HomeMy WebLinkAboutCC Res 4859 2000-11-13
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RESOLUTION NO. L/P49
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEAL
BEACH AUTHORIZING EXAMINATION OF SALES AND USE TAX
RECORDS.
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WHEREAS, pursuant to ordinance NO. 489, the City of Seal Beach 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 Seal Beach deems it desirable and necessary
for authorized representatives of the City to examine eonfidential 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 contact; 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 diselosure 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 SEAL BEACH
HEREBY RESOLVES AS FOLLOWS:
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Section 1. That the City Manager, Director of Administrative Servicesffreasurer and the
Director of Development Services of the City of Seal Beach are 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 on for the purposes related to the collection of City sales and
use taXes by the Board pursuant to that contact.
Section 2.That the City Manager, Director of Administrative Servieesffreasurer and the
Director of Development Services of the City of Seal Beach are hereby appointed to
represent the City with authority to examine those sales and use tax records of the Board,
for purposes of municipal revenue forecasting and verification. The information obtained
by examination of Board records shall be used only for those governmental functions.
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Section 3. That Hinderliter, de Llamas &.Associates 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 person or 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;
b) is required by that eontract to disclose information contained in, or derived from,
those sales and use tax records on to the officer or employee authorized under Section
I 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
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.!D is prohibited by that contract from retaining the information contained in, or derived
frorn those sales and use tax record, after that contract ahs 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 and for purposes relating to the governmental
functions of the City listed in section 2 of this resolution.
Section 5. This resolution supersedes all previous authorization.
Resolution N1JIrIber~
Section 6. The City Clerk shall certify to the adoption of this Resolution and forward a
certified copy to the State Board of Equalization.
PASSED, APPROVED and AD~D by the ~unCi!~ City of Seal Beach, at
a meeting thereof held on the ~ day of ~". 2000 by the following
vote:
AYES:
COUNCIL MEMBE
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NOES:
ABSENT:
O:a.,,~fJz.L ~
/ 'CITY CLERK
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STATE OF CALlFONIA )
COUNTY OF. ORANGE ) SS
CITY OF SEAL BEACH )
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I, Joanne M. Yeo, City Clerk of the City of Seal Beach, California, d~b9certify that
the foregoing resolution is the original copy of Resolution Number on file in
the office of the City Clerk, passed, approved, and adopted by the City c;9J1nci! of the
~~f SVeach at a regular adjourned meeting thereof held on the /3 ~. day of
'4kJ , 2000.
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