HomeMy WebLinkAboutResolution 2024-067
City of Atascadero
Resolution No. 2024-067
Page 1 of 2
RESOLUTION 2024-067
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ATASCADERO AUTHORIZING EXAMINATION OF SALES OR
TRANSACTIONS AND USE TAXES RECORDS
WHEREAS, pursuant to Ordinance No. 672 (formally Ordinance No. 581) of the City of
Atascadero (City), Revenue and Taxation Code section 7270, the City entered into a contract with the
California Department of Tax and Fee Administration (CDTFA) to perform all functions incident to the
administration and collection of transactions and use taxes; and
WHEREAS, the City Council of the City of Atascadero 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 CDTFA pertaining to transactions and use taxes collected by the
CDTFA 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 CDTFA 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 CDTFA;
NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Atascadero:
SECTION 1. That the City Manager and the Administrative Services Director, 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 CDTFA pertaining to transactions and use taxes collected for the
City by the CDTFA pursuant to the contract between the City and the CDTFA.
SECTION 2. The information obtained by examination of CDTFA records shall be used only
for purposes related to the collection of City transactions and use taxes by the CDTFA pursuant to that
contract, and 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
(e) Financial Management
The information obtained by examination of CDTFA records shall be used only for those
governmental functions of the City listed above.
SECTION 3. That Hinderliter, de Llamas & Associates DBA HdL Companies is hereby
designated to examine the sales or transactions and use tax records of the CDTFA pertaining to
transactions and use taxes collected for the City by the CDTFA. The person or entity designated by this
City of Atascadero
Resolution No. 2024-067
Page 2 of 2
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.
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 transactions and use taxes by the
CDTFA pursuant to the contract between the City and the CDTFA and for those purposes relating to the
governmental functions of the City listed in Section 2 of this resolution.
INTRODUCED, APPROVED AND ADOPTED at a regular meeting of the City Council on
the 10th day of December, 2024.
On motion by Council Member Bourbeau and seconded by Mayor Pro Tem Funk the foregoing
Resolution is hereby adopted in its entirety on the following roll call vote:
AYES: Council Member Bourbeau, Dariz, Newsom, Mayor Pro Tem Funk, Mayor Moreno
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
CITY OF ATASCADERO
Heather Moreno, Mayor
ATTEST:
Lara K. Christensen, City Clerk