Reso 2021-117 Muniservices for Examination of Sales or Transactions and Use Tax Records

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RESOLUTION THE CITY COUNCIL OF THE CITY OF SAN LEANDRO RESOLUTION NO.2021-117 RESOLUTION OF THE CITY OF SAN LEANDRO CITY COUNCIL AUTHORIZING THE CITY MANAGER TO EXECUTE AN AGREEMENT AMENDMENT AND NOVATION WITH MUNISERVICES FOR EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS WHEREAS, pursuant to San Leandro Municipal Code Title 2, Chapter 2-1 Sales and Use Tax, the City of San Leandro (City) 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, pursuant to Revenue and Taxation Code section 7270, the City 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 transactions and use taxes; and WHEREAS, the City Council of the City of City of San Leandro deems it desirable and necessary for authorized officers, employees and representatives of the City to examine confidential sales or transactions and use tax records of the Department pertaining to sales or transactions 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 or transactions and use tax records of the Department; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN LEANDRO HEREBY RESOLVES AS FOLLOWS: Section 1. That the City Manager, City Attorney, Assistant City Manager, Community Development Director, Economic Development Manager, Finance Director, Assistant Finance Director, Financial Services Manager, 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 or transactions and use tax records of the Department pertaining to sales or transactions 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 or transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the City: (a) Budget Planning and Related Functions (b) Economic Development and Related Functions (c) Grant and Other Administration