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BACKGROUND <br /> The City of Pleasanton has an existing contract with the State Board of Equalization <br /> (the "Board") for the Board to perform all functions related to the administration and <br /> collection of sales and use taxes in the City. As taxes are collected, reports are <br /> provided to designated City staff for review and audit. <br /> Under State law, this tax information is considered confidential information from the <br /> businesses paying these taxes. California Revenue and Taxation Code §7056 requires <br /> that for City staff, City consultants and outside counsel to review this confidential tax <br /> information, the City Council must adopt a resolution specifically designating such <br /> consultants and persons, and include specific conditions in such consultant contracts. <br /> The City Council last took action for such designations in 2003 (Resolution No. 03-001) <br /> and 2005 (Resolution No. 05-054). <br /> DISCUSSION <br /> The proposed resolution would update the consultants and persons designated by the <br /> City Council to receive and examine confidential sales and use tax information on behalf <br /> of the City. <br /> The City has existing contracts with Hinderliter deLlamas and MuniServices, LLC, to <br /> audit and review Board tax reports to ensure that the City receives the correct amount <br /> of sales and use taxes and business license taxes from businesses located in <br /> Pleasanton. The designation of Hinderliter deLlamas and MuniServices, LLC, in the <br /> proposed resolution would be an update of Resolution No. 03-001. <br /> The City also has an existing appeal of the reallocation of sales and use taxes before <br /> the State Board of Equalization Case Identification 506053. The proposed resolution <br /> would designate Michael Roush, as special counsel, to review sales and use tax <br /> information related to that matter. <br /> The proposed resolution also includes the conditions required by law to maintain the <br /> confidentiality of these tax records. <br /> Staff recommends that the City Council adopt the attached resolution. <br /> Fiscal Review: Submitte by: <br /> Emily Wagner Nelson Fialho <br /> Finance Director City Manager <br /> Attachments: <br /> 1. Resolution <br /> Page 2 of 2 <br />