HomeMy WebLinkAboutAGENDA REPORT 2024 0306 CCSA REG ITEM 10FCITY OF MOORPARK, CALIFORNIA
City Council Meeting
of March 6, 2024
ACTION ADOPTED RESOLUTION NO.
2024-4229. (ROLL CALL VOTE:
UNANIMOUS)
BY A. Hurtado.
F. Consider Resolution Amending Authorized Access of City Officials to Sales and
Use Tax Records and Rescinding Resolution No. 2008-2760. Staff
Recommendation: Adopt Resolution No. 2024-4229 and rescinding Resolution No.
2008-2760. (Staff: Ky Spangler, City Clerk) (ROLL CALL VOTE REQUIRED)
Item: 10.F.
Item: 10.F.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Ky Spangler, City Clerk
DATE: 03/06/2024 Regular Meeting
SUBJECT: Consider Resolution Amending Authorized Access of City Officials to
Sales and Use Tax Records and Rescinding Resolution No. 2008-2760
BACKGROUND
The State Board of Equalization collects confidential sales and use tax information from
local businesses. Access to this information is restricted by Revenue and Taxation Code
Section 7056 to officers and employees, and also to contracted firms, of local jurisdictions
who are designated by resolution of the legislative body.
DISCUSSION
Resolution No. 2008-2760, adopted October 15, 2008, was the last update to the list of
City officers or employees who are allowed to access this information. As this list has
become outdated as a result of changes in City staff positions, titles, and duties, an
updated resolution in necessary.
The following revisions have been made to add or delete positions as a result of
organizational changes with additions shown in bold and deletions in strikethrough:
Administrative Services Director
Assistant City Manager
Assistant to the City Manager
Budget and Finance Manager
City Manager
Community Development Director
Deputy City Manager
Economic Development Manager
Finance/Administrative Services Manager
Finance Director
Finance /Accounting Manager
Mayor and City Council Members
Planning Director
Redevelopment Manager
241
Honorable City Council
03/06/2024 Regular Meeting
Page 2
The proposed updated resolution reflects the titles of those City officers or employees
who may need access to the confidential sales and use take information in order to
effectively carry out their job duties. It also continues to contain the name of the City’s
contracted firm, Hinderliter, de Llamas and Associates, that receives, reviews, and
analyzes this data on the City’s behalf. The proposed resolution limits the use of this
information to municipal revenue forecasting and verification.
ENVIRONMENTAL DETERMINATION
This action is exempt from the California Environmental Quality Act (CEQA) as it does
not constitute a project, as defined by Section 15378 of the State CEQA Guidelines.
Therefore, no environmental review is required.
FISCAL IMPACT
None.
COUNCIL GOAL COMPLIANCE
This action does not support a current strategic directive.
STAFF RECOMMENDATION (ROLL CALL VOTE REQUIRED)
Adopt Resolution No. 2024-____ and rescinding Resolution No. 2008-2760.
Attachment: Draft Resolution No. 2024-____
242
RESOLUTION NO. 2024-____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MOORPARK, CALIFORNIA, AUTHORIZING ACCESS TO
SALES AND USE TAX RECORDS PURSUANT TO
REVENUE AND TAXATION CODE SECTION 7056 AND
RESCINDING RESOLUTION NO. 2008-2760
WHEREAS, it is necessary for City officials to receive and review sales and use
tax information from the State Board of Equalization; and
WHEREAS, on October 15, 2008, the City Council adopted Resolution No. 2008-
2760 identifying City officials authorized to receive and review sales and use tax
information; and
WHEREAS, based on organizational changes, the list of authorized City officials
requires revision.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES
HEREBY RESOLVE AS FOLLOWS:
SECTION 1. The following City officials are hereby authorized to receive and
review sales and use tax information from the State Board of Equalization:
Administrative Services Director
Assistant City Manager
Assistant to the City Manager
Budget and Finance Manager
City Manager
Community Development Director
Economic Development Manager
Finance/Administrative Services Director
Finance Director
Mayor and City Council Members
SECTION 2. The City Manager may choose to designate other City Officials
other than those listed above.
SECTION 3. The following independent contractor for the City of Moorpark is
hereby also authorized to receive and review sales and use tax date received from the
State Board of Equalization:
Hinderliter, de Llamas & Associates
SECTION 4. The City of Moorpark hereby certifies that Hinderliter, de Llamas &
Associates:
A.Has a current confidentiality contract with the City to receive and examine
sales and use tax records; and
ATTACHMENT
243
Resolution No. 2024-____
Page 2
B.Is required by that contract to disclose information contained in, or derived
from, those sales and use tax records only to an officer or employee of the
City who is authorized by resolution to examine the information; and
C.Is prohibited by that contract from performing consulting service for a retailer
during the term of the contract; and
D.Is prohibited by that contract from retaining the information contained in, or
derived from, those sales and use tax records after that contract has
expired.
SECTION 5. Information obtained by examination of Board records shall be
used only for purposes related to the collection of local sales and use taxes by the Board
for municipal revenue forecasting and verification.
SECTION 6. Resolution No. 2008-2760 is hereby rescinded.
SECTION 7. The City Clerk shall certify to the adoption of this resolution and
shall cause a certified resolution to be filed in the book of original resolutions.
PASSED AND ADOPTED this 6th day of March, 2024.
Chris R. Enegren, Mayor
ATTEST:
___________________________________
Ky Spangler, City Clerk
244