HomeMy Public PortalAbout2022.052 (03-15-22) RESOLUTION NO. 2022.052
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD
AUTHORIZING THE EXAMINATION OF SALES OR TRANSACTIONS
AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 1217, the City of Lynwood, CA(City) entered
into a contact with the California Department of Tax and Fee Administration (CDTFA)
(formerly handled by the State Board of Equalization) to perform all function incident to
the administration and collection of the Transactions and Use Tax Ordinances and the
local sales and use taxes; and
WHEREAS, the City deems it necessary for authorized representatives of the City
to examine confidential sales and transactions and use tax records of the Board or its
successor agency, the California Department of Tax and Fee Administration, (collectively,
or in the alternative, the "Agency") pertaining to sales and transactions and use taxes
collected for the City by the Agency; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth
certain requirements and conditions for the disclosure of Agency records and establishes
criminal penalties for the unlawful disclosure of information contained in, or derived from
sales or transaction and use tax records of the Agency; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code requires
that any person designated by the City shall have an existing contract to examine the
City's sales and transactions and use tax records.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LYNWOOD
HEREBY RESOLVES AS FOLLOWS:
Section 1. That the City Manager and Director of Finance, or other officer or
employee of the City designated in writing by the City Manager to the Agency is hereby
appointed to represent the City with authority to examine all of the sales and transactions
and use tax records of the Agency pertaining to sales and transactions and use taxes
collected for City by the Agency pursuant to the contract between City and the Agency.
The information obtained by examination of Agency records shall be used for purposes
related to the collection of City's sales and transactions and use taxes by the Agency
pursuant to the contract.
Section 2. That the City Manager or Director or Finance, or other officer or employee
of the City designated in writing by the City Manager to the Agency, is also hereby
appointed to represent the City with the authority to examine those sales and transactions
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and use tax records of the Agency for purposes related to the following governmental
functions of the City:
a) tracking and economic development
b) forecasting and budget related functions
c) detection of misallocations and deficiencies
The information obtained by examination of Agency records shall be used only for
those governmental functions of the City listed above.
Section 3. That MuniServices, LLC is hereby designated and authorized to examine
all of the sales and transactions and use tax records of the Agency pertaining to all sales
and use taxes collected for the City under the following Transactions and Use Tax
Ordinances and any future Transactions and Use Tax Ordinances that may be enacted,
extended or modified in the City of Lynwood:
City of Lynwood Sales Tax for Municipal Services, Measure PS — 1%
The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with City to examine sales and transactions and use tax
records;
b) is required by that contract to disclose information in, or derived from those sales
and transactions and use tax records only to an 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 sales and transactions and use tax records after that contract
has expired.
Be it further resolved that the information obtained by examination of Agency records shall
be used only for purposes related to the collection of the City's sales and transaction and
use taxed by the Agency pursuant to the contracts between the City and the Agency for
the purposes relating to the governmental functions of the City listed in Section 2 of this
Resolution.
Section 4. This Resolution supersedes all prior sales and transaction and use
tax resolutions of the City pursuant to subdivision (b) of Revenue and Taxation Code
Section 7056.
Section 5. This Resolution shall be effective immediately upon its adoption.
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PASSED, APPROVED and ADOPTED this 15th day of March, 2022.
imr41
Jorge ova
Mayor
ATTEST:
Maria Quinonez 0> Ernie He41 dez
City Clerk City Ma .•-r
APPROVED AS TO FORM: APPROVED AS TO CONTENT:
/\./Peiite
Noel Tapia Michael M. Blaz ski
City Attorney Interim Director of Finance &Administration
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STATE OF CALIFORNIA )
) §
COUNTY OF LOS ANGELES )
I, Maria Quinonez, the undersigned, City Clerk of the City of Lynwood, do hereby
certify that the foregoing Resolution was passed and adopted by the City Council of the
City of Lynwood at a meeting held on the 15t" day of March, 2022.
AYES: COUNCIL MEMBERS FLORES, SANTANA, SOTO, MAYOR PRO TEM
SOLACHE AND MAYOR CASANOVA
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
A AVA
�. I
Maria Quinonez, '
City Clerk
STATE OF CALIFORNIA )
) §
COUNTY OF LOS ANGELES )
I, Maria Quinonez, the undersigned, City Clerk of the City of Lynwood, and the
Clerk of the City Council of said City, do hereby certify that the above foregoing is a full,
true and correct copy of Resolution No.2022.52 on file in my office and that said
Resolution was adopted on the date and by the vote therein stated. Dated this 15th day
of March, 2022.
Maria Quinonez,
City Clerk
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