Loading...
HomeMy WebLinkAboutResolution 2020-177 N.C.S. 12/07/2020 Resolution No. 2020-177 N.C.S. Page 1 Resolution No. 2020-177 N.C.S. of the City of Petaluma, California RESOLUTION AUTHORIZING THE EXAMINATION OF TRANSACTIONS AND USE TAX RECORDS WHEREAS, on August 3, 2020, the City Council, by a unanimous vote, adopted Urgency Ordinance No. 2743 N.C.S. placing before the Petaluma voters a one-cent, general purpose transactions and use tax measure on the November 3, 2020 ballot, requesting that the County of Sonoma consolidate the election with the November 3, 2020 statewide election, and providing for submission of ballot arguments and rebuttals; and WHEREAS, the Petaluma general transactions and use tax measure, designated as Measure U, passed by a vote of 20,961 or 60.82% of those voting in favor versus 13,502 or 39.18% of those voting opposed; and WHEREAS, as approved by Petaluma voters, Measure U will add a new Chapter 4.18 entitled and WHEREAS, in accordance with Elections Code Section 9217, the new Chapter 4.18 will become effective 10 days after the City Council certifies the results of the November 3, 2020 election, and the City Council is scheduled to certify the November 3, 2020 election results at its December 7, 2020 City Council meeting, which would result in new Chapter 4.18 taking effect on December 17, 2020; and WHEREAS, Section 4.18.040 of Measure U provides that prior to the operative date of the measure, as defined in the measure, the City shall contract with the California Department of Tax and Fee the tax; and WHEREAS, Section 4.18.020 of Measure U provides that the operative date of the tax shall be the first day of the first calendar quarter commencing more than 110 days after adoption of the measure; and WHEREAS, the Petaluma voters adopted Measure U on November 3, 2020, which upon Measure U taking effect, would provide for an operative date for Measure U of April 1, 2021; and WHEREAS, Measure U, the agreements for implementation of Measure U, and City Council action to authorize access to transactions and use tax records are not projects subject to the requirements of the s Guidelines in accordance with paragraph (2) of subdivision (c) of Section 15060 of the CEQA Guidelines, because the measure, agreements, and City Council action will not result in a direct or reasonably foreseeable indirect physical change in the environment, and in accordance with paragraph (4) of subdivision (b) of Section 15378 of the CEQA Guidelines, because the measure, agreements and City Council action involve the creation of government funding mechanisms and other government fiscal activities that do not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment; and WHEREAS, the Department administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and Resolution No. 2020-177 N.C.S. Page 2 WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the City; and WHEREAS prior to implementation of Measure U; and WHEREAS, the Department requires that the City Council authorize the transaction and use tax implementation agreements; and WHEREAS, pursuant to Resolution No. 2020-176 N.C.S, adopted December 7, 2020, and Section 7270 of the Revenue and Taxation Code, the City Council has approved and directed that the City Manager execute on behalf of the City a contract with the Department to perform all functions incident to the nsaction and use tax; and WHEREAS, the City deems it desirable and necessary for authorized representatives of the City to examine confidential transactions and use tax records of the Department pertaining to transactions and use taxes collected by the De transaction and use tax; and WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Department records, and establishes criminal penalties for the unlawful disclosure of information contained in or derived from, the transactions and use tax records of the Department. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Petaluma as follows: 1. The above recitals are hereby declared to be true and correct and are incorporated into this resolution as findings of the City Council. 2. The City Manager, Assistant City Manager, Finance Director, Director of Economic Development and Open Government, and other officers or employees of the City designated in writing by the City Manager or Assistant City Manager to the California Dept of Tax and Fee Administration (hereafter referred to as the Department) are hereby appointed to represent the City with authority to examine 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. The information obtained by examination of Department records shall be used only pursuant to the contract. 3. The City Manager, Assistant City Manager, Finance Director, Director of Economic Development and Open Government, and other officers or employees of the City designated in writing by the City Manager or Assistant City Manager to the Department are hereby appointed to represent the City with authority to examine those transactions and use tax records of the Department for purposes related to the following governmental functions of the City: a) Budget Planning b) Economic Development c) Transportation Planning The information obtained by examination of Department records shall be used only for those governmental functions of the City listed above. Resolution No. 2020-177 N.C.S. Page 3 4. The information obtained by examination of Department records shall be used only for purposes contracts between the City and Department. 5. This resolution supersedes all prior conflicting transactions and use tax resolutions of the City adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056. Under the power and authority conferred upon this Council by the Charter of said City. REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the Council of the City of Petaluma at a Regular meeting on the 7th day of December 2020, by the following vote: Approved as to form: __________________________ City Attorney AYES: Mayor Barrett; Vice Mayor Fischer; Healy; Kearney; King; McDonnell; Miller NOES: None ABSENT: None ABSTAIN: None ATTEST: ______________________________________________ City Clerk ______________________________________________ Mayor