HomeMy WebLinkAbout11 - Economic Data for Neighborhood Revitalization Efforts�EWPOR> CITY OF
°� mz NEWPORT BEACH
C9C /Fp0.N`P City Council Staff Report
Agenda Item No. 11
January 24, 2012
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Community Development Department
Kimberly Brandt, AICP, Director
949 - 644 -3226, kbrandt @newportbeachca.gov
PREPARED BY: Brenda Wisneesskii,, AICP, Deputy Director CDD
APPROVED:
TITLE: Authority to Provide Economic Data for Neighborhood Revitalization
Efforts
ABSTRACT:
A component of the City's neighborhood revitalization effort includes a market analysis
for the areas of Balboa Village, Lido Village and Mariner's Mile. Existing sales
productivity is an important factor to consider for an accurate and comprehensive
analysis.
RECOMMENDATION:
Staff recommends the City Council:
1) Adopt Resolution No. 6 authorizing the City Manager to enter into the contract
attached as Exhibit "A "; and
2) Adopt Resolution No. 7 authorizing Keyser Marston Associates ( "KMA ")
access to confidential taxpayer records.
DISCUSSION:
KMA is currently under contract with the City to provide a market analysis for the areas
of Balboa Village, Lido Village, and Mariner's Mile. To accurately perform this analysis,
it is necessary for KMA to access available sales tax data available which is considered
confidential information by the Revenue and Taxation Code. Section 7056 authorizes
the State Board of Equalization to provide access to confidential records under specific
conditions, provided the City Council has entered into a contract meeting the
requirements of Revenue and Taxation Code Section 7056(b) and adopts a resolution
authorizing a person designated by the resolution to access such records. The current
contract amount is $118,678. No additional expenses are required to utilize the sales
tax data in KMA's analysis.
1
Authority to Provide Economic Data for Neighborhood Revitalization Efforts
January 24, 2012
Page 2
Attachment A includes a draft resolution authorizing the City Manager to enter into an
additional contract (provided as Exhibit A) with KMA, per the requirements of Section
7056(b). In addition, Attachment B authorizes KMA to access the tax data.
ENVIRONMENTAL REVIEW:
Staff recommends the City Council find this action is not subject to the California
Environmental Quality Act ( "CEQA ") pursuant to Section 15060(c)(3) (the activity is not
a project as defined in Section 15378) of the CEQA Guidelines, California Code of
Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical
change to the environment, directly or indirectly.
NOTICING:
The agenda item has been noticed according to the Brown Act (72 hours in advance of
the meeting at which the City Council considers the item).
by=
Kim Brandt, AICP
Community Developm nt Director
Attachments: A. Resolution — Authorize City to Enter into a Contract with KMA
B. Resolution — Authorize KMA Access to Tax Records and
Documents
2
City Council
Attachment A
Resolution — Authorize City to Enter
into a Contract with KMA
3
11
RESOLUTION NO. 2012-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT
BEACH AUTHORIZING THE CITY TO ENTER INTO A CONTRACT
WITH KEYSER MARSTON ASSOCIATES TO CONDUCT A MARKET
ANALYSIS FOR BALBOA VILLAGE, LIDO VILLAGE AND MARINER'S
MILE
WHEREAS, the City has retained Keyser Marston Associates ( "KMA ") to provide a
market analysis for Balboa Village, Lido Village, and Mariner's Mile; and
WHEREAS, KMA requires access to the City's sales tax data in order to provide such
analysis; and
WHEREAS, Section 7056(b) of the Revenue and Taxation Code ( "RTC ") provides that
access to certain tax records and documents may be had provided that the City's
legislative body pass a resolution requesting and authorizing such access; and
WHEREAS, RTC Section 7056(b)(1) further provides that the City shall, in connection
with such a resolution, certify that it has an existing contract, binding on the persons to
whom access to the tax records is to be provided, that contains certain undertakings
described in Section 7056(b)(1)(A) through 7056(b)(1)(D); and
WHEREAS, the City wishes to enter into a contract meeting the lawful requirements of
RTC Section 7056(b) so that it can then entertain and adopt a resolution meeting the
requirements of RTC Section 7056(b) to facilitate access to tax records and documents
for the purposes of providing the market analysis.
NOW, THEREFORE, the City Council of the City of Newport Beach resolves as follows:
Section 1: That the City Manager for the City of Newport Beach is hereby authorized
to enter into the Contract attached to this Resolution as Exhibit "A ".
Section 2: This Resolution shall take effect immediately upon its adoption by the City
Council and the City Clerk shall certify the vote adopting the resolution.
Adopted this 24th of January, 2012.
Mayor
ATTEST:
City Clerk
9
NO
EXHIBIT "A"
CONTRACT GOVERNING ACCESS TO CONFIDENTIAL
TAXPAYER DATA
Pursuant to Council authorization, the City of Newport Beach ( "City ") has retained
Keyser Marston Associates ( "KMA ") to provide a market analysis for Balboa Village,
Lido Village and Mariner's Mile.
In order to provide a comprehensive analysis, it is necessary for KMA, acting through its
staff, to have access to all confidential information and data gathered by the City's sales
tax consultant, on the City's behalf, as well as all information in the possession, custody
or control of the SBOE or others pertaining to the ascertainment of the 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 KMA wish to enter into a Contract complying with the legal requirements
described in RTC Section 7056.
Therefore, KMA and the City do hereby further agree as follows:
1. In connection with the market analysis for Balboa Village, Lido Village and
Mariner's Mile, KMA (acting through certain of its partners, associates, and
employees whose identities shall be set out in a list maintained by the
Community Development Department) is hereby authorized to examine all
confidential records and data of the State Board of Equalization, including but not
limited to records and data available through City's tax consultant, pertaining to
the ascertainment of the sales taxes and use taxes collected or to be collected by
the State Board of Equalization that related to the market analysis.
1
AI
2. KMA and its partners, associates and employees will disclose any information
contained in, or derived from, those sales and use tax records only to officers,
employees, or other duly authorized representatives of the City.
3. KMA 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 KMA 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 Community Development
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 California state sales and
use tax consulting services to any retailer during the term of this Contract.
4. KMA 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 KMA's
services to the City. KMA 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
7
0
In witness whereof, Keyser Marston Associates and the City have executed this
Agreement as of this day of 2012.
APPROVED AS TO FORM
OFFICE OF THE CITY ATTORNEY
Aaron C. Harp,
City Attorney
in
Leilani Brown
City Clerk
KEYSER MARSTON ASSOCIATES
19101000 31
1111 ii►FTiiLli
[END SIGNATURES]
91
I
10
City Council
Attachment B
Resolution — Authorize KMA Access
to Tax Records and Documents
11
12
RESOLUTION NO. 2012-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT
BEACH FOR ACCESS TO TAX RECORDS AND DOCUMENTS
PURSUANT TO CALIFORNIA REVENUE & TAXATION CODE
SECTION 7056(b)
WHEREAS, the City has retained Keyser Marston Associates ( "KMA ") to provide a
market analysis for Balboa Village, Lido Village, and Mariner's Mile; and
WHEREAS, KMA requires access to the City's sales tax data in order to provide such
analysis; and
WHEREAS, Section 7056(b) of the Revenue and Taxation Code ( "RTC ") provides, in
pertinent part, that: "When requested by resolution of the legislative body of any... city...
the board [SBOE] shall permit any duly authorized ... person designated by that
resolution, to examine all of the sales or transactions and use tax records of the board
pertaining to the ascertainment of those sales or transactions and use taxes to be
collected for the ... city... "; and
WHEREAS, City wishes to provide access to all such tax records otherwise confidential
under RTC Section 7056 to certain staff at KMA;
NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:
1. Pursuant to RTC Section 7056(b), the City hereby provides, and requests the
SBOE to provide access to the staff working with KMA on the market analysis to
examine and use 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 that are the subject of the market analysis.
2. To identify each person to whom access to records is to be provided pursuant to
RTC Section 7056(b), the Community Development Department shall maintain a
list of all staff members of KMA who will be given such access pursuant to this
Resolution;
3. Pursuant to RTC Section 7056(b)(1), the City hereby certifies that:
A. The City has an existing contract with KMA to examine the
aforementioned sales and use tax records to effectively advise the City;
B. The City's contract with KMA requires that KMA shall disclose confidential
taxpayer information contained in, or derived from, the aforementioned
sales or transaction and use tax records only to officers, employees or
other duly authorized representatives of the City.
1
i3
C. Under the City's contract with KMA, all staff members of KMA are
prohibited from providing California state sales and use tax consulting
services to any retailer during the term of the City's contract with KMA.
D. Under the City's contract with KMA, KMA is prohibited from retaining the
confidential taxpayer information contained in or derived from the
aforementioned sales and use tax records after that contract has
terminated.
4. The records and information to be provided to KMA shall be used solely for the
purpose of providing a market analysis for Balboa Village, Lido Village, and
Mariner's Mile, and for no other purpose, and shall be returned to the City after
the contract has terminated.
NOW, THEREFORE, the City Council of the City of Newport Beach resolves as follows:
Section 1: This Resolution shall take effect immediately upon its adoption by the City
Council and the City Clerk shall certify the vote adopting the resolution.
Adopted this 24th of January, 2012.
ATTEST:
City Clerk
0j
Mayor
pail