HomeMy WebLinkAboutC-8658-2 - Contract Governing Access to Confidential Taxpayer DataCONTRACT GOVERNING ACCESS TO CONFIDENTIAL TAXPAYER DATA
The City of Newport Beach ("City") has retained Hinderliter, DeLlamas & 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 California Department of Tax and Fee Administration ("CDTFA") 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 CDTFA 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:
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 CDTFA, pertaining
to the ascertainment of the sales and use taxes collected or to be collected by the
CDTFA.
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
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, HdL have executed this Contract as of this day of 2021.
APPROVED AS TO FORM:
CITY ATTORI�NEY'S OFFICE
Date: I l l y/-2 jT z
-Iu� C, � I-,
Aarbn C. Harp
City Attorney
Dat
ATTEST-
Date:
ST: , h 2u,
�1 4fnIA,
Leilani 1. Brown r
City Clerk
CITY OF NEWPORT BEACH,
A California municipal corporation
Date: `- 215• Z, 1
By:
B
r
CONSULTANT: HINDERLITER, DE
LLAMAS & ASSOCIATES, a California
corporation
Date:
in
Signed in Counterpart
Robert Andrew Nickerson
Chief Executive Officer/Secretary
[END OF SIGNATURES]
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
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, HdL have executed this Contract as of this day of 2021.
APPROVED AS TO FORM:
CITY ATTO NEY'S OFFICE
Date:
By:
Aarbn C. Harp
City Attorney
ATTEST:
Date:
Leilani I. Brown
City Clerk
CITY OF NEWPORT BEACH,
A California municipal corporation
Date:
By:
Brad Avery
Mayor
CONSULTANT: HINDERLITER, DE
LLAMAS & ASSOCIATES, a California
corporation
Date: 1- A ^'1N
By.
Robert Andrew Nickerson
Chief Executive Officer/Secretary
[END OF SIGNATURES]