HomeMy WebLinkAbout2004-04-27 - RESOLUTIONS - MBIA SALES USE TAX RECORDS (2)RESOLUTION NO. 04-44
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SANTA CLARITA, CALIFORNIA, DESIGNATING
MBIA MUNISERVICES COMPANY 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; and
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 of Santa Clarita; and
WHEREAS, the City of Santa Clarita has entered into an agreement for sales 'ax audit
_ and information services with the firm of MBIA MuniServices Company, to designate MBIA.
MuniServices Company as the authorized Consultant to examine such sales tax records
maintained by the Board on behalf of the City of Santa Clarita; and
WHEREAS, all legal prerequisites prior to the adoption of the Resolution have occurred.
NOW, THEREFORE, the City Council of the City of Santa Clarita does hereby resolve
as follows:
SECTION 1. In all respects as set forth above, the City Council of the City of Sania
Clarita hereby certifies to the State Board of Equalization that MBIA MuniServices Company is
the designated representative 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 2. Pursuant to California Revenue and Taxation Section 7056(b), the City
Council of the City of Santa Clarita certifies that MBIA MuniServices Company (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; and
b. Consultant is required by that contract to disclose information contained in,
or derived from, those sales tax records only to an officer or employee of the
City of Santa Clarita who is authorized by resolution to examine the
information; and
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 from retaining the information contained in, or
derived from, those sales tax records after the contract has expired.
SECTION 3. The City Clerk shall certify to the adoption of the Resolution and certify
this record to be a full, true, and correct copy of the action taken.
PASSED, APPROVED AND ADOPTED this 27`h day of April, 2004.
FA MEMO_,
ATTEST:
CITY CLERK
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF SANTA CLARITA )
I, Sharon L. Dawson, CMC, City Clerk of the City of Santa Clarita, do 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 27` day of April, 2004, by the following vote:
AYES: COUNCILMEMBERS: Weste, Ferry, McLean, Smyth, Kellar
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
CITY CLERK
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF SANTA CLARITA )
CERTIFICATION OF
CITY COUNCIL RESOLUTION
I, Sharon L. Dawson, City Clerk of the City of Santa Clarita, do hereby certify that this is a true
and correct copy of the original Resolution No. 04-44, adopted by the City Council of the City of
Santa Clarita, California on April 27, 2004, which is now on file in my office.
Witness my hand and seal of the City of Santa Clarita, California, this _ day of
,20—.
Sharon L. Dawson, CMC
City Clerk
By
Susan Coffman
Deputy City Clerk