Item 58 - Sales Tax & Use Tax and Transaction & Use Tax Revenue Record Examination, Auditing, Recovery and Consulting Services

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EXHIBIT 1 RESOLUTION NO. 2022-XX 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 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: