HomeMy WebLinkAboutRES-24-7462 (SALES AND USE TAX RECORDS) Page 1 of 3 RES-24-7462
CITY OF HERMOSA BEACH
RESOLUTION NO. RES-24-7462
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HERMOSA BEACH,
CALIFORNIA, AUTHORIZING EXAMINATION OF SALES AND USE TAX
RECORDS AND DETERMINING THE RESOLUTION IS NOT A PROJECT
UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (“CEQA”)
WHEREAS, pursuant to Ordinance Number N.S. 479, the City of Hermosa
Beach entered into a contract with the California Department of Tax and Fee
Administration (“Department”) to perform all functions incident to the
administration and collection of sales and use taxes; and
WHEREAS, the City Council of the City of Hermosa Beach deems it desirable
and necessary for authorized officers, employees and representatives of the City
to examine confidential sales and use tax records of the Department pertaining
to sales and use taxes collected by the Department for the City pursuant to that
contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets
forth certain requirements and conditions for the disclosure of Department
records, and Section 7056.5 of the California Revenue and Taxation Code
establishes criminal penalties for the unlawful disclosure of information contained
in, or derived from, the sales and use tax records of the Department.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HERMOSA BEACH
HEREBY RESOLVES AS FOLLOWS:
SECTION 1. That the City Manager and Administrative Services Director, or
other officer or employee of the City designated in writing by the City Manager
to the California Department of Tax and Fee Administration is hereby appointed
to represent the City with authority to examine sales and use tax records of the
Department pertaining to sales and use taxes collected for the City by the
Department pursuant to the contract between the City and the Department.
SECTION 2. The information obtained by examination of Department
records shall be used only for purposes related to the collection of City sales and
use taxes by the Department pursuant to that contract.
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Page 2 of 3 RES-24-7462
SECTION 3. That Hinderliter de Llamas & Associates is hereby designated to
examine the sales and use tax records of the Department pertaining to sales and
use taxes collected for the City by the Department. The person or entity
designated by this section meets all of the following conditions, which are also
included in the contract between the City and the Hinderliter de Llamas &
Associates:
a) has an existing contract with the City to examine those sales and use tax
records;
b) is required by that contract to disclose information contained in, or derived
from, those sales and use tax records only to the officer or employee
authorized under Section 1 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; and
d) is prohibited by that contract from retaining the information contained in, or
derived from those sales and use tax records, after that contract has expired.
SECTION 4. The information obtained by examination of Department
records shall be used only for purposes related to the collection of City sales and
use taxes by the Department pursuant to the contract between the City and the
Department.
SECTION 5. This Resolution is not a project under the California
Environmental Quality Act pursuant to CEQA Guidelines section 15378 (b)(5) as
the Resolution is an organization or administrative activity of the City that will not
result in direct or indirect physical changes in the environment.
SECTION 6. This resolution takes effect immediately and that the City Clerk
shall certify to the passage and adoption of this resolution; shall cause the same
to be entered among the original resolutions of said City; and shall make a minute
of the passage and adoption thereof in the records of the proceedings of the
City Council of said City in the minutes of the meeting at which time same is
passed and adopted.
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SECTION 7. That this resolution supersedes all prior resolutions of the City
Council of the City of Hermosa Beach adopted pursuant to subdivision (b) of
Revenue and Taxation Code section 7056.
PASSED, APPROVED, and ADOPTED on this 12th day of November, 2024.
Mayor Dean Francois
PRESIDENT of the City Council and MAYOR of the City of Hermosa Beach, CA
ATTEST: APPROVED AS TO FORM:
________________________________ ________________________________
Myra Maravilla, Patrick Donegan,
City Clerk City Attorney
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State of California )
County of Los Angeles )ss
) City of Hermosa Beach
November 21, 2024
Certification of Council Action
RESOLUTION NO. RES-24-7462
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HERMOSA BEACH,
CALIFORNIA, AUTHORIZING EXAMINATION OF SALES AND USE TAX
RECORDS AND DETERMINING THE RESOLUTION IS NOT A PROJECT
UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (“CEQA”)
I, Myra Maravilla, City Clerk of the City of Hermosa Beach do hereby certify
that the above and foregoing Resolution No. RES-24-7462 was duly approved and
adopted by the City Council of said City at its regular meeting thereof held on
the 12th day of November 2024 and passed by the following vote:
AYES: MAYOR FRANCOIS, MAYOR PRO TEM SAEMANN, AND
COUNCILMEMBERS DETOY, JACKSON, and MASSEY
NOES: NONE
ABSTAIN: NONE
ABSENT: NONE
_____________________________
Myra Maravilla,
City Clerk
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