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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon
Director of Finance
Subject: Resolution of City of San
Bernardino designating HdL, City
Manager, Assistant City Manager,
Finance Director, and Deputy
Director of Finance as the authorized
City representatives to examine
transactions (sales) and use tax
records.
Dept: Finance
Date: September 19, 2011
Council Date: October 3, 2011
Synopsis of Previous Council Action:
Resolution 2010-350 adopted October 18, 2010 designating HdL, City Manager,
Finance Director, and Deputy Director of Finance as the authorized City
representatives to examine transactions (sales) and use tax records.
Recommended motions:
Adopt Resolution
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Signature
Contact person: Barbara Pachon, Director of Finance
Phone: 5242
Supporting data attached: Staff Report
Ward: All
FUNDING REQUIREMENTS: Amount: None
Source:
Finance:
Council Notes:
Agenda Item No.
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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
STAFF REPORT
SUBJECT:
Resolution designating Hinderliter, De Llams (HdL), City Manager, Assistant City Manager,
Finance Director and Deputy Director of Finance as the authorized City representatives to
examine transactions (sales) and use tax records for the City of San Bernardino.
BACKGROUND:
On October 18, 2010, the Mayor and Common Council adopted Resolution 2010-350 which
designated HdL, the City Manager, Finance Director, and Deputy Director of Finance as the
authorized representatives to examine transactions (sales) and use tax records from the State
Board of Equalization for the City of San Bernardino.
Since the Assistant City Manager fills in for the City Manager at times, it is recommended that
the Assistant City Manager be added as an additional authorized representative to examine
transactions (sales) and use tax records from the State Board of Equalization for the City of San
Bernardino.
Adding the Assistant City Manager to the authorized representative list is the only change being
recommended at this time.
FINANCIAL IMPACT:
There is no financial impact to the City for this action.
RECOMMENDATION:
Adopt Resolution.
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RESOLUTION NO.
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS
(HDL) AS THE AUTHORIZED CITY REPRESENTATIVE TO EXAMINE
TRANSACTIONS (SALES) AND USE TAX RECORDS, AND DESIGNATING THE
CITY MANAGER, ASSISTANT CITY MANAGER, THE DIRECTOR OF
FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS THE CITY
OFFICERS AUTHORIZED TO RECEIVE INFORMATION CONTAINED IN, OR
DERIVED FROM, THE TRANSACTIONS (SALES) AND USE TAX RECORDS,
AND RESCINDING RESOLUTION 2010-350.
WHEREAS, pursuant to Ordinance No. MCl229 of the City of San Bernardino
and Section 7270 of the Revenue and Taxation Code, the City of San Bernardino entered
into a contract with the State Board of Equalization to perform all functions incident to the
administration and operation of the Transactions and Use Tax Ordinance; and
WHEREAS, the City of San Bernardino deems it desirable and necessary for
authorized representatives of the City of San Bernardino to examine confidential
transactions and use tax records of the State Board of Equalization pertaining to
transactions and use taxes collected by the Board of Equalization for the City of San
Bernardino pursuant to that contact; and
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of State Board of Equalization records and
establishes criminal penalties for the unlawful disclosure of information contained in or
derived from, the transactions and use tax records ofthe Board of Equalization.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS,
COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
DESIGNATING THE CITY MANAGER, ASSISTANT CITY MANAGER, THE
DIRECTOR OF FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS
THE CITY OFFICERS AUTHORIZED TO RECEIVE INFORMATION
CONTAINED IN, OR DERIVED FROM, THE TRANSACTIONS (SALES) AND
USE TAX RECORDS, AND RESCINDING RESOLUTION 2010-350.
NOW, THEREFORE BE IT RESOLVED BY THE MAYOR AND
COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
SECTION I. The City of San Bernardino designates the City Manager, Assistant
City Manager, the Director of Finance and the Deputy Director of Finance as the
authorized officers to the State Board of Equalization to represent the City of San
Bernardino with authority to examine transactions and use tax records of the State Board of
Equalization pertaining to transactions and use taxes collected for the City of San
Bernardino by the State Board of Equalization pursuant to the contract between the City of
San Bernardino and the State Board of Equalization. The information obtained by
examination of State Board of Equalization records shall be used only for purposes related
to the collection of the City of San Bernardino's transactions and use taxes by the State
Board of Equalization pursuant to the contract.
SECTION 2. The City of San Bernardino designates Hinderliter, de Llamas
Companies, LLC to examine the transactions and use tax records of the State Board of
Equalization pertaining to transactions and use taxes collected for the City of San
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24 Bernardino by the State Board of Equalization. Hinderliter, de Llamas Companies, LLC,
designated by this section, meets all the following conditions:
a. has an existing contract with the City of San Bernardino to examine
those transactions and use tax records;
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS,
COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
DESIGNATING THE CITY MANAGER, ASSISTANT CITY MANAGER, THE
DIRECTOR OF FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS
THE CITY OFFICERS AUTHORIZED TO RECEIVE INFORMATION
CONTAINED IN, OR DERIVED FROM, THE TRANSACTIONS (SALES) AND
USE TAX RECORDS, AND RESCINDING RESOLUTION 2010-350.
b. is required by that contract to disclose information contained in, or
derived, from those transactions and use tax records only to the officers
authorized under Section 1 of this Resolution to examine information;
c. is prohibited by that contract from performing consulting services for a
retailer during the term of that contract; and
d. is prohibited by that contract from retaining the information contained
in, or derived from, those transactions and use tax records after that
contract has expired.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS,
COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
DESIGNATING THE CITY MANAGER, ASSISTANT CITY MANAGER, THE
DIRECTOR OF FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS
THE CITY OFFICERS AUTHORIZED TO RECEIVE INFORMATION
CONTAINED IN, OR DERIVED FROM, THE TRANSACTIONS (SALES) AND
USE TAX RECORDS, AND RESCINDING RESOLUTION 2010-350.
SECTION 3. The City of San Bernardino Resolution 2010-350 is hereby rescinded
and replaced by this Resolution.
I HEREBY CERTIFY that the foregoing resolution was duly adopted by the Mayor
meeting thereof,
and Common Council of the City of San Bernardino at a
,2011, by the following vote, to wit:
held on the _ day of
COUNCILMEMBERS AYES
MARQUEZ
JENKINS
BRINKER
SHORETT
KELLEY
JOHNSON
McCAMMACK
-
ABSTAIN ABSENT
NAYS
Rachel Clark, City Clerk
The foregoing resolution is hereby approved this day of
2011.
Patrick J. Morris, Mayor
City of San Bernardino
Approved as to form:
JAMES F. PENMAN
26 City Attorney
27 BY: ~ J.f~
28 C
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