HomeMy WebLinkAboutResolution 2002-010 RESOLUTION NO. 2002-010
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF ATASCADERO AUTHORINZING
EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 3, the City of Atascadero 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 Atascadero 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, THERFORE,the City Council of the City of Atascadero hereby resolves as follows:
Section 1. The City Manager has the authority to examine Sales and Use Tax records.
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 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. The Administrative Services Director has the authority to examine Sales
and Use Tax records. That the Administrative Services Director or officer or employee of the
City designated in writing by the Administrative Services Director 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) Financial Management
(b) Sales Tax Budget
(c) Business License Management
(d) Potential Management of Redevelopment Agreements
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
Section 3. Hinderliter, de Llamas & Associates has the authority to examine Sales and
Use Tax records. That Hinderliter, de Llamas & Associates is hereby designated to examine the
City of Atascadero
Resolution No.2002-010
Page 2
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 is 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. Supersedes all prior resolutions. That this resolution supersedes all prior
resolutions of the City Council of the City of Atascadero adopted pursuant to subdivision (b) of
Revenue and Taxation Code Section 7056.
On motion by Council Member Luna and seconded by Council Member Clay, the foregoing
Resolution is hereby adopted following roll call vote:
AYES: Council Members Clay, Johnson, Luna, Scalise and Mayor Arrambide
NOES: None
ABSTAIN: None
ABSENT: None
ADOPTED: April 09, 2002
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J. Michael Arrambide, Mayor
Attest:
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Marcia McClure Torgerson, City Cle
App ro d asrto form:
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Roy A. anley, City Atforney