HomeMy WebLinkAboutResolution No. 15-7588-Authorizing the Examination of Prepaid Mobile Telephony ServicesRESOLUTION NO. 15 -7588
A RESOLUTION AUTHORIZING THE EXAMINATION OF PREPAID MOBILE
TELEPHONY SERVICES SURCHARGE AND LOCAL CHARGE RECORDS
WHEREAS, Pursuant to Ordinance No. 1307 of the City of Downey and the Local
Prepaid Mobile Telephony Services Collection Act, the City of Downey hereinafter called Local
Jurisdiction, entered into a contract with the State Board of Equalization, hereafter referred to as
the Board, to perform all functions incident to the administration and collection of the prepaid
mobile telephony services surcharge and local charges (Rev. & Tax. Code §42101.5); and,
WHEREAS, the Local Jurisdiction deems it desirable and necessary for authorized
representatives of the Local Jurisdiction to examine confidential prepaid mobile telephony
services surcharge and local charge records pertaining to the prepaid mobile telephony services
surcharge and local charges collected by the Board for the Local Jurisdiction pursuant to that
contract; and,
WHEREAS, the Board will make available to the Local Jurisdiction any information that
is reasonably available to the Board regarding the proper collection and remittance of a local
charge of the Local Jurisdiction by a seller, including a direct seller, subject to the confidentiality
requirements of Sections 7284.6, 7284.7 and 19542 of the Revenue and Taxation Code; and,
WHEREAS, Sections 42110 and 42103 of the 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 prepaid mobile telephony services surcharge and local charge records of the Board;
NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF DOWNEY HEREBY
RESOLVES AS FOLLOWS:
SECTION 1 . That the Director of Finance or other officer or employee of the Local
Jurisdiction designated in writing by the City Manager to the Board is hereby appointed to
represent the Local Jurisdiction with authority to examine prepaid mobile telephony services
surcharge and local charge records of the Board pertaining to prepaid mobile telephony service
surcharge and local charges collected for the Local Jurisdiction by the Board pursuant to the
contract between the Local Jurisdiction and the Board. The information obtained by
examination of Board records shall be used only for purposes related to the collection of the
Local Jurisdiction's prepaid mobile telephony services surcharge and local charges by the
Board pursuant to the contract.
SECTION 2. That the Director of Finance or other officer or employee of the Local
Jurisdiction designated in writing by the City Manager to the Board is hereby appointed to
represent the Local Jurisdiction with authority to examine those prepaid mobile telephony
services surcharge and local charge records of the Board for purposes related to the following
governmental functions of the Local Jurisdiction:
a) Compliance and enforcement of utility users' tax (local charge)
b) Administrative functions set out in City's utility users' tax ordinance
c) Legal Interpretation and enforcement of utility users' tax ordinance (i.e., refunds +
defense of claims)
The information obtained by examination of Board records shall be used only for those
governmental functions of the Local Jurisdictions listed above.
RESOLUTION i
SECTION 3. That N/A is hereby designated to examine
(Firm or consultant)
the prepaid mobile telephony services surcharge and local charges records of the Board of
Equalization pertaining to prepaid mobile telephony services surcharge and local charges
collected for the Local Jurisdiction by the Board. The person or entity designated by this section
meets all of the following conditions (Rev. & Tax. Code, § 42110, subd. (b)(2)):
a) Has an existing contract with the Local Jurisdiction that authorizes the person to
examine the prepaid mobile telephony services surcharge and local charge records
b) Is required by that contract with the Local Jurisdiction to disclose information
contained in or derived from, those records only to an officer or employee of the
Local Jurisdiction authorized by the resolution to examine the information;
c) Is prohibited by that contract from performing consulting services for a seller during
the term of that contract
d) Is prohibited by that contract from retaining information contained in, or derived from,
those prepaid mobile telephony services surcharge and local charge records, after
that contract has expired.
The contract between the Local Jurisdiction and N/A designated by
(Firm or ultanq
the Local Jurisdiction to request information from the Board shall be subject to the following
limitations (Rev. & Tax. Code, §42103, subd. (g)):
a) N/A shall, to the same extent as the Board, be subject to
(Firm or consultant)
Section 55381, relating to unlawful disclosures.
b) the contract between the Local Jurisdiction and N/A
(Firm or consultant)
shall not provide in whole or in part, in any manner a contingent fee arrangement as
payment for services rendered.
BE IT FURTHER RESOLVED THAT the information obtained by examination of the
Board records shall only be used for purposes related to the collection of the Local Jurisdiction's
prepaid mobile telephony services surcharge and local charges by the Board pursuant to the
contract between the Local Jurisdiction and Board, or for purposes related to other
governmental functions of the Local Jurisdiction, as identified above in Section 2.
APPROVED AND ADOPTED this 25th day of August, 2015.
w ZZ
LUIS H. MARQUE a
A RIA M. MIEN , C
City Clerk
RESOLUTION NO.
PAGE 3
I HEREBY CERTIFY that the foregoing ' ' • i adopted !• - City Council i.
the City of Downey at a Regular Meeting held on the 25 th day of August, 2015, by the followin
il' to