HomeMy WebLinkAboutResolution No. 6563 RESOLUTION NO. 6563
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DOWNEY
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 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 and use 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 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 DOWNEY HEREBY
RESOLVES AS FOLLOWS:
SECTION 1. That the City Manager and Finance Director, or other officer or employee
of the City designated in writing by the City Council 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 Manager and Finance Director or other officer or employee
of the City designated in writing by the City Council 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) Complete budget revenue estimates and projections.
(b) Complete economic development studies.
(c) Compile data for debt financing.
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
RESOLUTION NO. 6563
PAGE 2
SECTION 3. That Hinderliter de Llamas and 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 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 ( *or 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 ( *and for purposes relating to the governmental functions of the City
listed in Section 2 of this Resolution).
SECTION 4. That this Resolution supercedes all prior resolutions of the City Council of
the City of Downey adopted pursuant to subdivision (b) of Revenue and Taxation Code Section
7056.
SECTION 5. The City Clerk shall certify to the adoption of this Resolution.
APPROVED AND ADOPTED this 23rd day of A p r i l , 2002.
ATTEST:
Ini IT-GX g
KATHLEEN L. MIDSTOKKE, City Clerk MEREDITH H. PERKINS , Mayor
I HEREBY CER TIFY that the foregoing Resolution was adopted by the City Council of
the City of Downey at a regular meeting held on the 23rd day of Apr i 1
2002, by the following vote, to wit:
AYES: 5 Council Members: Cartozi an , Tre jo , Winningham, McCarthy, Perkins
NOES: 0 Council Members: None
ABSENT: 0 Council Members: None
ABSTAIN:O Council Members: None I‘eeez/4?)A4211/AdeWic>
KATHLEEN L. MIDSTOKKE, City Clerk
(Cmanager /Powell /Resolutions /Sales.tax)