HomeMy WebLinkAboutCC RES 10-25RESOLUTION NO. 10-25
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA AUTHORIZING EXAMINATION OF
SALES, USE AND TRANSACTIONS TAX RECORDS
The City Council of the City of Tustin (the "City") does hereby resolve as follows:
WHEREAS, pursuant to Ordinance No. 708, the City of Tustin 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 Tustin 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, it is hereby ORDERED and DETERMINED, 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 Tustin 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:
Resolution No. 10-25
Page 1 of 3
(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
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 the 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.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of
Tustin held on the 16t" day of February, 2010.
Resolution No. 10-25
Page 2 of 3
ATTEST:
~~ `fit'=LA S`t'OK.ER,
City Clerk
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN )
I, Pamela Stoker, City Clerk and ex-officio Clerk of the City Council of the City of
Tustin, California, do hereby certify that the whole number of the members of the City
Council is five; that the above and foregoing Resolution No. 10-25 was duly and
regularly passed and adopted at a regular meeting of the City Council held on the 16tH
day of February, 2010 by the following vote:
COUNCILMEMBER AYES:
COUNCILMEMBER NOES:
COUNCILMEMBER ABSTAINED:
COUNCILMEMBER ABSENT:
Amante Nielsen Davert Palmer Gavello (5)
None (0)
None (0)
None (0)
.JY~ -~~
PAMELA STOKER,
pity Cr~k
Resolution No. 10-25
Page 3 of 3