CC Resolution 12943 - Authorized Consultants to Examine Sales, Tax Records to Include Chabin ConceptsRESOLUTION NO. 12943
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
AUTHORIZING EXAMINATION OF SALES OR TRANSANCTIONS AND USE TAX
RECORDS
WHEREAS, pursuant to Ordinance No. 1177, the City of Campbell (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 use taxes; and
WHEREAS, pursuant to Ordinance No. 2111, and the City of Campbell Vital City Services,
Maintenance & Protection Transactions and Use Tax, 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 Campbell 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 CAMPBELL HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the City Manager, Finance Director, Assistant City Manager, Community
Development Director, Economic Development Specialist, Economic Development
Consultant 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) Review of sales or transaction and use tax records to ensure proper allocaton and
remittance to the City
(b) Economic Development
(c) Budget Planning
(d) Other governmental functons as required by the City
The information obtained by examination of Department records shall be used only for those
governmental functions of the City listed above.
Section 3. That Hinderliter, De Llamas & Associates (HdL Companies) is hereby designated
to examine the 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. The person or
entity designated by this section meets all of the following conditions, which are also included
in the contract between the City and HdL Companies:
a) has an existing contract with the City to examine those sales or transactions and use tax
records;
b) is required by that contract to disclose information contained in, or derived from, those
sales or transactions and use tax records only to the officer or employee authorized under
Section 1 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 or transactions and use tax records, after that contract has expired.
Section 4. That Chabin Concepts is also hereby designated to examine the 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. The person or entity designated by this
section meets all of the following conditions, which are also included in the contract between
the City and Chabin Concepts:
e) has an existing contract with the City to examine those sales or transactions and use tax
records;
f) is required by that contract to disclose information contained in, or derived from, those
sales or transactions and use tax records only to the officer or employee authorized under
Section 1 of this resolution to examine the information.
g) is prohibited by that contract from performing consulting services for a retailer during the
term of that contract;
h) is prohibited by that contract from retaining the information contained in, or derived from
those sales or transactions and use tax records, after that contract has expired.
BE IT FURTHER RESOLVED that 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 the contract between the City and the
Department and for those purposes relating to the governmental functions of the City listed in
section 2 of this resolution.
Section 5. That MuniServices, LLC is hereby designated to examine the sales or
transactions and use tax records of the Department pertaining to any petition or appeal for
the reallocation/redistribtu ion of sales or transactions and use taxes that was filed by
MuniServices, LLC on behalf of the City pursuant to the contract between the MuniServices,
LLC and the City. The person or entity designated by this section meets all of the following
conditions, which are also included in the contract between the City and the MuniServices,
LLC:
a) has an existing contract with the City to examine those sales or transactions and use tax
records,
b) is required by that contract to disclose information contained in, or derived from, those
sales or transactions and use tax records only to the officer or employee authorized under
Section 1 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 or transactions and use tax records, after that contract has expired.
Section 6. That this resolution supercedes all prior resolutions of the City Council of the City
of Campbell adopted pursuant to subdivision (b) of Revenue and Taxation Code section
7056.
Introduced, approved and adopted this 71h day of March, 2023.
(s) a'Ire-,
Anne Bybee, Mayor
ATTEST: (s)
Andrea Sanors, City Clerk
I, Andrea Sanders, City Clerk of the City of Campbell, California, DO HEREBY CERTIFY that
the foregoing resolution was duly introduced, approved and adopted by the City Council of
the City of Campbell, at a regular meeting of said Council held on the 7th day of March, 2023,
by the following roll call vote:
Ayes: Councilmembers: Lopez, Scozzola, Furtado, Landry, Bybee
Noes: Councilmembers: None
Absent: Councilmembers: None
(s)
Andrea San rs, City Clerk