HomeMy WebLinkAbout10b. Sales Tax Reso
RESOLUTION NO. 10-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DOWNEY
AUTHORIZING EXAMINATION OF SALES, USE AND TRANSACTIONS TAX
RECORDS
WHEREAS,
pursuant to Ordinance 444, the City of Downey entered into a
contract with the State Board of Equalization to perform all functions incident to the
administration and collection of local sales, use and transactions taxes; and
WHEREAS
, the City Council of the City of Downey deems it desirable and
necessary for authorized representatives of the City to examine confidential sales, use
and transactions tax records of the State Board of Equalization pertaining to sales, use
and transactions 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 of Equalization
records, and establishes criminal penalties for the unlawful disclosure of information
contained in, or derived from, the sales, use and transactions tax records of the Board.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DOWNEY DOES
RESOLVE AS FOLLOWS:
SECTION 1.
That the City Manager, 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 of Downey with authority
to examine sales, use and transactions tax records of the Board pertaining to sales, use
and transactions 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, use and
transactions taxes by the Board pursuant to that contract.
SECTION 2.
That the City Manager, 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, use and transactions tax records of the
Board, for purposes related to the following governmental functions of the City:
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
RESOLUTION NO. 10-
PAGE TWO
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 & Associates is hereby designated to
examine the sales, use and transactions tax records of the Board pertaining to sales,
use and transactions 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, use and
transactions tax records;
(b) Is required by that contract to disclose information contained in, or derived
from, those sales, use and transactions tax records only to the officer or employee
authorized under Sections 1 or 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, use and transactions 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, use and transactions 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.
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APPROVED ADOPTED
this 26 day of October, 2010.
ANNE M. BAYER, MAYOR
ATTEST:
KATHLEEN L. MIDSTOKKE, City Clerk
RESOLUTION NO. 10-
PAGE THREE
I HEREBY CERTIFY
that the foregoing Resolution was adopted by the City Council of
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the City of Downey at a regular meeting held on the 26 day of October 2010, by the
following vote, to wit:
AYES: Council Members:
NOES: Council Member:
ABSENT: Council Member:
ABSTAIN: Council Member:
KATHLEEN L. MIDSTOKKE, City Clerk