Attachment 1 - Draft Resolution authorizing examination of Sales or Transactions and Use Tax Records1 of 3
Resolution 2021 - August 3, 2021
RESOLUTION 2021 - RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS AUTHORZING
EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS
WHEREAS, pursuant to Resolution 2019-001 and 2019-002 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 or
transactions and use taxes; and
WHEREAS, pursuant to 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 Town 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, BE IT RESOLVED, the Town
Section 1. That the Town Manager, Assistant Town Manager, Town Attorney, Finance Director,
Finance and Budget Manager, Budget Analyst, Accountant Analyst, Community Development
Director, Economic Vitality Manager, and other officer or employee of the Town designated in
writing by the Town Manager to the California Department of Tax and Fee Administration is
hereby appointed to represent the Town 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:
ATTACHMENT 1
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Resolution 2021 - August 3, 2021
(a) Budget
(b) Planning
(c) Economic Development
(d) Transportation Planning
(e) Business License
The information obtained by examination of Department records shall be used only for those
governmental functions of the Town listed above.
Section 3. That MuniServices, LLC. 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 MuniServices, LLC:
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 4. 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,
specifically Resolution 2019-002 is hereby rescinded.
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Resolution 2021 - August 3, 2021
NOW, THEREFORE, BE IT RESOLVED:
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of Los
Gatos, California, held on the 3rd day of August, 2021, by the following vote:
COUNCIL MEMBERS:
AYES:
NAYS:
ABSENT:
ABSTAIN:
SIGNED:
MAYOR OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE: __________________
ATTEST:
TOWN CLERK OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE: __________________