HomeMy WebLinkAboutC-5274(A) - Contract Governing Access to Confidential Taxpayer DataCONTRACT GOVERNING ACCESS TO CONFIDENTIAL TAXPAYER DATA
The City of Newport Beach ("City") has retained Hinderliter, de Llamas & Associates
1� ("HdL") to provide sales and use tax analysis, identify errors and omissions which may
have resulted in deficient payments to the City, detect misallocations and prepare
documentation to the State Board of Equalization ("SBOE") to recover revenue.
In order to provide such services, it is necessary for HdL staff to have access to
confidential sales and use tax records of the SBOE pertaining to its administration and
collection of sales and use taxes.
Section 7056(b) of the California Revenue & Taxation Code ("RTC") provides that
access to such confidential data by any person other than an employee or officer of a
city is conditioned upon there being an existing Resolution by the City designating the
person to examine the records, data and other information and certifying that the
individual meets the conditions specified in RTC Section 7056(b)(1), including the
requirement of RTC Section 7056(b)(1)(A), that there be an existing contract with the
City to examine the sales and use tax records that meets all requirements of RTC
Section 7056(b)(1), subdivisions (A) through (D).
The City and HdL wish to enter into a Contract complying with the legal requirements
described in RTC Section 7056.
Therefore, HdL and the City do hereby further agree as follows:
1. In connection with the sales and use tax analysis and other functions described
above, HdL (acting through its partners, associates and employees, whose
identities shall be set out in a list maintained by the Finance Department) is
hereby authorized to examine all confidential records and data of the SBOE,
pertaining to the ascertainment of the sales and use taxes collected or to be
collected by the SBOE.
2. HdL, and its partners, associates and employees, will disclose any information
contained in, or derived from, those sales and use tax records only to officers or
employees of the City who are authorized by resolution to examine the
information.
3. HdL will ensure that each of its partners, associates and employees who will
have access to confidential sales and use tax records has done each of the
following prior to, and as a condition of, access to such records:
a. Read this Contract;
b. Signed the list of HdL personnel who will be provided with access to
confidential sales and use tax records and information pursuant to this
Contract;
C. Acknowledged through such signature on the Finance Director's list that
he or she is bound by this Contract and by the legal requirements of RTC
Section 7056 with respect to the confidentiality of sales and use tax
records; and
d. Agreed through such signature not to provide consulting services to any
retailer during the term of this Contract.
4. HdL will return or (at the City's request) ensure the destruction of all sales and
use tax documents disclosed pursuant to this Contract, as well as all other
documents containing information derived from those sales and use tax
documents, prior to the termination of this Contract.
5. This Contract shall terminate ninety (90) days after the termination of the HdL's
services to the City. HdL and its personnel who have been provided with
confidential sales and use tax records and information pursuant to this Contract
shall not retain in their files or in any other document the confidential state sales
and use tax information to which they have received access after this Contract.
In witness whereof, Hinderliter, de Llamas & Associates have executed this Contract as
of this ►2't*day ofDg . 2012.
APPROVED AS TO FORM:
CITY ATTORNEY'S OFFICE
Date: 1 Z ra 7—
By: By:
Aaron arp
City Attorney
ATTEST:
la-10,Date: 1-�-
1
By:
Leilani I. Brown
City Clerk
CITY OF NEWPORT BEACH,
A California municipal corporation
Date: 1701-1
By:
Dave
City Manager
CONSULTANT: Hinderliter, de Llamas &
Associates, a California corporation
Date:
By:
An rew Nickerson
President
Date: i z //3
By:
Chief Financial Officer