HomeMy WebLinkAbout2022-052 - Examination of Sales and Transactions and use of Tax RecordsRESOLUTION NO. 2022-052
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SANTA ANA AUTHORIZING THE EXAMINATION OF
SALES AND TRANSACTIONS AND USE TAX RECORDS
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA, AS
FOLLOWS:
Section 1. The City Council of the City of Santa Ana conclusively finds,
determines and declares as follows:
WHEREAS, pursuant to Ordinance No. NS-2952 of the City of Santa Ana
("District") and Section 7270 of the Revenue and Taxation Code, the District entered into
a contract with the California Department of Tax and Fee Administration ("CDTFA") to
perform all functions incident to the administration and operation of the Transactions and
Use Tax Ordinance; and,
WHEREAS, the District deems it desirable and necessary for authorized
representatives of the District to examine confidential transactions and use tax records of
the CDTFA pertaining to transactions and use taxes collected by the Board for the District
pursuant to that contract; and,
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of CDTFA records and establishes criminal
penalties for the unlawful disclosure of information contained in or derived from, the
transactions and use tax records of the Board.
NOW, THEREFORE, it is hereby ORDERED, RESOLVED and DETERMINED, as
follows:
Section 2. The Executive Director of Finance and Management Services,
Assistant Director of Finance and Management Services, Treasury and Customer
Services Manager, Budget and Research Manager, Senior Management Analyst,
Revenue Supervisor, or other officer or employee of the District designated in writing by
the Executive Director of Finance and Management Services to the CDTFA is hereby
appointed to represent the District with authority to examine transactions and use tax
records of the CDTFA pertaining to transactions and use taxes collected for the District
by the CDTFA pursuant to the contract between the District and the CDTFA. The
information obtained by examination of CDTFA records shall be used only for purposes
related to the collection of the District's transactions and use taxes by the CDTFA
pursuant to the contract.
Section 3. The Executive Director of Finance and Management Services,
Assistant Director of Finance and Management Services, Treasury and Customer
Services Manager, Budget and Research Manager, Senior Management Analyst,
Revenue Supervisor or other officer or employee of the District designated in writing by
Resolution No. 2022-052
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the Executive Director of Finance and Management Services to the CDTFA is hereby
appointed to represent the District with authority to examine those transactions and use
tax records of the Board for purposes related to the following governmental functions of
the District:
a) detection of misallocations and deficiencies
b) revenue tracking and economic development
c) forecasting and budget related functions
d) comparative audit of local jurisdiction taxes
The information obtained by examination of Board records shall be used only for those
governmental functions of the District listed above.
Section 4. MuniServices, LLC is hereby designated to examine the transactions
and use tax records of the CDTFA pertaining to transactions and use taxes collected for
the District by the Board. The person or entity designated by this section meets all of the
following conditions:
a) has an existing contract with the District to examine those transactions and use
tax records;
b) is required by that contract to disclose information contained in, or derived from
those transactions and use tax records only to the officer or employee authorized
under Section 2 or Section 3 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 transactions and use tax records after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of
Board records shall be used only for purposes related to the collection of District's
transactions and use taxes by the Board pursuant to the contracts between the District
and Board.
Section 5. This resolution supersedes all prior transactions and use tax resolutions
of the City of Santa Ana adopted pursuant to subdivision (b) of Revenue and Taxation
Code Section 7056.
Section 6. This Resolution shall take effect immediately upon its adoption by
the City Council, and the Clerk of the Council shall attest to and certify the vote adopting
this Resolution.
ADOPTED this 21st day of June, 2022.
Resolution No. 2022-052
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0
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Vic me �en o
Mayor
APPROVED AS TO FORM:
Sonia R. Carvalho, City Attorney
By:
Ryan H6d
Assis t City Attorney
AYES: Councilmembers Hernandez, Lopez. Mendoza, Penaloza,
Phan, Bacerra. Sarmiento (7)
NOES: Councilmembers None (0)
ABSTAIN: Councilmembers None (0)
NOT PRESENT: Councilmembers None (0)
CERTIFICATION OF ATTESTATION AND ORIGINALITY
I, DAISY GOMEZ, Clerk of Council, do hereby attest to and certify the attached Resolution
No. 2022-052 to be the original resolution adopted by the City Council of the City of Santa
Ana on June 21, 2022.
Date: tQ I %� � Q-01 L
Daisy Gomez
Clerk of Council
City of Santa Ana
Resolution No. 2022-052
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