HomeMy WebLinkAbout2019-004 - Examination of Sales and Transactions and Use Tax RecordsRESOLUTION 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
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employees of the District listed above or other officers or employees of the District
subsequently designated in writing by the Executive Director of Finance and Management
Services pursuant to Section 3 below are authorized to receive confidential CDTFA
information from the District's contracted consultant designated in Section 4 below.
Section 3. The 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 those sales and transactions and use tax records of the CDTFA for purposes
related to the following governmental functions of the District:
a) revenue tracking and economic development
b) forecasting and budget related functions
c) comparative audit of local iurisdiction taxes
The information obtained by examination of CDTFA records shall be used only for those
governmental functions of the District listed above.
Section 4. MuniServices, LLC is hereby designated and authorized to examine
all of the sales and transactions and use tax records of the CDTFA pertaining to all sales
and use taxes collected for the District and all transactions and use taxes collected for
the District under the following Transactions and Use Tax Ordinance and any future
Transactions and Use Tax Ordinances that may be enacted in the District.
Transactions and Use Tax Ordinance NS -2952: Adopted by City of Santa
Ana Voters November 6, 2018, Certified by City of Santa Ana City Council
December 11, 2018, Effective December 21, 2018
The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with the District to examine those transactions and use
tax records;
b) is required by that contract to disclose information contained in, or derived from
those sales and transactions and use tax records only to the officer or
employee authorized under Section 2 or Section 3 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 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 the City of Santa Ana's sales and
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transactions and use taxes by the CDTFA pursuant to the contracts between the City and
the California Department of Tax and Fee Administration as set forth in Section 2 above
and for purposes relating to the governmental functions of the City of Santa Ana listed in
Section 3 of this resolution.
Section 6. This resolution supersedes all prior sales and transactions and use
tax resolutions 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 Clerk of the Council shall attest to and certify the vote adopting this
Resolution.
ADOPTED this 15th day of January, 2019.
APPROVED AS TO FORM:
Sonia R. Carvalho, City Attorney
By: zz �- l � z!c e
Lisa E. Storck
Assistant City Attorney
AYES: Councilmembers
NOES:
ABSTAIN
NOT PRESENT:
Councilmembers
Councilmembers
Councilmembers
Iglesias, Penaloza, Pulido, Solorio, Villegas (5)
None (0)
None (0)
Reyna, Sarmiento (2)
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CERTIFICATE OF ATTESTATION AND ORIGINALITY
I, MARIA D. HUIZAR, Clerk of the Council, do hereby attest to and certify the attached
Resolution No. 2019-004 to be the original resolution adopted by the City Council of the
City of Santa Ana on January 15, 2019.
Date:'-�
Caria D. Huizar
lerk of the Council
City of Santa Ana
Resolution No. 2019-004
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