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transactions and use tax records of the CDTFA pertaining to sales and use taxes, and <br />transactions and use taxes collected for the City by the CDTFA pursuant to the contract <br />between the City and the CDTFA. <br />Section 3. The Designated Employee is hereby appointed to represent the City <br />with the authority to examine those sales and use tax records and transaction and use <br />tax records for purposes related to the collection of City sales and use taxes, and <br />transactions and use taxes by the CDTFA pursuant to that contract, and for purposes <br />related to the following governmental functions of the City: <br />a) Detection of misallocations and deficiencies; <br />b) Revenue tracking and economic development; <br />c) Forecasting and budget -related functions; and <br />d) Comparative audit of local jurisdiction taxes. <br />The information obtained by examination of CDTFA records shall be used only for <br />those governmental functions of the City listed above. <br />Section 4. Hinderliter, de Llamas and Associates ("HdU) is hereby designated <br />to examine all of the sales and use tax records, and, transactions and use tax records of <br />the CDTFA pertaining to sales and use taxes and transactions and use taxes collected <br />for the City by the CDTFA with records beginning April 1, 2024.The person or entity <br />designated by this section meets all of the following conditions, which are also included <br />in the contract between the City and HdL: <br />a) Has an existing contract with the City to examine those sales and use tax <br />records and transactions and use tax records; <br />b) Is required by that contract to disclose information contained in, or derived from, <br />those sales and use tax records, and transactions and use tax records only to the <br />Designated Employees authorized under Section 1 of this Resolution to examine <br />the information. <br />c) Is prohibited by that contract from performing consulting services for a retailer <br />during the term of that contract; <br />d) Is prohibited by that contract from retaining the information contained in, or <br />derived from those sales and use tax records and transactions and use tax <br />records, after that contract has expired. <br />Section 5. The information obtained by examination of CDTFA records shall be <br />used only for purposes related to the collection of City's sales and use taxes or <br />transactions and use taxes by the CDTFA pursuant to the contract between the City and <br />the CDTFA and for those purposes relating to the governmental functions of the City listed <br />in section 2 of this resolution. <br />Resolution 2024-037 <br />Page 2 of 4 <br />