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