HomeMy WebLinkAboutRes 2024-087RESOLUTION NO. 2024-087
A RESOLUTION OF THE CITY OF PALM DESERT AUTHORIZING
EXAMINATION OF SALES OR TRANSACTIONS AND USE TAXED
RECORDS
WHEREAS, pursuant to Ordinance Number 1424 of City of Palm Desert
(District), and Revenue and Taxation Code section 7270, the District 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 Board of the District deems it desirable and necessary for
authorized officers, employees and representatives of the District to examine
confidential sales or transactions and use tax records of the Department pertaining
to transactions and use taxes collected by the Department for the District 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 board of the district of City of Palm Desert hereby
resolves as follows:
SECTION 1. That the City Manager, Assistant City Manager and Finance
Director, or other officer or employee of the District designated in writing by the City
Manager to the California Department of Tax and Fee Administration is hereby
appointed to represent the District with authority to examine sales or transactions
and use tax records of the Department pertaining to transactions and use taxes
collected for the District by the Department pursuant to the contract between the
District and the Department.
SECTION 2. The information obtained by examination of Department
records shall be used only for purposes related to the collection of District
transactions and use taxes by the Department pursuant to that contract, and for
purposes related to the following governmental functions of the District:
(a) Budget Planning
(b) Economic Development
(c) Transportation Planning
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The information obtained by examination of Department records shall be
used only for those governmental functions of the District listed above.
SECTION 3. That Avenu Insights & Analytics, LLC (AKA Muniservices, LLC)
is hereby designated to examine the sales or transactions and use tax records of
the Department pertaining to transactions and use taxes collected for the District 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 District and
the Muniservices, LLC:
a) has an existing contract with the District to examine those sales or
transactions and use tax records;
b) is required by that contract to disclose informa tion 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.
NOW, THEREFORE, BE IT RESOLVED that the information obtained by
examination of Department records shall be used only for purposes related to the
collection of District transactions and use taxes by the Department pursuant to the
contract between the District and the Department [and fo r those purposes relating
to the governmental functions of the District listed in section 2 of this resolution .
SECTION 4. That this resolution supersedes all prior resolutions of the Board
of the District adopted pursuant to subdivision (b) of Revenue and Taxation Code
section 7056.
ADOPTED ON DECEMBER 12,2024.
JAN C. HARNIK
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
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I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2024-087 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on December 12, 2024, by
the following vote:
AYES: NESTANDE, PRADETTO, TRUBEE, AND HARNIK
NOES: NONE
ABSENT: QUINTANILLA
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
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12/13/2024