HomeMy WebLinkAboutCC Reso No 2020-095 Measure Z Examination-1-
RESOLUTION NO. 2020-95
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, AUTHORIZING THE EXAMINATION OF TRANSACTIONS
(SALES) AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 2020-1439 of the City of Lake Elsinore hereinafter
called District and Section 7270 of the Revenue and Taxation Code, the District entered into a
contract with the California Department of Tax and Fee Administration (CDTFA) to perform all
functions incident to the administration and operation of the Transactions and Use Tax Ordinance;
and
WHEREAS, the District deems it desirable and necessary for authorized representatives
of the District to examine confidential transactions and use tax records of the California
Department of Tax and Fee Administration pertaining to transactions and use taxes collected by
the CDTFA for the District pursuant to that contract; and
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of California Department of Tax and Fee
Administration records and establishes criminal penalties for the unlawful disclosure of
information contained in or derived from, the transactions and use tax records of the CDTFA.
NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the City Manager and Assistant City Manager or other officer or
employee of the District designated in writing by the City Manager to the California Dept of Tax
and Fee Administration (hereafter referred to as the CDTFA) is hereby appointed to represent the
District with authority to examine transactions and use tax records of the CDTFA pertaining to
transactions and use taxes collected for the District by the CDTFA pursuant to the contract
between the District and the CDTFA. The information obtained by examination of CDTFA records
shall be used only for purposes related to the collection of the District’s transactions and use taxes
by the CDTFA pursuant to the contract.
Section 2. That the City Manager and Assistant City Manager or other officer or employee
of the District designated in writing by the City Manager to the CDTFA is hereby appointed to
represent the District with authority to examine those transactions and use tax records of the
CDTFA for purposes related to the following governmental functions of the District:
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
(e) City transactions and use tax administration.
The information obtained by examination of CDTFA records shall be used only for those
governmental functions of the District listed above.
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Section 3. That Hinderliter, De Llamas and Associates, a California Corporation, is
hereby designated to examine the transactions and use tax records of the California Department
of Tax and Fee Administration pertaining to transactions and use taxes collected for the District
by the Department. The person or entity designated by this section meets all of the following
conditions:
a) has an existing contract with the District to examine those transactions and use tax
records;
b) is required by that contract to disclose information contained in, or derived from those
transactions and use tax records only to the officer or employee authorized under Section
1 (or Section 2) 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;
d) is prohibited by that contract from retaining the information contained in or derived from
those transactions and use tax records after that contract has expired.
The information obtained by examination of CDTFA records shall be used only for purposes
related to the collection of District’s transactions and use taxes by the CDTFA pursuant to the
contracts between the District and CDTFA and for purposes relating to the governmental functions
of the District in Section 2 of this Resolution.
Section 4. That this Resolution supersedes Resolution No. 2015-006 and all prior
transactions and use tax resolutions of the City of Lake Elsinore adopted pursuant to
subdivision (b) of Revenue and Taxation Section 7056.
Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore,
California, this 8th day of December 2020.
Brian Tisdale
Mayor
Attest:
Candice Alvarez, MMC
City Clerk
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STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LAKE ELSINORE )
I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, do hereby certify that
Resolution No. 2020-95 was adopted by the City Council of the City of Lake Elsinore, California,
at the Regular meeting of December 8, 2020 and that the same was adopted by the following
vote:
AYES: Council Members Manos, Johnson, and Sheridan; Mayor Pro Tem Magee; and
Mayor Tisdale
NOES: None
ABSENT: None
ABSTAIN: None
Candice Alvarez, MMC
City Clerk
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