HomeMy WebLinkAbout2024-08-20; City Council; Resolution 2024-201RESOLUTION NO. 2024-201
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD,
CALIFORNIA, APPROVING HINDERLITER, DE LLAMAS & ASSOCIATES AS THE
CONSULTANT AUTHORIZED TO EXAMINE SALES AND US.E TAX RECORDS OF
THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION ON THE
CITY'S BEHALF
WHEREAS, the California Department of Tax and Fee Administration (CDTFA} administers and
collects the California Sales and Use Taxes; and
WHEREAS, pursuant to Ordinance No. 1160, the City of Carlsbad entered into a contract with
the CDTFA to perform all functions incident to the administration and collection of sales and use taxes;
and
WHEREAS, pursuant to California Revenue and Taxation Code Section 7056, the City of Carlsbad,
by resolution, may designate any officer, employee or any other person to examine all of the sales and
use tax records of the CDTFA pertaining to sales and use taxes collected for the city; and
WHEREAS, the City of Carlsbad's Finance Director and Finance 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 are hereby appointed to represent the city with authority to examine sales or
transactions and use tax records of the California Department of Tax and Fee Administration pertaining
to sales and use taxes collected for the city pursuant to the contract between the city and the California
Department of Tax and Fee Administration; and
WHEREAS, the City of Carlsbad has entered into an agreement for sales tax audit, ana lysis, and
reporting services with Hinderliter, de Llamas & Associates, and therefore must designate Hinderliter,
de Llamas & Associates as the authorized consultant to examine such sales tax records maintained by
the California Department of Tax and Fee Administration on behalf of the city; and
WHEREAS, California Revenue and Taxation Code Section 7056(b}(2) further provides that
information obtained by examination of California Department of Tax and Fee Administration records
may be used only for purposes related to the collection of the local or district tax pursuant to the
contract, or for purposes related to other governmental functions of the city; and
WHEREAS, California Revenue and Taxation Code Section 7056.5 establishes criminal penalties
for the unlawful disclosure of information contained in, or derived from, the sales or transactions and
use tax records of the California Department of Tax and Fee Administration.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as
follows:
1. That the above recitations are true and correct.
2. In all respects as set forth above, the City Council of the City of Carlsbad hereby certifies
to the California Department of Tax and Fee Administration that Hinderliter, de Llamas
& Associates is the designated representative of the City of Carlsbad to examine sales
and use tax records of the California Department of Tax and Fee Administration
pertaining to sales and use taxes collected on the city's behalf; and
3. That the city has entered into an agreement with Hinderliter, de Llamas & Associates
(Consultant) which meets all of the following conditions:
a. Consultant has an existing contract with the city to examine sales and use tax
records;
b. Consultant is required by that contract to disclose information contained in, or
derived from, those sales or transactions and use tax records only to an officer or
employee of the city who is authorized by resolution to examine the information;
c. Consultant is prohibited by that contract from performing consulting services for a
retailer during the term of the contract; and
d. Consultant is prohibited by that contract from retaining the information contained
in, or derived from, those sales or transactions and use tax records after the contract
has expired.
4. That the City of Carlsbad's Finance Director and Finance 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 are appointed to represent the city with
authority to examine sales or transactions and use tax records of the California
Department of Tax and Fee Administration pertaining to sales and use taxes collected
for the city pursuant to the contract between the City of Carlsbad and the California
Department of Tax and Fee Administration; and
5. That the city shall certify to the adoption of this Resolution.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of
Carlsbad on the 20th day of August, 2024, by the following vote, to wit:
AYES :
NAYS:
ABSTAIN:
ABSENT:
BLACKBURN, BHAT-PATEL, ACOSTA, BURKHOLDER, LUNA.
NONE.
NONE.
NONE.
KEITH t ACKBURN, Mayor
SHERRY FREISINGER, City Clerk
(SEAL)
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