2025-063 - Authorizing Examination of Sales or Transactions and Use Tax Records RESOLUTION NO. 25-063
A Resolution of the Town Council of the Town of Los Gatos Authorizing
Examination of Sales or Transactions and Use Tax Records
WHEREAS, pursuant to Ordinance Numbers 1645, 1603, 1131, 621 the Town of Los Gatos (Town)
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 and use taxes; and
WHEREAS,pursuant to Ordinance Number 2274 Revenue and Taxation Code section 7270,the Town
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 Town Council of the Town of Los Gatos deems it desirable and necessary for
authorized officers, employees and representatives of the Town 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 TOWN COUNCIL OF THE TOWN OF LOS GATOS HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the Town Manager,Assistant Town Manager,Town Attorney,Administrative Services
Director, Finance Director,Finance and Accounting Manager,Accountant and Finance Analyst, Senior
Finance Analyst, Community Development Director, Economic Vitality Manager, or other officer or
employee of the Town designated in writing by the Town Manger 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 Town by the Department pursuant to the contract between the Town and the
Department.
Section 2.
The information obtained by examination of Department records shall be used only for purposes related
to the collection of Town sales or transactions and use taxes by the Department pursuant to that contract,
and for purposes related to the following governmental functions of the Town:
(a) Budget
(b) Planning
(c) Economic Development
(d)Transportation Planning
(e) Business License
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Resolution 2025-063 December 2,2025
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 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 Town 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 Town and the Hinderliter
de Llamas&Associates:
a) has an existing contract with the Town 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 Department records
shall be used only for purposes related to the collection of Town sales or transactions and use taxes by
the Department pursuant to the contract between the Town and the Department and for those purposes
relating to the governmental functions of the Town listed in section 2 of this resolution.
Section 5. That this resolution supercedes all prior resolutions of the Town Council of the Town of Los
Gatos adopted pursuant to subdivision(b)of Revenue and Taxation Code section 7056.
Introduced, approv d-and'adopted this 2nd day of December 2015.
ATTEST: (s) (s)
-Town Clerk Mayor
I, Wendy Wood,Town:Clerk of the Town of Los Gatos, California, DO HEREBY CERTIFY that the
foregoing resolution was duly introduced, approved and adopted by the Town Council of the Town of
Los Gatos,at a regular meeting of said Council held on the 2nd day of December 2025,by the following
roll call vote:
Ayes: Maria Ristow,Rob Rennie,Rob Moore,Mary Badame,Mayor Matthew Hudes
Noes: None
Absent: None
(s)
- Town Clerk
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Resolution 2025-063 December 2,2025