HomeMy WebLinkAbout2024-037 - Examination of Sales & Use Tax Records and TransactionsRESOLUTION NO. 2024-037
A RESOLUTION OF THE CITY OF SANTA ANA
AUTHORIZING EXAMINATION OF SALES AND USE TAX
RECORDS 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-1187, the City of Santa Ana ("City")
entered into a contract with the California Department of Tax and Fee Administration
("CDTFA") to perform all functions incident to the administration and collection of sales
and use taxes; and
WHEREAS, pursuant to Ordinance No. NS-2952 and California Revenue and
Taxation Code Section 7270, the City entered into a contract with the CDTFA to perform
all functions incident to the administration and collection of transactions and use taxes;
and
WHEREAS, the City deems it desirable and necessary for authorized officers,
employees and representatives of the City to examine confidential sales and use tax
records and transactions and use tax records of the CDTFA pertaining to sales and use
taxes, and transactions and use taxes collected by the CDTFA for the City; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth
certain requirements and conditions for the disclosure of CDTFA 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 and use tax
records or transactions and use tax records of the CDTFA;
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, Budget Supervisor, Senior
Management Analyst, Management Analyst, Revenue Supervisor, and/or other officer or
employee of the City designated in writing by the Executive Director of Finance and
Management Services to the CDTFA (collectively, "Designated Employee") are hereby
appointed to represent the City with authority to examine sales and use tax records, and
Resolution 2024-037
Page 1 of 4
transactions and use tax records of the CDTFA pertaining to sales and use taxes, and
transactions and use taxes collected for the City by the CDTFA pursuant to the contract
between the City and the CDTFA.
Section 3. The Designated Employee is hereby appointed to represent the City
with the authority to examine those sales and use tax records and transaction and use
tax records for purposes related to the collection of City sales and use taxes, and
transactions and use taxes by the CDTFA pursuant to that contract, and for purposes
related to the following governmental functions of the City:
a) Detection of misallocations and deficiencies;
b) Revenue tracking and economic development;
c) Forecasting and budget -related functions; and
d) Comparative audit of local jurisdiction taxes.
The information obtained by examination of CDTFA records shall be used only for
those governmental functions of the City listed above.
Section 4. Hinderliter, de Llamas and Associates ("HdU) is hereby designated
to examine all of the sales and use tax records, and, transactions and use tax records of
the CDTFA pertaining to sales and use taxes and transactions and use taxes collected
for the City by the CDTFA with records beginning April 1, 2024.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 HdL:
a) Has an existing contract with the City to examine those sales and use tax
records and transactions and use tax records;
b) Is required by that contract to disclose information contained in, or derived from,
those sales and use tax records, and transactions and use tax records only to the
Designated Employees 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 and use tax records and transactions and use tax
records, after that contract has expired.
Section 5. The information obtained by examination of CDTFA records shall be
used only for purposes related to the collection of City's sales and use taxes or
transactions and use taxes by the CDTFA pursuant to the contract between the City and
the CDTFA and for those purposes relating to the governmental functions of the City listed
in section 2 of this resolution.
Resolution 2024-037
Page 2 of 4
Section 6. This resolution supersedes all prior resolutions of the City Council of
the City of Santa Ana adopted pursuant to subdivision (b) of Revenue and Taxation Code
section 7056.
Section 7. This Resolution shall take effect immediately upon its adoption by
the City Council, and the City Clerk shall attest to and certify the vote adopting this
Resolution.
ADOPTED this 16th day of July, 2�024.
APPROVED AS TO FORM:
Sonia R. Carvalho
City Attorney
By-." �QA'Ovuyu
Andrea Garcia Miller
Assistant City Attorney
AYES: Councilmembers Amezcua, Bacerra, Hernandez, Lopez,
Penaloza, Phan, Vazquez (7)
NOES: Councilmembers None (0)
ABSTAIN: Councilmembers None (0
ABSENT: Councilmembers None (0
Resolution 2024-037
Page 3 of 4
CERTIFICATION OF ATTESTATION AND ORIGINALITY
I, JENNIFER L HALL, City Clerk, do hereby attest to and certify the attached
Resolution No. 2024-037 to be the original resolution adopted by the City Council of the
City of Santa Ana on the July 16, 2024.
Date: �
Jennifer L; II
City of Santa A a
Resolution 2024-037
Page 4 of 4