HomeMy WebLinkAboutCC Resolution 7915 (Sales & Use Tax Examination)RESOLUTION NO. 7915
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SAN RAFAEL DESIGNATING MUNICIPAL RESOURCE
CONSULTANTS AS THE AUTHORIZED CITY REPRESENTATIVE
TO EXAMINE SALES AND USE TAX RECORDS
A. RECITALS.
(i) Pursuant to California Revenue and Taxation Code
Section 7200, et seq., the City of San Rafael 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.
(ii) Pursuant to California Revenue and Taxation Code
Section 7056, the City of San Rafael, 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.
(iii) The City of San Rafael has entered into an
agreement for sales tax audit and information services with the firm
of MUNICIPAL RESOURCE CONSULTANTS, a partnership of JOHN T. AUSTIN,
INC. and ALLEN W. CHARKOW, INC. to designate MUNICIPAL RESOURCE
CONSULTANTS as the authorized Consultant to examine such sales tax
records maintained by the Board on behalf of the City of San Rafael.
iv. All legal prerequisites prior to the adoption of
this Resolution has occurred.
B. RESOLUTION.
IT IS HEREBY RESOLVED by the City Council of the City of
San Rafael as follows:
Section 1: In all respects as set forth in the
Recitals, Part A, of this Resolution.
Section 2: The City Council of the City of San Rafael
hereby certifies to the State Board of Equalization that MUNICIPAL
RESOURCE CONSULTANTS is the designated representatives of the City
RESOLUTION NO. 7915
of San Rafael 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 San Rafael.
Section 3: Pursuant to California Revenue and Taxation
Section 7056 (b), this Council hereby certifies that MUNICIPAL
RESOURCE CONSULTANTS, a partnership of JOHN T. AUSTIN, INC. and
ALLEN W. CHARKOW, INC. (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 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.
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 Council of said
City on Tuesday , the 21st day of February 01
1989, by the following vote, to wit:
AYES: COUNCILMEMBERS: Boro, Breiner, Frugoli & Mayor Mulryan
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Thayer
JEAJAM. LEONCI I Clerk
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