CC Resolution No. 17-051 Authorizing Examination of Sales, Use and Transations Tax RecordsRESOLUTION NO. 17-051
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO
AUTHORIZING EXAMINATION OF SALES, USE AND TRANSACTIONS
TAX RECORDS
WHEREAS, pursuant to Ordinance No. 611, the City of Cupertino entered into a
contract with the State Board of Equalization to perform all functions incident to
the administration and collection of local sales, use, and transactions taxes; and
WHEREAS, the City Council of the City of Cupertino deems it desirable and
necessary for authorized representatives of the City to examine confidential sales,
use, and transactions tax records of the State Board of Equalization pertaining to
sales, use, and transactions taxes collected by the Board 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 Board of Equalization
records, and establishes criminal penalties for the unlawful disclosure of
information contained in, or derived from, the sales, use, and transactions tax
records of the Board;
NOW, THEREFORE, BE IT RESOLVED that:
Section 1. That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the State Board of Equalization
(hereafter referred to as Board), is hereby appointed to represent the City of
Cupertino with authority to examine sales, use, and transactions tax records of the
Board pertaining to sales, use and transactions taxes collected for the City by the
Board pursuant to the contract between the City and the Board. The information
obtained by examination of Board records shall be used only for purposes related
to the collection of City sales, use, and transactions taxes by the Board pursuant to
that contract.
Section 2. That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the Board, is hereby appointed to
represent the City with authority to examine those sales, use, and transactions tax
records of the Board, for purposes related to the following governmental functions
of the City:
Resolution No. 17-051
Page 2
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
The information obtained by examination of Board records shall be used only for
those governmental functions of the City listed above .
Section 3. That Hinderliter, de Llamas & Associates is hereby designated to
examine the sales, use and transactions tax records of the Board pertaining to
sales, use, and transactions taxes collected for the City by the Board. The person
or entity designated by this section meets all of the following conditions:
(a) has an existing contract with the City to examine those sales, use, and
transactions tax records;
(b) is required by that contract to disclose information contained in, or
derived from, those sales, use, and transactions tax records only to the
officer or employee authorized under Sections 1 or 2 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; and
(d) is prohibited by that contract from retaining the information contained in,
or derived from, those sales, use, and transactions tax records, after that
contract has expired .
The information obtained by examination of Board records shall be used only for
purposes related to the collection of City sales, use, and transactions taxes by the
Board pursuant to the contract between the City and the Board and for purposes
relating to the governmental functions of the City listed in section 2 of this
resolution .
Resolution No. 17-051
Page 3
PASS ED AND ADOPTED at a regular meeting of the City Council of the City of
Cupertino this 6th day of June, 2017, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
Members of the City Council
Vaidhyanathan, Paul, Scharf
None
Chang, Sinks
None
APPROVED:
~.S:tu'Jf ~d ~*~ Grace Schmidt, City Clerk
City of Cupertino