Attachment 2 - 2019-002 - Authorizing Certain Town Representatives & A Town Contractor Access to Sales, Transactions & Use Tax RecordsRESOLUTION 2019-002
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 Town 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.Town Attorney
4.Finance Director
5.Finance and Budget Manager
6.Budget Analyst
7.Accountant Analyst
Resolution 2019-002
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January 15, 2019
ATTACHMENT 2
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 useā¢ 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 S. This resolution supersedes all previous authorizations.
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Resolution 2019 -002 January 15, 2019
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of Los Gatos,
California held on the 15t' day of January 2019, by the following vote:
COUNCIL MEMBERS:
AYES: Marcia Jensen, Rob Rennie, Marico Sayoc, Barbara Spector, Mayor Steven Leonardis
NAYS: None.
ABSENT: None.
ABSTAIN: None.
ATTEST:
TOWN CLERK OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
DATE'.
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Resolution 2019 -002 January 15, 2019