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.
THEREFORE, 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.
353
Section 4. That MuniServices, LLC dba Avenue 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 were filed by MuniServices, LLC dba Avenue
MuniServices LLC on behalf of the City pursuant to the contract between MuniServices,
LLC dba Avenue MuniServices LLC and City. 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 MuniServices, LLC dba Avenue MuniServices LLC.
a) has an existing contract with the City to examine those sales or transactions and use
tax records;
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.
Section 5. That this resolution supersedes and rescinds resolution No. 5568 of the
City Council of the City of Cypress adopted pursuant to subdivision (b) of Revenue and
Taxation Code section 7056.
PASSED AND ADOPTED by the City Council of the City of Cypress, at a regular
meeting held on the 24th day of March, 2025.
I 0)A4 6-IAA
MAYOR OF THE CITY OF CYPRESS
ATTEST:
a,Unta
CITY RK O THE C TY OF CYPRESS
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
I, ALISHA FARNELL, City Clerk of the City of Cypress, DO HEREBY CERTIFY
that the foregoing Resolution was duly adopted at a regular meeting of the said City
Council held on the 24th day of March, 2025, by the following roll call vote:
AYES: 5 COUNCIL MEMBERS: Chang, Minikus, Peat, Medrano and Burke
NOES: 0 COUNCIL MEMBERS: None
ABSENT: 0 COUNCIL MEMBERS: None
., • l
L ..1 _1/
CITY CLERK OF THE CITY OF CYPRESS