Attachment 2RESOLUTION NO. ______
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS,
AUTHORIZING CERTAIN TOWN REPRESENTATIVES AND A TOWN CONTRACTOR
ACCESS TO SALES, TRANSACTIONS AND USE TAX RECORDS
PURSUANT TO REVENUE AND TAXATION CODE SECTION 7056.
WHEREAS, pursuant to Los Gatos Town Code Section 2.60.040, the Town of Los Gatos
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 District (local) sales
and use taxes; and
WHEREAS, the Town Council of the Town of Los Gatos deems it desirable and necessary
for authorized representatives of the Town to examine confidential sales, transactions and use
tax records of the CDTFA pertaining to sales, transactions and use taxes collected by the CDTFA
for the Town pursuant to that contract; and
WHEREAS, California Revenue and Taxation Code Section 7056 sets forth requirements
and conditions for the disclosure of CDTFA records, and establishes criminal penalties for the
unlawful disclosure of information contained in, or derived from, the sales, transactions and
use tax records of the CDTFA; and
NOW, THEREFORE BE IT RESOLVED by the Town Council of the Town of Los Gatos:
SECTION 1. The following City Representatives are hereby authorized to receive and review
sales, transactions and use tax records, for the Town of Los Gatos from the California
Department of Tax and Fee Administration:
1. Town Manager
2. Assistant Town Manager
3. City Attorney
4. Finance Director
5. Finance and Budget Manager
6. Budget Analyst
7. Accountant Analyst
8. Community Development Director
9. Economic Vitality Manager
10. Other officer or employee of the Town of Los Gatos designated in writing by the
Finance Director to the CDTFA
SECTION 2. The following independent contractor for the Town of Los Gatos is hereby also
authorized to receive and examine sales, transactions and use tax records for the Town of Los
Gatos:
1. Avenue Insights/MuniServices
SECTION 3. The Town of Los Gatos hereby certifies that Avenue Insights/MuniServices:
1. Has an existing contract with the Town of Los Gatos to receive sales, transactions
and use tax records; and
2. Is required by that contract to disclose information contained in, or derived
from, those sales, transactions and use· tax records only to an officer of
employee of the Town who is authorized by this resolution to examine the
information; and
3. Is prohibited by that contract from performing consulting services for a retailer
during the term of that contract; and
4. Is prohibited by that contract from retaining the information contained in,
derived from those sales, transactions and use tax records, after that contract
has expired.
SECTION 4. Information obtained by examination of CDTFA records shall be used only for
purposes related to the collection of local sales, transactions and use taxes by the CDTFA
pursuant to the contract, and for Municipal Revenue Forecasting.
SECTION 5. This resolution supersedes all previous authorizations.
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of Los Gatos,
California held on the 15th day of January 2019, by the following vote:
COUNCIL MEMBERS:
AYES:
NAYS:
ABSENT:
ABSTAIN:
SIGNED:
MAYOR OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE: __________________
ATTEST:
CLERK OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE: __________________
S:\COUNCIL REPORTS\2019\01-15-19\Sales Tax Resos\Attachment 2 - Draft Resolution for Certain City Representatives and Sales Tax
Consultant.docx