CC - 2003-23 - Examination of Sales adn Use Tax Records• i
RESOLUTION NO. 2003-23
A RESOLUTION OF THE CITY COUNCIL OF THE CITY ROSEMEAD_
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 363, the City of Rosemead 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 Rosemead 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 of Equalization 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 ROSEMEAD HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the City Manager, Assistant City Manager, Director of Finance, Mayor, Mayor Pro
Tern and Councilmembers 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 Rosemead 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, Assistant City Manager, Director of Finance, Mayor, Mayor Pro
Tern and Councilmembers 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 and use tax records of the Board, for purposes related to the following governmental
functions of the City:
(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 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 Sections I 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 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.
Introduced, approved and adopted this 0 day of 2003.
ATTEST: (s)
City Clerk
0
I, City Clerk of the City of Avmt~california, DO HEREBY
CERTIFY that the forego' g resolution was duly introduced approved and adopted by the City
Cou iI of the City of µ•*y4at a regular meeting of said Council held on the S' day
of 2003 , by the following roll call vote:
AYES:
NOES:
ABSENT.
(s)
My Clerk
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