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HomeMy WebLinkAboutCC RES 13-13RESOLUTION NO. 13-13 A RESOLUTION • THE CITY COUNCIL • THE CITY • TUSTIN, CALIFORNIA, DESIGNATING MUNICIPAL AUDITING SERVICES, LLC AS AN AUTHORIZED CITY REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF TUSTIN AS FOLLOWS: WHEREAS, pursuant to California Revenue & Taxation Code Section 7200, the City of Tustin has adopted a sales and use tax ordinance that imposes a tax and provides that it can be administered and collected by the State Board of Equalization using the same and existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting California State Sales and Use Taxes; and WHEREAS, pursuant to California Revenue & Taxation Code Section 7056, the City of Tustin may designate by resolution any officer, employee, or any other person to examine all of the sales and use tax records of the State Board of Equalization pertaining to sales and use taxes collected for the City; and WHEREAS, the City of Tustin has entered into a non-exclusive agreement for revenue audits and information services with the firm of MUNICIPAL AUDITING SERVICES LLC as an authorized consultant to examine such sales tax allocation records maintained by the State Board of Equalization on behalf of the City of Tustin; and WHEREAS, all legal prerequisites prior to the adoption of this Resolution have occurred; 1. The City Council of the City of Tustin hereby certifies to the State Board of Equalization that MUNICIPAL AUDITING SERVICES LLC is a designated representative of the City of Tustin for purposes of examining all of the sales and use tax records collected by the State Board of Equalization on behalf of the City of Tustin in order to audit and review the business license tax returns and compliance for the City of Tustin. 2. Pursuant to California Revenue & Taxation Code Section 7056, the Council hereby certifies that MUNICIPAL AUDITING SERVICES LLC (hereinafter "Consultant") meets all of the following conditions: Resolution 13-13 Page 1 of 3 (a) Consultant has an existing contract with the City to examine sales and use MEMO-, tax records of sales and use taxes collected for the City; and (b) Consultant is required by that contract to only disclose information contained in, or derived from, those sales and use tax records to an officer or employee of the City who is authorized by resolution to examine the information; and (c) Consultant is prohibited by the contract with the City from performing consulting service for a retailer during the term of the contract; and (d) Consultant is prohibited by the contract from retaining the information contained in, or derived from, those sales and use tax allocation records after the contract has expired. PASSED AND ADOPTED by the City Council of the City of Tustin, at a regular meeting on the 19th day of March, 2013. ATTEST: JEFrREY C PARKER, Cit. Cie ELWYN Al, MURRAY, A' Mayor 10 INN Resolution 13-13 Page 2 of 3 'I STATE OF CALIFORNIA ) COUNTY OF ORANGE ) SS CITY OF TUSTIN 1, JEFFREY C. PARKER, 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 of the City of Tustin is five; that the above and foregoing Resolution No. 13-13 was duly passed and adopted at a regular meeting of the Tustin City Council, held on the 19th day of March, 2013, by the following vote: • 91 ilk Log I x kvi kh 1 001 M leakAr-911 41 JEFFR, PARKER, City"' Clerk •— 0 * a Murray, Puckett, Nielsen, Gomez, Bernstein (5) None (0) None (0) None (0)