12-11-2012 CC RPT 34 - Laserfiche WebLink

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City Council Memorandum City �1"Arts&Innovation TO: HONORABLE MAYOR AND CITY COUNCIL DATE: DECEMBER 11, 2012 FROM: FINANCE DEPARTMENT ITEM NO: 34 WARDS: ALL SUBJECT: DESIGNATION OF PARTIES AUTHORIZED TO EXAMINE SALES AND USE TAX RECORDS ISSUE: The issue for City Council consideration is adoption of a Resolution modifying the list of City officials authorized to examine sales and use tax records. RECOMMENDATION: That the City Council adopt the attached Resolution (Attachment"A") designating a City consultant and certain City Officials and employees as the authorized City representatives to examine sales and use tax records and repealing Resolutions Nos. 19964 and 22199. BACKGROUND: On July 24, 2001, the City Council adopted Resolution No. 19964 designating Hinderliter, De Llamas and Associates (HdL) and certain City officials and employees as the authorized City representatives to examine sales and use tax records with the State Board of Equalization. HdL was then and continues to be the City's sales and use tax consultant. State law requires such a resolution to be adopted because sales and use tax information is confidential and accessible only to those parties designated by the City Council. At that time, HdL, the City Manager, the Finance Director and the Development Director were authorized to have access, along with such other officers or employees of the City designated in writing to the Board of Equalization (BOE). Over the last 11 years, the City's organizational structure has changed and the need for access to this information has expanded. Therefore, it is recommended that Resolution No. 19964 be repealed so that a new, comprehensive list of authorized parties can be approved by the City Council. Additionally, Resolution No. 22199 would also be repealed, which designated another consultant, MAS, to have access to sales tax records for a project that has now concluded. Access to the records by MAS is therefore no longer required. 34-1 34