HomeMy WebLinkAboutAGENDA REPORT 2025 0806 CC SPC ITEM 09DCITY OF MOORPARK, CALIFORNIA
City Council Meeting
of August 6, 2025
ACTION ADOPTED RESOLUTION NO.
2025-4345, RESCINDING RESOLUTION
NO. 2024-4242. (ROLL CALL VOTE:
UNANIMOUS)
BY A. Hurtado.
D. Consider Resolution Amending Authorized Access of City Officials to Sales and
Use Tax Records and Rescinding Resolution No. 2024-4242. Staff
Recommendation: Adopt Resolution No. 2025-4345 updating the list of City
positions that are authorized access to confidential sales and use tax records, and
rescinding Resolution No. 2024-4242. (Staff: Hiromi Dever, Finance Director)
(ROLL CALL VOTE REQUIRED)
Item: 9.D.
Item: 9.D.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Hiromi Dever, Finance Director
DATE: 08/06/2025 Special Meeting
SUBJECT: Consider Resolution Amending Authorized Access of City Officials to
Sales and Use Tax Records and Rescinding Resolution No. 2024-4242
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.
Resolution No. 2024-4242, adopted May 15, 2024, was the last update to the list of City
officers or employees who are allowed to access this information.
DISCUSSION
A Management Analyst position, specifically assigned to the Economic Development
Division, has recently been added which will include activities that require access to sales
and use tax information. For this position to effectively carry out the job duties of this
specific Management Analyst role, an updated resolution is necessary.
The following revision has been made to add a Management Analyst in the Economic
Development Division to the existing positions authorized to access sales and use tax
data:
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
Management Analyst (Economic Development Division)
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Honorable City Council
08/06/2025 Special 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. 2025-____ updating the list of City positions that are authorized
access to confidential sales and use tax records, and rescinding Resolution No.
2024-4242.
Attachment: Draft Resolution No. 2025-____
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RESOLUTION NO. 2025-____
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. 2024-4242
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 May 15, 2024, the City Council adopted Resolution No. 2024-4242
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
Management Analyst (Economic Development Division)
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. 2025-____
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. 2024-4242 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 August, 2025.
Chris R. Enegren, Mayor
ATTEST:
___________________________________
Ky Spangler, City Clerk
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