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HomeMy WebLinkAboutCC Resolution 12668 (Examine TUT Records)RESOLUTION NO. 12668 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS WHEREAS, pursuant to Resolution No. 11876, the City of San Rafael entered into an agreement with Hinderliter, de Llamas and Associates to provide the City with sales and transactions and use tax audits and information services; and 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, pursuant to Resolution No. 11874, 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 transactions and use taxes; and WHEREAS, the City Council of the City of San Rafael deems it necessary for authorized representatives of the City to examine confidential sales and transactions and use tax records of the State Board of Equalization pertaining to sales and transactions and use taxes collected by the Board for the City; 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 sales or transactions and use tax records of the Board; and WHEREAS, Section 7056 of the California Revenue and Taxation Code requires that any person designated by the City shall have an existing contract to examine the City's sales and use tax records. 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 (hereafter referred to as 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 all of the sales or transactions and use tax records of the Board pertaining to sales or transactions and use taxes collected for the City by the Board pursuant to the contract between the City and the Board under the Bradley -Burns Uniform Local Sales and Use Tax Law or the Transactions and Use Tax Law. The information obtained by examination of Board records shall be used only for purposes related to the collection of City sales or transactions and use taxes by the Board pursuant to that contract. Section 2. That Hinderliter, de Llamas and Associates is hereby designated to examine the sales or transactions and use tax records of the City pertaining to sales or transactions and use taxes collected for the City by the Board. The entity designated by this section meets all of the following conditions: (a) 1 -las 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 or transactions and use tax records only to the officer(s) or employee(s) authorized under Section 1 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. (d) Is prohibited by that contract from retaining the information contained in, or derived from those transactions 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 or transactions and use taxes by the Board pursuant to the contract between the City and the Board. Section 3. The City Clerk of the City is hereby directed to certify adoption of this Resolution and to send a copy to: State Board of Equalization Local Tax Section MIC:27 P O Box 942879 Sacramento, CA 94279-0001 I, Esther C. Beirne, 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 San Rafael City Council held on the 16`x' day of March, 2009, by the following vote to wit: AYES: Councilmembers: NOES: Councilmembers: ABSENT: Councilmembers: Brockbank, Connolly, Miller & Mayor Boro None Heller Pq ESTHER C. BEIRNE, City Clerk