HomeMy WebLinkAboutCC Resolution 10753 (Examine Sales & Use Tax Records)RESOLUTION NO. 10753
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SAN RAFAEL AUTHORIZING EXAMINATION OF SALES
AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 1122, the City of San Rafael 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 San Rafael 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 of Equalization 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 SAN RAFAEL HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the City Manager, or other officer or employee of the City of San Rafael
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 of San Rafael 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, or other officer or employee of the City of San Rafael
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 the following governmental functions of the City:
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(a) Community Development Department
(b) Economic Development/Redevelopment Agency
(c) Management Services Department
(d) City Council
(e) Redevelopment Agency Board
(f) City Manager's Department
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
*Section 3. That Hinderliter, de Llamas and Associates is hereby designated 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 officers or employees 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 listed in section 2 of this Resolution).
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I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, hereby certify that the
foregoing resolution was duly and regularly introduced and adopted at a regular meeting
of the City Council of said City held on Tuesday, the 16th day of January, 2001, by the
following vote, to wit:
AYES: COUNCILMEMBERS: Cohen, Heller, Miller, Phillips & Mayor Boro
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
JEANNE M. LEONCINI, City Clerk
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