HomeMy WebLinkAbout02-63 - Authorizing Examination of Sales and Use Tax RecordsRESOLUTION NO. 02-63
A RESOLUTION OF THE CITY COUNCIL OF THE -CITY OF
COSTA MESA, CALIFORNIA AUTHORIZING EXAMINATION
OF SALES AND USE TAX RECORDS
THE CITY COUNCIL OF THE CITY OF COSTA MESA DOES HEREBY RESOLVE AS
FOLLOWS:
WHEREAS, pursuant to Ordinance No. 73-39, the City of Costa Mesa
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, the City Council of the City of Costa Mesa deems it desirable
and necessary for authorized representatives of the City to examine confidential
sales and use tax records of the State Board of Equalization pertaining to sales and
use taxes collected by the Board for the City pursuant to that contract; 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, the sales and use tax records of the Board;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF COSTA MESA
HEREBY RESOLVES AS FOLLOW:
Section 1 . That the City Council, City Manager, and the Director of Finance,
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or other officer or employee of the 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 sales and use tax records
of the Board pertaining to sales and use taxes collected for the City by the Board
pursuant to the contract between the City and the Board. The information obtained
by examination. of Board records shall be used only for purposes related to the
collection of City sales and use taxes by the Board pursuant to that contract.
Section 2. That the City Council, City Manager, and the Director of Finance,
or other officer or employee of the City designated in writing by the City Manager
to the Board, is hereby appointed to represent the City with authority to examine
those sales and use tax records of the Board, for purposes related to the following
governmental functions of the City:
(a) Comparison of Business Licensing Information
(b) Revenue Forecasting
The information obtained by examination of Board records shall be used only for
those governmental functions of the City listed above.
Section 3. That Hinderliter de Llamas and . Associates (HDL) is hereby
designated to examine the sales and use tax records of the -Board pertaining to
sales and use taxes collected for the City by the Board. The entity designated by
this section meets all of the following conditions:
(a) Has an existing contract with the City to examine those sales and use
tax records;
(bb Is required by that contract to disclose information contained in, or
derived from, those sales and use tax records only to the officer or
employee authorized under Section 1 and Section 2 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; and
(d) Is prohibited by that contract from retaining the information contained
in, or derived from those sales 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 and use taxes by the Board pursuant
to the contract between the City and the Board
Section 4. That this resolution supercedes all prior resolutions of the City
Council of the City of Costa Mesa adopted pursuant to subdivision (b) of Revenue
and Taxation Code Section 7056.
PASSED AND ADOPTED this 3`d day of September 2002.
ATTEST:
Deputy V1Ly Clerk of the City of Costa Mesa Mayor of the City of Costa Mesa
Approved
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STATE OF CALIFORNIA)
COUNTY OF ORANGE ) ss
CITY OF COSTA MESA)
I, JULIE FOLCIK, Deputy City Clerk and ex -officio Clerk of the City Council of
the City of Costa Mesa; hereby certify that the above and foregoing Resolution
No. 02-63 was duly and regularly passed and adopted by the said City'Council
at a regular meeting thereof held on the 3`d day of September, 2002, by the
following roll call vote:
AYES: Dixon, Monahan, Cowan, Robinson, Steel
NOES: None
/-d1.1.1A011 a I E =
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of
the City of Costa Mesa this 4th day of September, 2002.
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Deputy City Clerk and ex -officio Clerk of
the City Council of the City of Costa Mesa