HomeMy WebLinkAboutReso 144-97 Exam Sales/Use TaxRESOLUTION NO. 144 - 97
A RESOLUTION OF ~ CITY COUNCIL
OF THE CITY OF DUBLIN
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
AND CONSOLIDATING RESOLUTION NO.'s 27-82 AND 93-89
WHEREAS, pursuant to Ordinance No. 8-82, the City of Dublin entered into a contract with the
State Board of Equalization (SBOE) to perform all functions relating to the administration and collection
oflocal sales and use taxes; and
WHEREAS, the City council adopted resolution 27-82, which authorized the City Manager and
designated employees with the authorization to examine confidential sales tax records; and
WHEREAS, In 1989, the City Council amended the 1982 resolution by adopting Resolution No.
93-89, which also authorized the firm of I-rmderliter de Llamas and Associates to represent the City of
Dublin in matters related to the investigation of SBOE records and reports; and
WHEREAS, the SBOE has advised the City that the format of previous resolutions excluded
language required by statute for independent contractors to act on behalf of the City; and
WHEREAS, the City Council of the City of Dublin 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 SBOE for the City pursuant to its contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of SBOE 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;
WHEREAS, the format of this resolution shall meet the requirements of SBOE and will consolidate
actions taken in previous resolutions.
NOW, THEREFORE, BE IT RESOLVED that the City of Dublin does hereby resolve as follows:
Section 1. That the City Manager, or other officer or employee of the City, as designated in writing by
the City Manager to the State Board of Equalization (hereafter referred to as SBOE), is hereby appointed
to represent the City with authority to examine sales and use tax records of the SBOE pertaining to sales
and use taxes collected for the City by SBOE, pursuant to the contract between the City and SBOE. The
information obtained by examination of Board records shall be used only for the purposes related to the
collection of City sales and use taxes by the SBOE 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 SBOE, is hereby appointed to represent the City with authority to examine those sales
and use tax records of the SBOE, for the purposes related to the governmental functions of the City
Finances, including but not limited to revenue collections, projections, and analysis.
Section 3. That as authorized in Section 7056 of the California Revenue and Taxation Code, the City
hereby designates the finn of IWmderliter de Llamas and Associates (hereafter HdL) to examine the sales
and use tax records of the Board pertaining to sales and use taxes collected for the City by the SBOE. The
entity designated by this section meets all of the following conditions:
HdL has an existing contract (approved August 14, 1989 and amended by both parties in
1991), which provides for HdL to examine sales and use tax records;
Co)
HdL is required under Section II 03) of the Agreement with the City to disclose information
contained in, or derived from, those sales and use tax records only to the officer or
employee authorized under Section 1 of this resolution to examine the information.
(0
HdL is prohibited from performing consulting services for a retailer, for the term of the
Agreement under section II(C) of their Agreement with the City.
(d)
HdL is prohibited by section II(D) of the Agreement with the City, from retaining
information contained in, or derived from those sales and use tax records, after the
Agreement has expired.
The information obtained by examination of SBOE records shall be used only for purposes related to the
collection of City sales and use taxes by the SBOE pursuant to the contract between the City and the
SBOE and for the purposes relating to the governmental functions of the City listed in section 2 of this
resolution.
PASSED, APPROVED AND ADOPTED this 2nd day of December, 1997.
AYES:
Councilmembers Barnes, Burton, Howard, Lockhart and Mayor Houston
NOES: None
ABSENT: None
ABSTAIN: None
resosboe.doc
K2/G/12- 2-9 7/re so-tax, doc