HomeMy WebLinkAbout003-2018RESOLUTION NO. 3-2018
AUTHORIZING THE EXAMINATION OF SALES AND
TRANSACTIONS AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 14, §5, the Town of Danville entered into a
contract with the California Department of Tax and Fee Administration (CDTFA),
formerly State Board of Equalization, to perform all functions incident to the
administration and collection of the Transactions and Use Tax Ordinances and the local
sales and use taxes; and
WHEREAS, the Town deems it necessary for authorized representatives of the Town to
examine confidential sales and transactions and use tax records of the CDTFA
pertaining to sales and transactions and use taxes collected by the CDTFA for the Town;
and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of the CDTFA's records and establishes
criminal penalties for the unlawful disclosure of information contained in, or derived
from sales or transactions and use tax records of the CDTFA; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code requires that
any person designated by the Town shall have an existing contract to examine the
Town's sales, and transactions and use tax records; now therefore be it
RESOLVED, that the Town's Finance Manager/ Treasurer, or other officer or employee
of the Town designated in writing by the Finance Manager/ Treasurer to the CDTFA is
hereby appointed to represent the Town with authority to examine all of the sales and
transactions and use tax records of the CDTFA pertaining to sales and transactions and
use taxes collected for the Town by the CDTFA, pursuant to the contract between the
Town and the CDTFA. The information obtained by examination of the CDTFA's
records shall be used for purposes related to the collection of the Town's sales and
transactions and use taxes by the CDTFA pursuant to the contract; and be it further
RESOLVED, that the Administrative Services Director, or other officer or employee of
the Town designated in writing by the Finance Manager/ Treasurer to the CDTFA, is
also hereby appointed to represent the Town with the authority to examine those sales
and transactions and use tax records of the CDTFA for purposes related to the
following governmental functions of the Town:
a) tracking and economic development;
b) forecasting and budget related functions;
c) detecting misallocations and deficiencies;
The information obtained by examination of CDTFA records shall be used only for
those governmental functions of the Town listed above; and be it further
RESOLVED, that MuniServices, LLC is hereby designated and authorized to examine
all of the sales and transactions and use tax records of the CDTFA pertaining to all sales
and use taxes collected for the Town and any transaction and use taxes collected for the
Town and any future Transactions and Use Tax Ordinances that may be enacted in the
Town.
The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with the Town to examine sales and transactions and use
tax records;
b) is required by that contract to disclose information contained in, or derived from,
those sales and transactions and use tax records only to an officer or employee
authorized under 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 and transactions and use tax records after that contract
has expired; and be it further
RESOLVED that the information obtained by examination of the CDTFA's records
shall be used only for purposes related to the collection of the Town's sales and
transactions and use taxes by the CDTFA pursuant to the contracts between the Town
and the California Department of Tax and Fee Administration and for purposes relating
to the governmental functions of the Town listed in this Resolution; and be it further
RESOLVED that this Resolution supersedes all prior sales and transactions and use tax
resolutions of the Town adopted pursuant to subdivision (b) of Revenue and Taxation
Code Section 7056.
PAGE 2 OF RESOLUTION NO. 3-2018
APPROVED by the Danville Town Council at a regular meeting on February 6, 2018,
by the following vote:
AYES:
NOES:
ABSTAINED:
ABSENT:
Arnerich, Blackwell, Morgan, S� �_ _ c'-~-~
None
None
None
APPROVED AS TO FORM:
CITY ATTORNEY
MAY VK
ATTEST:
PAGE 3 OF RESOLUTION NO. 3-2018