REPORT TO THE CITY COUNCIL
FROM: GEORGEANNE A. WHITE, City Manager
Office of the Mayor & City Manager
SUBJECT
Title
***RESOLUTION - Adopt a Resolution of the Council of the City of Fresno, California, to Authorize the examination of sales or transactions and use tax records by Fresno City Councilmembers (Subject to Mayor’s Veto)
Body
EXECUTIVE SUMMARY
City Councilmembers have expressed a desire to review sales or transactions and use tax records that are part of the report that MuniServices prepares to assist City Staff with revenue projections. Section 7056(b) of the Revenue and Taxation Code (RTC) allows authorized officers, employees, and designated persons of jurisdictions imposing taxes under the Uniform Local Sales and Use Tax Law to view the confidential records of the Agency if the legislative body of the jurisdiction
adopts a resolution designating the representative as a person authorized to view such confidential records on the jurisdiction’s behalf.
BACKGROUND
The City of Fresno contracts with MuniServices to assist with preparing revenue projections for the City budget. A portion of the MuniServices report contains information deemed confidential under the Revenue and Taxation Code. City Councilmembers have expressed a desire to review and examine the entire report, including the confidential records of the California Department of Tax and Fee Administration (Agency). Neither MuniServices nor City staff believes they have the authority to provide such confidential information to City Councilmembers without violating the Revenue and Taxation Code.
As such, should the council desire to review sales or transactions and use tax records that are part of the report that MuniServices prepares to assist City staff with revenue projections, Council must adopt a resolution designating the representative as a person authorized to view such confidential records on the jurisdiction’s behalf.
Section 7056 of the RTC sets forth certain requirements and conditions for the disclosure of Agency records and establishes criminal penalties for the unlawful disclosure of information contained in or derived from sales or transactions and use tax records of the Agency. Section 7056(b)(2) further provides that information obtained by examination of Agency’s records may be used by Fresno City Councilmembers for purposes related to governmental functions; more specifically for forecasting and budget related functions of the jurisdiction.
It should be noted that any breach of confidentiality could result in the revocation of access to the Agency’s data by any representative of the City of Fresno. In addition, it should be noted that to our knowledge, only one other jurisdiction in the State of California has adopted a resolution designating elected officials as authorized officers or employees to review confidential information.
ENVIRONMENTAL FINDINGS
N/A
LOCAL PREFERENCE
N/A
FISCAL IMPACT
There is no fiscal impact.
Attachment: Resolution