HomeMy WebLinkAbout4.09 Sales & Use Tax Records
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CITY OF DUBLIN
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: August 14, 1989
SUBJECT
Resolution authorizing the examination of Sales and
Use Tax Records
EXHIBITS ATTACHED
Resolution
RECOMMENDATION '~ Aqopt Resolution
FINANCIAL STATEMENT: A contract will be signed with Hinderliter, De Llamas
and Associates to monitor sales tax, which will cost
$4,800 for this year. Sufficient funds are included
in the 1989-90 Budget.
DESCRIPTION Consistent with the budget discussion concerning the
need for specialized assistance in the area of sales tax monitoring, the
City reviewed two proposals from firms that develop informational reports
from Sales Tax Data. Staff chose the firm of Hinderliter, De Llamas and
Associates at a cost of $400 per month to perform the monitoring. The
results of their work will be the creation of a computer data bank necessary
to track the sales tax revenues received by the City, and the preparation of
particular reports showing the revenues generated by business types, major
sales tax producers and trends in major business categories.
Before the City can release sales tax data to this firm, the State requires
that the existing resolution which authorizes the City Manager and Finance
Director to examine sales and use tax records, be amended to provide that
the contract firm also be allowed access to this information.
The attached resolution will give the authority to City Staff and the State
to release sales tax data to representatives of Henderliter, De Llamas and
Associates. A certified copy of the resolution will be forwarded to the
State Board of Equalization, as required by State law.
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ITEM NO.
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COPIES TO:
_~ 390- 7.::7
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. RESOLUTION NO. 93- 89 .
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
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AMENDING RESOLUTION NO. 27-82
AUTHORIZING EXAMINATION OF SALES ANP USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 8-82, the City of Dublin entered
into a contract with the State Board of Equalization to perform all
functions relating to the administration and collections of local sales
and use taxes; and
WHEREAS, the City Council of the City of Dublin deems it desirable
and necessary from time to time for a representative of the City to audit
for and in its behalf the sales and use tax transcripts and collections
that are made for the City by the State Board of Equalization; and
WHEREAS, Section 7056 of the Revenue and Taxation Code of the State
of California states in part that the Board shall permit any duly
authorized officer, or employee of such City, to examine all of the sales
and use tax records of the City.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of
Dublin hereby resolves as follows:
Section 1. That the City Manager, his/her designee, or any designated
representative of Hinderliter, :De Llamas and Associates is hereby
appointed to represent the City of Dublin with full authority to
investigate and review sales and use tax transactions and collections for
the City, contained in the records of the State Board of Equalization.
Section 2. That as provided in Section 7056 of the Revenue and Taxation
Code, the information so gained by the City Manager, his/her designee, or
by any designated representative of Hinderliter De Llamas and Associates
shall be used only for purposes related to the collection of local sales
and use taxes by the Board pursuant to the contract.
PASSED, APPROVED AND ADOPTED this 14th day of August, 1989.
NOES:
Councilmembers Hegarty, Jeffery, Snyder, Vonheeder and
Mayor Moffatt
None
AYES:
ABSENT:
None
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I~ Richard C. Ambrose, City Clerk of the City of Dublin, do hereby
certify under penalty of perjury that the foregoing is a true and
accurate cop~ of a Resolution adopted by t,he City Council of the City of
Dublin on I/LtLltt.4-t It! , 1989. _I; #:
fI By'. C. v;
Kay Kec , Deputy
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