20-079 Amendment #2 dated 8-2-22 HDL for Sales, Use and Transactions Tax Audit Services1
SECOND AMENDMENT TO AGREEMENT 539 BETWEEN
THE CITY OF CUPERTINO AND HINDERLITER, DE
LLAMAS AND ASSOCIATES (HdL) FOR SALES, USE
AND TRANSACTIONS TAX AUDIT SERVICES
This Second Amendment to Agreement 539 between the City of Cupertino and Hinderliter,
de Llamas and Associates (HdL) is by and between the City of Cupertino, a municipal corporation
(hereinafter "City") and Hinderliter, de Llamas and Associates, a California Corporation
(“Contractor”) whose address is 120 S. State College Blvd., Suite 200, Brea, CA 92821, and is made
with reference to the following:
RECITALS:
A. On July 08, 2020 Agreement 539 (“Agreement”) was entered into by and between
City and Contractor for Hinderliter, de Llamas and Associates a California Corporation for
Sales, Use and Transactions Tax audit services.
B. On June 28, 2022 the City and Contractor entered the First amendment to the original
agreement and the original agreement and first amendment are collectively referred to as
“Agreement”.
C. City and Contractor desire to modify the Agreement on the terms and conditions set
forth herein.
NOW, THEREFORE, it is mutually agreed by and between and undersigned parties as
follows:
1. A new paragraph is added to the Agreement under Section 6 and reads as follows:
Paragraph 6.1 Section 7056 – Confidentiality Requirements Section 7056 of the State of
California Revenue and Taxation code specifically limits the disclosure of confidential
taxpayer information contained in the records of the California Department of Tax and Fee
Administration. This section specifies the conditions under which a CITY may authorize
persons other than CITY officers and employees to examine State Sales, Use and Transactions
Tax records.
The following conditions specified in Section 7056 (b), (1) of the State of California Revenue
and Taxation Code are hereby made part of this agreement.
A. CONSULTANT is authorized by this Agreement to examine sales, use or transactions
and use tax records of the Department of Tax and Fee Administration provided to CITY
pursuant to contract under the Bradley-Burns Uniform Sales and Use Tax Law.
B. CONSULTANT is required to disclose information contained in, or derived from,
those sales, use or transactions and use tax records only to an officer or employee of the
CITY who is authorized by resolution to examine the information.
2
C. CONSULTANT is prohibited from performing consulting services for a retailer, as
defined in California Revenue & Taxation Code Section 6015, during the term of this
Agreement.
D. CONSULTANT is prohibited from retaining the information contained in or derived
from those sales or transactions and use tax records, after this Agreement has expired.
Information obtained by examination of Department of Tax and Fee Administration
records shall be used only for purposes related to collection of local sales and use tax or
for other governmental functions of the CITY as set forth by resolution adopted pursuant
to Section 7056 (b) of the Revenue and Taxation Code. The resolution shall designate
the CONSULTANT as a person, authorized to examine sales and use tax records and
certify that this Agreement meets the requirements set forth above and in Section 7056
(b), (1) of the Revenue and Taxation Code.
2. Except as expressly modified herein, all other terms and covenants set forth in the
Agreement shall remain the same and shall be in full force and effect.
SIGNATURES CONTINUE ON THE FOLLOWING PAGE
3
IN WITNESS WHEREOF, the parties hereto have caused this modification of Agreement
to be executed.
CITY OF CUPERTINO
By
Title
Date
APPROVED AS TO FORM
Acting City Attorney
ATTEST:
City Clerk
Date
HINDERLITER, DE LLAMAS AND
ASSOCIATES
By
Title
Date
Andrew Nickerson
President/CEO
08/02/22
Director of Administrative Services
08/02/22
Michael Woo
08/02/22
for Sales, Use and Transactions Tax Audit
Services
Final Audit Report 2022-08-02
Created:2022-08-01
By:City of Cupertino (webmaster@cupertino.org)
Status:Signed
Transaction ID:CBJCHBCAABAAjLORWVe7H30VDrVWMUNTA5JCTn18fXuJ
"for Sales, Use and Transactions Tax Audit Services" History
Document created by City of Cupertino (webmaster@cupertino.org)
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Signature Date: 2022-08-02 - 4:28:17 PM GMT - Time Source: server- IP address: 73.189.58.134
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Document e-signed by Kirsten Squarcia (kirstens@cupertino.org)
Signature Date: 2022-08-02 - 4:47:47 PM GMT - Time Source: server- IP address: 69.110.137.176
Agreement completed.
2022-08-02 - 4:47:47 PM GMT