City Council

E. RESOLUTION UPDATING OUTDATED INFORMATION RELATED TO\nAUTHORIZATION FOR EXAMINATION OF SALES AND TRANSACTIONS\nAND USE TAX RECORDS [RESOLUTION NO. 25-46]\nThe California Department of Tax and Fee Administration (CDTFA) has\nrequested that the City update its resolution authorizing examination of sales\nand transactions and use tax records. The proposed resolution consolidates the\nCity’s prior sales tax and transactions and use tax authorizations into a single\nresolution, updates references from the former State Board of Equalization to\nCDTFA, and correctly identifies Hinderliter de Llamas & Associates (HdL) as the\nCity’s designated consultant. There is no fiscal impact from adopting this\nresolution. Authorizing access to CDTFA records ensures that the City and HdL\ncan continue to effectively monitor, forecast, and protect both sales tax and\ntransactions and use tax revenues, which are critical sources of General Fund\nrevenue.\nCalifornia Environmental Quality Act (CEQA) Determination: Not a Project as\ndefined in Section 15378 of the State CEQA Guidelines.\nRecommended Action:\nStaff recommends that the City Council adopt Resolution No. 25-46,\nauthorizing designated City officials and Hinderliter de Llamas & Associates to\nexamine sales and transactions and use tax records pursuant to state law and\nCalifornia Department of Tax and Fee Administration requirements.