HomeMy WebLinkAbout2012-108 - Access to Tax Records and Documents Pursuant to California Revenue & Taxation Code Secton 7056(b)RESOLUTION NO. 2012-108
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 the firm of Hinderliter, de Llamas & Associates
("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; and
WHEREAS, HdL 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 HdL.
NOW, THEREFORE, the City Council of the City of Newport Beach resolves 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 HdL on the sales and use tax
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 sales and use tax analysis.
2. To identify each person to whom access to records is to be provided pursuant to
RTC Section 7056(b), the Finance Director shall maintain a list of all staff
members of HdL 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 HdL to examine the aforementioned
sales and use tax records to effectively advise the City;
B. The City's contract with HdL requires that HdL shall disclose confidential
taxpayer information contained in, or derived from, the aforementioned
sales or transaction and use tax records only to officers or employees of
the City who are authorized by resolution to examine the information.
C. Under the City's contract with HdL, all staff members of HdL are prohibited
from providing consulting services to any retailer during the term of the
City's contract with HdL.
D. Under the City's contract with HdL, HdL 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 HdL shall be used solely for the
purpose of providing sales and use tax analysis, identifying errors and omissions
which may have resulted in deficient payments to the City, detecting
misallocations and preparing documentation to the SBOE, 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 27th day of November, 2012.
ATTEST:
(11 1� 4 1,� hVA, ---
Leilani I. Brown
City Clerk
Nancy Gardner
Mayor —
STATE DPCALIFORNIA }
COUNTY 0FORANGE ! ��
CITY OF NEWPORT BEACH
1, Leilani 1. Brown, City Clerk of the City of Newport Beach, California, do hereby certify that the
whole number ofmembers cfthe City Council |oseven; that the foregoing resolution, being Resolution
No. 2012-108 was duly and regularly introduced before and adopted by the City Council of said City at a
regular meeting nfsaid Council, duly and regularly held onthe 27w day ofNovember, 2O12'and that the
same was so passed and adopted by the following vote, to wit:
Ayes: Hill, Curry, Soich.Henn, Daigle, Mayor Gardner
Absent: Roa8nskv
|NWITNESS WHEREOF, | have hereunto subscribed rnyname and affixed the official sea] of
said City this 2eday ofNovember, 2O12.
0�&j6m'--
City Clerk
Newport Beach, California