2019-004 - Examination of Sales and Transactions and Use Tax Records

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RESOLUTION NO. 2019-004 A RESOLUTION OF THE 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, the City of Santa Ana 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 the Transactions and Use Tax Ordinances and the local sales and use taxes; and WHEREAS, City of Santa Ana deems it necessary for authorized representatives of MuniServices, LLC 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 City of Santa Ana; and WHEREAS, Section 7056 of the California 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 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 City of Santa Ana shall have an existing contract to examine City of Santa Ana's sales and transactions and use tax records. 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, Treasury and Customer Services Manager, Budget Supervisor, 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 California Department of Tax and Fee Administration (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, including for purposes of detection of misallocations and deficiencies. The officers and Resolution No. 2019-004 Page 1 of 4