HomeMy WebLinkAbout1988-11-10 - RESOLUTIONS - SALES USE TAX RECORD EXAM (2)RESOLUTION 88-148
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SANTA CLARITA AUTHORIZING
EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance 87-12, the City of
Santa Clarita entered into a contract with the State Board of
Equalization to perform all functions incident to the
administration and collection of local sales and use taxes;
and
WHEREAS, the City Council of the City of Santa Clarita
deems it desirable and necessary for authorized
representatives of the City to examine confidential sales and
use tax records of the State Board of Equalization pertaining
to sales and use taxes collected by the Board for the City
pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and
Taxation Code sets forth certain requirements and conditions
for the disclosure of Board records, and establishes criminal
penalties for the unlawful disclosure of information contained
in, or derived from, the sales and use tax records of the
Board;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA
CLARITA HEREBY RESOLVES AS FOLLOWS:
Section 1. That the City Manager, Assistant City
Manager, or Director of Finance or other officer, employee, or
designated agent of the City designated in writing by the City
Manager to the State Board of Equalization (hereafter referred
to as Board), is hereby appointed to represent the City with
authority to examine sales and use tax records of the Board
pertaining to sales and use taxes collected for the City by
the Board pursuant to the contract between the City and the
Board. The information obtained by examination of Board
records shall be,. used only for purposes related to the
collection of City sales and use taxes by the Board pursuant
to that contract.
Section 2. That the City Manager, Assistant City
Manager, or Director of Finance or other officer, employee,
or designated agent of the City designated in writing by the
City Manager to the Board, is hereby appointed to represent
the City with authority to examine those sales and use tax
records of the Board, for purposes related to business license
functions of the City. The information obtained by
examination of Board records shall be used only for the
business license functions of the City.
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Section 3. That Municipal Resource Consultants is
hereby designated as agent of the City to examine the sales
and use tax records of the Board pertaining to sales and use
taxes collected for the City by the Board. The person or
entity designated by this section meets all of the following
conditions:
(a) has an existing contract with the City to examine those
sales and use tax records;
(b) is required by that contract to disclose information
contained in, or derived from, those sales and use tax
records only to the officer or employee authorized under
Section 1 or Section 2 of this resolution to examine the
information.
(c) is prohibited by that contract from performing consulting
services for a retailer during the term of that contract;
and
(d) is prohibited by that contract from retaining the
information contained in, or derived from those sales and
use tax records, after that contract has expired.
The information obtained by examination of Board records shall
be used only for purposes related to the collection of City
sales and --use taxes by the Board pursuant to the contract
between the City and the Board (and for purposes relating to
the governmental functions of the City as provided in Section
2 of this Resolution).
of
PASSED, APPROVED and ADOPTED this 10th day
November 1988.
Mayor
I HEREBY CERTIFY that the foregoing Resolution was
duly adopted by the City Council of the City of Santa Clarita
at a regular meeting thereof, held on the 10th day of
November , 1988, by the following vote of the Council:
AYES: Councilmembers Boyer, Darcy, Heidt, Koontz, McKeon
NOES: Councilmembers None
ABSENT: Councilmembers None