File #: 21-458    Version: 1 Name: Examination of Sales and Use Tax Records - Reso
Type: Resolution - Council Status: Passed
In control: City Council
Meeting Date: 7/19/2021 Final action: 7/19/2021
Enactment date: 7/19/2021 Enactment #: Reso 2021-117
Title: A Resolution of the City of San Leandro City Council Authorizing the City Manager to Execute an Agreement Amendment and Novation with MuniServices for Examination of Sales or Transactions and Use Tax Records
Sponsors: Susan Hsieh Finance Director
Attachments: 1. Attachment A - Novation Agreement, 2. Exhbit A - Standard Contractual Services Agreement
Title
A Resolution of the City of San Leandro City Council Authorizing the City Manager to Execute an Agreement Amendment and Novation with MuniServices for Examination of Sales or Transactions and Use Tax Records

Body
WHEREAS, pursuant to San Leandro Municipal Code Title 2, Chapter 2-1 Sales and Use Tax, the City of San Leandro (City) 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 Revenue and Taxation Code section 7270, the City 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 City Council of the City of City of San Leandro deems it desirable and necessary for authorized officers, employees and representatives of the City 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 CITY COUNCIL OF THE CITY OF SAN LEANDRO HEREBY RESOLVES AS FOLLOWS:

Section 1. That the City Manager, City Attorney, Assistant City Manager, Community Development Director, Economic Development Manager, Finance Director, Assistant Finance Director, Financial Services Manager, or other officer or employee of the City designated in writing by the City Manager to the California Department of Tax and Fee Ad...

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