HomeMy WebLinkAbout1988-09-08 - RESOLUTIONS - CONSULTANT FOR TAX RECORDS (2)em., RESOLUTION NO. 88-124
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SANTA CLARITA, DESIGNATING A CITY
CONSULTANT AS THE AUTHORIZED CITY REPRESENTATIVE
TO EXAMINE SALES AND USE TAX RECORDS.
WHEREAS, pursuant to California Revenue and Taxation Code
Section 7200, et seq., the City of Santa Clarita has adopted a sales
and use tax ordinance which imposes a tax and provides a measure
therefore that can be administered and collected by the State Board
of Equalization along the same and existing statutory and
administrative procedures followed by the State Board of
Equalization in administering and collecting the California State
Sales and Use Taxes.
WHEREAS, pursuant to California Revenue and Taxation Code
Section 7056, the City of Santa Clarita, by resolution, may
designate any officer, employee or any other person to examine all
of the sales and use tax records of the Board pertaining to sales
and use taxes collected for the City.
WHEREAS, the City of Santa Clarita has entered into an
agreement for sales tax audit and information services with the firm
of MUNICIPAL RESOURCE CONSULTANTS, a partnership of JOHN AUSTIN and
ALLEN CHARKOW of MUNICIPAL RESOURCE CONSULTANTS as the authorized
City representatives to examine such sales tax records maintained by
the Board on behalf of the City of Santa Clarita.
WHEREAS, all legal prerequisites prior to the adoption of
this Resolution has occurred.
NOW, THEREFORE BE IT RESOLVED that:
Section 1: In all respects as set forth above.
Section 2: The City Council of the City of Santa Clarita
hereby certifies to the State Board of Equalization that JOHN AUSTIN
and ALLEN CHARKOW of MUNICIPAL RESOURCE CONSULTANTS are the
designated representatives of the City of Santa Clarita to examine
all of the sales and use tax records of the Board pertaining to
sales and use taxes collected by the Board on behalf of the City of
Santa Clarita.
Section 3: Pursuant to California Revenue and Taxation
Section 7056 (b), this Council hereby certifies that MUNICIPAL
RESOURCE CONSULTANTS, a partnership of JOHN AUSTIN and ALLEN CHARKOW
(hereinafter referred to as "Consultant") meets all of the following
conditions:
a. CONSULTANT has an existing contract with the
CITY to examine sales tax records;
b. CONSULTANT is required by that contract to
y.. disclose information contained in, or derived from, those sales tax
records only to an officer or employee of the CITY who is authorized
by resolution to examine the information;
C. CONSULTANT is prohibited by the contract from
performing consulting services for a retailer during the term of the
contract; and
d. CONSULTANT is prohibited by the contract from
retaining the information contained in, or derived from, those sales
tax records after the contracts have expired.
Section 4: The City Clerk shall certify to the adoption
of this Resolution.
PASSED, APPROVED and ADOPTED this 8th day of
September 1988.
g'4
MAYOR
ATTEST:
CITY CLERK
I, George Caravalho I City Clerk of the City of
Santa Clarita, do certify that the foregoing Resolution was
introduced at the regular meeting of the City Council of the City of
Santa Clarita, held on the 8th day of September 1988,
and was adopted at said meeting by the following vote:
AYES: COUNCILMEMBERS Boyer, Darcy, Heidt, Koontz, McKeon
NOES: COUNCILMEMBERS None
ABSENT: COUNCILMEMBERS None
,
CITYERK