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HomeMy WebLinkAboutItem 6.1 Review Sales and UseTax Revenue fi 301D -10 CITY OF DUBLIN • AGENDA STATEMENT Meeting Date: June 14, 1982 SUBJECT: - Resolution authorizing examination of sales and use tax records. EXHIBITS ATTAHCED: Resolution, Section 7056 of the Revenue and Taxation Code RECOMMENDATION: Adopt resolution FINANCIAL STATEMENT: None DESCRIPTION: As you are aware, revenue generated from the sales and use tax } is the most important source of revenue for the City of Dublin. In order that - staff can adequately forecast and monitor sales tax revenues throughout the year, it is important for staff to have the ability to review sales and use tax records held by the State Board of Equalization. The Board of Equalization permits such a review provided that the City Council adopts a resolution authorizing the City Manager or his designated employee to review such records. Copies To: / 1 0 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF-DUBLIN - AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS WHEREAS, pursuant to Ordinance 8, the City of Dublin entered into a contract with the State Board of Equalization to perform all functions incident 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 transactions 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, THE CITY COUNCIL OF THE CITY OF DUBLIN HEREBY RESOLVES AS FOLLOWS: SECTION 1. That the City Manager, or any designated assistant or employee of such officer, 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 or any designated assistant or employee of such officer shall be used only for purposes related to the col- lection of local sales and use taxes by the Board pursuant to the contract. Introduced, approved and adopted this day of , 1982. ATTEST: City Clerk Mayor gF I, Dorothy Hock, City Clerk of the City of Dublin, California, DO HEREBY CERTIFY that the foregoing resolution was duly introduced, approved and adopted by the City Council of the City of Dublin at a regular meeting of said Council held on the day of , 1982, by the following roll call vote: AYES: NOES: ABSENT: City Clerk l GC. `--G 1.::. • SECTION 7056, REVENUE AND TAXATION CODE 7056. Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2 of this part, it is unlawful for the board of any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or any other information pertaining to any retailer or any other person required to report to the board or pay a tax pursuant to this part, or the amount or source of income, profits, losses , expenditures, or any particu- lar thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Governor may, by general or special order, authorize examina- tion by other state officers , by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person of the records maintained by the board under this part. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. When requested by resolution of the legislative body of any county, city and county or city, the board shall permit only duly ry authorized officer or employee of such county, city and county, or city, to examine all of the sales and use tax records of the board pertaining to sales and use taxes collected for the county, city and county or city by the board pursuant to contract entered into between the board and the county, city and county or city under the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5, commencing with Section 7200, of Division 2 of the Revenue and Taxation Code) . Information obtained by examination of board records as herein permitted shall be used only for pur- poses related to the collection of local sales and use taxes by the board pursuant to the contract. When requested by resolution of the legislative body of a district the board shall permit any duly authorized officer or employee of such district to examine the records of the board pertaining to transactions and use taxes collected for the dis- trict by the board pursuant to contract entered into between the board and the district. Information obtained by examination of the board records as herein permitted shall be used only for purposes related to the collection of district transactions and use taxes by the board pursuant to the contract. Successors, receivers, trustees, executors , administrators , assignees, and" guarantors , if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.