City of Brentwood
Home PageContact Us!Back

City Administration

2010 Council Goals and Strategic Plan | City Council Members | Calendar of Events | Elections
eNotification | Sub-Committees| Pledge of Allegiance Sign Ups | Invocation Sign Up
Live Streaming Council Meeting | Streaming PC Help |
Streaming Mac Help |

Current Council Agenda and Past Meeting Information

CITY COUNCIL AGENDA ITEM NO. 32

Meeting Date: November 13, 2007

Subject/Title: Adopt a resolution authorizing specified City employees and representatives access to sales and use tax records pursuant to Revenue and Taxation Code Section 7056

Prepared by: Kerry Breen, Accounting Manager

Submitted by: Pam Ehler, City Treasurer/Director of Finance & Information Systems

RECOMMENDATION
Adopt a resolution authorizing specified City employees and representatives access to sales and use tax records pursuant to Revenue and Taxation Code Section 7056.

PREVIOUS ACTION
On June 11, 2002, the City Council passed Resolution No. 2571 authorizing the City Manager, the Director of Finance and Information Systems and Accountant to receive and review sales and use tax allocation information from the State Board of Equalization.

On July 22, 2003, the City Council passed Resolution No. 2931 amending Resolution No. 2571 to change the authorization of certain City personnel access to sales and use tax records pursuant to Revenue and Taxation Code Section 7056.

On July 26, 2005, the City Council passed Resolution No. 2005-185 amending Resolution No. 2931 to change the authorization of certain City personnel access to sales and use tax records pursuant to Revenue and Taxation Code Section 7056.


BACKGROUND
HdL Coren & Cone (HdL) conducts an on-going sales tax audit for the City in order to identify and correct “point-of-sale” distribution errors and thereby generates unrealized sales tax income for the City.

The consultant also provides updated reports each quarter identifying changes in sales by major outlets and by category; area growth and decline comparisons; and current graphics, tables and top 100 listings. They also provide annual reports identifying historical growth comparisons with state, county, selected City averages and C.P.I. indices; a top sales tax producers listing and information on the make up and volatility of the economic base.

The City of Brentwood has a confidentiality agreement with HdL Coren & Cone to receive sales and use tax reports. HdL 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 this resolution to examine the information. They are also prohibited by that contract from performing consulting service for a retailer during the term of that contract and are prohibited by that contract from retaining the information contained in, or derived from those sales tax records after that contract is expired.

The information obtained by examination of Board records shall be used only for purposes related to the collection of local sales and use taxes and for municipal revenue forecasting and verification. This resolution updates the position titles of employees authorized access to sales and use tax information and adds the Assistant Director of Finance and Information Systems and the Assistant Community Development Director as an authorized position.

The following City personnel will have access to sales and use tax records pursuant to Revenue and Taxation Code 7056:
City Manager
City Treasurer/Director of Finance and Information Systems
Assistant Director of Finance and Information Systems
Director of Community Development
Assistant Community Development Director
Chief Financial Operations Officer
Economic Development Manager
Accounting Manager
Accountant

FISCAL IMPACT
The cost for HdL to provide this service is $325 per month and 15% of all new sales and/or use tax revenue recovered in a two year period as a result of audit and recovery work performed. These expenditures have been included in the 2007/08 Operating Budget. The unrealized revenue to be recovered is unknown at this time.

Attachment:
Resolution






























RESOLUTION NO.


A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD AUTHORIZING SPECIFIED CITY EMPLOYEES AND REPRESENTATIVES ACCESS TO SALES AND USE TAX RECORDS PURSUANT TO REVENUE AND TAXATION CODE SECTION 7056


WHEREAS, on June 11, 2002, the City Council passed Resolution No. 2571 authorizing the City Manager, the Director of Finance and Information Systems and Accountant to receive and review sales and use tax allocation information from the State Board of Equalization (the “Board”); and

WHEREAS, On July 22, 2003, the City Council passed Resolution No. 2931 amending Resolution No. 2571 to change the authorization of certain City personnel access to sales and use tax records pursuant to Revenue and Taxation Code Section 7056; and

WHEREAS, On July 26, 2005, the City Council passed Resolution No. 2005-185 amending Resolution No. 2931 to change the authorization of certain City personnel access to sales and use tax records pursuant to Revenue and Taxation Code Section 7056.

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Brentwood:

1. Adopts this resolution authorizing certain City personnel access to sales and use tax records pursuant to Revenue and Taxation Code Section 7056.

2. Authorize the following City personnel to receive and review sales and use tax allocation information from the State Board of Equalization:

City Manager
City Treasurer/Director of Finance and Information Systems
Assistant Director of Finance and Information Systems
Director of Community Development
Assistant Community Development Director
Chief Financial Operations Officer
Economic Development Manager
Accounting Manager
Accountant

3. Authorize the following independent contractor for the City of Brentwood to receive and review sales and use tax data received from the State Board of Equalization:

HdL Coren & Cone: Robert Hinderliter, Principal
Lloyd deLlamas, Principal

4. Certifies that HdL Coren & Cone:

A. Has a current confidentiality contract with the City to receive sales and use tax records; and
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 this resolution to examine the information; and
C. Is prohibited by that contract from performing consulting service 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 sales tax records, after that contract has expired.

5. Declares that information obtained by examination of the Board records shall be used only for purposes related to the collection of local sales and use taxes and for municipal forecasting and verification.

6. Declares that this resolution supersedes and replaces all previous authorizations.

7. Directs the City Clerk to certify to the adoption of this Resolution and send forward a certified copy to:

State Board of Equalization
Attention: Local Tax Administrator
450 N Street
P.O. Box 942879
Sacramento, CA 95814

PASSED, APPROVED AND ADOPTED by the City Council of the City of Brentwood at a regular meeting held on the 13th day of November 2007 by the following vote:


 
City Administration
City of Brentwood City Council
150 City Park Way
Brentwood, CA 94513
(925) 516-5440
Fax (925) 516-5441
E-mail allcouncil@brentwoodca.gov