Loading...
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