20-961RESOLUTION NO. 20-____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MENIFEE, CALIFORNIA
AUTHORIZING THE EXAMINATION OF THE CITY’S SALES AND USE TAX AND
TRANSACTION AND USE TAX RECORDS.
WHEREAS, pursuant to Ordinance No.2008-04 and No.2016-199 of the City of Menifee
(hereinafter called City) and Section 7270 of the Revenue and Taxation Code, 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 operation of the Sales and Use Tax and the
Transaction and Use Tax Ordinance; and,
WHEREAS, on July 15, 2020, the City Council adopted Resolution 20-934 and
erroneously referenced the California State Board of Equalization, and it should have referenced
the California Department of Tax and Fee Administration; and,
WHEREAS, the City deems it desirable and necessary for authorized representatives of
the City to examine confidential sales and use tax and transactions and use tax records of the
California Department of Tax and Fee Administration pertaining to sales and use tax and
transaction and use taxes collected by the Department for the City pursuant to that contract; and,
WHEREAS, Section 7056 of the Revenues and Taxation Code sets forth certain
requirements and conditions for the disclosure of the California Department of Tax and Fee
Administration records and establishes criminal penalties for the unlawful disclosure of
information contained in or derived from, the sales and use tax and transaction and use tax
records of the Department;
NOW, THEREFORE, the City Council of the City of Menifee resolves as follows:
SECTION 1. That the City Manager, Deputy City Manager and Deputy Finance Director,
or other officer or employee of the City of Menifee (hereafter referred to as City) designated in
writing by either the City Manager or the Deputy City Manager to the California Department of
Tax and Fee Administration (hereafter referred to as Department) is hereby appointed to
represent the City with authority to examine sales and use tax and transaction and use tax records
of the Department pertaining to sales and use tax and transaction and use taxes collected for the
City by the Department pursuant to the contract between the City and the Department. The
information obtained by examination of Department records shall be used only for purposes
related to the collection of the City’s sales and use tax and transaction and use taxes by the
Department pursuant to the contract.
SECTION 2. That the City Manager, Deputy City Manager, Deputy Finance Director or
other officer or employee of the City designed in writing by the City Manager or Deputy City
Manager to the California Department of Tax and Fee Administration is hereby appointed to
represent the City with authority to examine those sales and use tax and transaction and use tax
records of the Department for purposes related to the following governmental functions of the
City:
a. Administrative
b. Budgeting & Forecasting
c. Economic Development
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d. Monetary Oversight
e. Planning
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 (HdL) Companies is hereby designated to
examine the sales and use tax and transaction and use tax records of the California Department
of Tax and Fee Administration pertaining to sales and use tax and transaction and use taxes
collected for the City by the Department. The person or entity designated by this section meets
all of the following conditions:
a. Has an existing contract with the City to examine those sales and use tax and
transaction and use tax records;
b. Is required by that contract to disclose information contained in, or derived from those
sales and use tax and transaction and use tax records only to the officer or employee
authorized under Section 1 (or Section 2) 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 and use tax and transaction 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’s sales and use tax and
transaction and use taxes by the Department pursuant to the contracts between the City and
Department.
PASSED, APPROVED AND ADOPTED this 16th day of September 2020.
____________________________
Bill Zimmerman, Mayor
Attest:
_______________________________
Sarah A. Manwaring, City Clerk
Approved as to form:
_______________________________
Jeffrey T. Melching, City Attorney
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STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF MENIFEE )
I, Sarah A. Manwaring, City Clerk of the City of Menifee, do hereby certify that the foregoing
Resolution No. 20- was duly adopted by the City Council of the City of Menifee at a
meeting thereof held on the 16th day of September 2020 by the following vote:
Ayes:
Noes:
Absent:
Abstain:
_______________________________
Sarah A. Manwaring, City Clerk
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August, Deines, Sobek, Liesemeyer, Zimmerman
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