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