HomeMy WebLinkAboutAGENDA REPORT 2024 0515 CCSA REG ITEM 10CCITY OF MOORPARK, CALIFORNIA
City Council Meeting
of May 15, 2024
ACTION APPROVED STAFF
RECOMMENDATION, INCLUDING
ADOPTION OF RESOLUTION NO. 2024-
4242. (UNANIMOUS ROLL CALL VOTE)
BY A. Hurtado.
C. Consider Resolution Amending Authorized Access of City Officials to Sales and
Use Tax Records and Rescinding Resolution No. 2024-4229. Staff
Recommendation: Adopt Resolution No. 2024-4242 and rescind Resolution No.
2024-4229. (Staff: Hiromi Dever, Interim Finance Director) (ROLL CALL VOTE
REQUIRED)
Item: 10.C.
Item: 10.C.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Hiromi Dever, Interim Finance Director
DATE: 05/15/2024 Regular Meeting
SUBJECT: Consider Resolution Amending Authorized Access of City Officials to
Sales and Use Tax Records and Rescinding Resolution No. 2024-4229
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. 2024-4229, adopted March 6, 2024, was the last update to the list of City
officers or employees who are allowed to access this information. Due to the confidential
nature of the sales and use tax information and since the Mayor and City Council
Members are considered members of the public and may be business owners
themselves, it is recommended they be removed from accessing the information.
The following revision has been made to delete the Mayor and City Council Member
positions:
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
52
Honorable City Council
05/15/2024 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 tax 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 & 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 rescind Resolution No. 2024-4229.
Attachment: Draft Resolution No. 2024-____
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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. 2024-4229
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 March 6, 2024, the City Council adopted Resolution No. 2024-
4229 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
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 data 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
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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. 2024-4229 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 15th day of May, 2024.
Chris R. Enegren, Mayor
ATTEST:
___________________________________
Ky Spangler, City Clerk
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