HomeMy Public PortalAbout20-187 - Authorizing Examination of Transactions (Sales) and Use Tax RecordsRESOLUTION NO. 20-187
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARSON,
CALIFORNIA, AUTHORIZING EXAMINATION OF TRANSACTIONS
(SALES) AND USE TAX RECORDS.
WHEREAS, pursuant to City of Carson Municipal Code 20-2009 and California Revenue and
Taxation Code Section 7270, the City of Carson (the "City"), California 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 City deems it desirable and necessary for authorized representatives of the City
to examine confidential transactions and use tax records of the CDTFA pertaining to transactions and
use taxes collected by the CDTFA for the City pursuant to that contract; and
WHEREAS, California Revenue and Taxation Code Section 7056 sets forth certain requirements
and conditions to the disclosure of CDTFA 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, the City Council of the City of Carson, California, DOES HEREBY RESOLVE as
follows:
Section 1. That the City Manager or other officer or employee of the City designated in writing
by the City Manager to the CDTFA is hereby appointed to represent the City 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 City and the CDTFA. The information
obtained by examination of CDTFA records shall be used only for purposes related to the collection of
the City's transactions and use taxes by the CDTFA pursuant to the contract.
Section 2. That the City Manager or other officer or employee of the City designated in writing
by the City Manager to the CDTFA is hereby appointed to represent the City with authority to examine
those transactions and use tax records of the Department for purposes related to the following
governmental functions of the City:
a) City Administration;
b) Revenue Management and Budgeting;
c) Community and Economic Development;
d) Business License Tax Administration.
The information obtained by examination of CDTFA records shall be used only for those governmental
functions of the City listed above.
Section 3. The City is undergoing review of RFPs related to the selection of consultant to
perform Sales tax Audit 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 City
RESOLUTION NO. 20-187
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by the Department. Once a consultant is selected, the City will modify the resolution to reflect the
consultant name early 2021.
BE IT FURTHER RESOLVED that the information obtained by examination of CDTFA records shall be used
only for purposes related to the collection of City's transactions and use taxes by the CDTFA pursuant to
the contracts between the City and CDTFA.
PASSED, APPROVED, AND ADOPTED this 15`h day of December, 2020.
APPROVED AS TO FORM: CITY OF CARSON:
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Sunny K. Soltani, City Attorney Alb rt Robles, Mayor
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ATTEST:
Donesia Gause-Aldana, MMC, City Clerk
RESOLUTION NO. 20-187
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STATE OF CALIFORNIA }
COUNTY OF LOS ANGELES } ss.
CITY OF CARSON ]
I, Donesia Gause, City Clerk of the City of Carson, California, hereby attest to and certify that the foregoing
resolution, being Resolution No. 20-187, adopted by the City of Carson City Council at its meeting held on
December 15'h, 2020, by the following vote:
AYES: COUNCIL MEMBERS: Robles, Dear, Davis -Holmes, Hilton, Hicks
NOES: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None ,
Donesia Gause-Aldana, MMC, City Clerk
RE50LUTION NO. 20-187
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