CC RESOLUTION 5597RESOLUTION NO.5597
A Resolution of City Council of the City of El Segundo Authorizing Examination of
Sales or Transactions and Use Taxes Records
WHEREAS, pursuant to Ordinance Number 1566 of City of El Segundo (City), and Revenue and
Taxation Code section 7270, the City entered into a contract with the California Department of Tax
and Fee Administration (Department) to perform all functions incident to the administration and
collection of transactions and use taxes; and
WHEREAS, the City Council of the City of El Segundo deems it desirable and necessary for
authorized officers, employees and representatives of the City to examine confidential sales or
transactions and use tax records of the Department pertaining to transactions and use taxes collected by
the Department for the City pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of Department records, and Section 7056,5 of the
California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure of
information contained in, or derived from, the sales or transactions and use tax records of the
Department;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL SEGUNDO HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the Chief Financial Officer, City Manager, Deputy City Manager, Treasury &
Customer Services Manager, Community Development Director, Management Analyst/Senior
Management Analyst (Finance), and Finance Manager, or other officer or employee of the City
designated in writing by the City Manager to the California Department of'] I ax and Fee Adtnni nistration
is hereby appointed to represent the City with authority to examine sales or transactions and use tax
records of the Department pertaining to transactions and use taxes collected for the City by the
Department pursuant to the contract between the City and the Department.
Section 2.
The information obtained by examination of Department records shall be used only for purposes
related to the collection of City transactions and use taxes by the Department pursuant to that contract,
and for purposes related to the following governmental functions of the City:
(a) Business license tax administration
(b) Budget planning and revenue management
(c) Transportation planning
(d) Community and economic development
(e) City administration
The information obtained by examination of Department records shall be used only for those
governmental functions of the City listed above.
Section 3. That Hinderliter de Llamas and Associates is Hereby designated to examine the sales or
transactions and use tax records of the Department pertaining to transactions and use taxes collected
for the City by the Department. The person or entity designated by this section meets all of the
following conditions, which are also included in the contract between the City and the linderliter de
Llamas and Associates:
a) has an existing contract with the City to examine those sales or transactions and use tax records;
b) is required by that contract to disclose information contained in, or derived from, those sales or
transactions and use tax records only to the officer or employee authorized under Section 1 of this
resolution to examine the information.
c) is prohibited by that contract from performing consulting services for a retailer during the term of
that contract;
d) is prohibited by that contract from retaining the information contained in, or derived from those
sales or transactions and use tax records, after that contract has expired.
Section 4. The information obtained by examination of Department records shall be used only for
purposes related to the collection of City transactions and use taxes by the Department pursuant to the
contract between the City and the Department and for those purposes relating to the governmental.
functions of the City listed in Section 2 of this Resolution.
PASSED, APPROVED AND ADOPTED this 19t" day of May 2026.
A
Chris Pimentel, Mayor
Attest:
Spa � r°rrax, Cit
Cler..
Apprpved t form: m
Mark D. l'cnsley, City Attorney
1, SUsan'rmax, City Clerk of City of El Segundo of El Segundo, California, DO HEREBY CERTIFY
that the foregoing resolution was duly passed, approved and adopted by the City Council of the City of
El Segundo, at a regular rneeting, of said Council held on the 19"' day of May, 2026, by the following
roll -call vote:
Ayes: Mayor Pimentel, May Pro Tem Baldino, Council Member Boyles, Council
Member Giroux, and Council Member Keldorf
Noes: None
Absent: None
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of El Segundo, California, this 1 9th day of M , 20
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