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HomeMy WebLinkAboutCC Resolution 8241 (Sales and Use Tax Records)RESOLUTION NO. 8241 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 WHEREAS, 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; and WHEREAS, 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; and WHEREAS, the City of San Rafael has entered into an agreement for sales tax audit and information services with the firm of Municipal Resource Consultants 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; and WHEREAS, all legal prerequisites prior to the adoption of this resolution have occurred. NOW, THEREFORE, BE IT RESOLVED by the San Rafael City Council as follows: Section 1: In all respects as set forth above, the San Rafael City Council hereby certifies to the State Board of Equalization that Municipal Resource Consultants is the designated representative of the City 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 2: Pursuant to California Revenue and Taxation Section 7056 (b), this Council hereby certifies that Municipal Resource Consultants (hereby 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 3: 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 Monday , the 17th day of September 1990, by the following vote, to wit: AYES: COUNCILMEMBERS: Boro, Shippey, Thayer & Vice -Mayor Breiner NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: Mayor Mulryan A. JEANNE LEONCINI, City Clerk �RIGIN�I