HomeMy WebLinkAboutCC RESO 2002 - 80RESOLUTION NO. 2002 — 80
RESOLUTION OF THE CITY COUNCIL
OF THE CITY ON NATIONAL CITY
AUTHORIZING EXAMINATION OF SALES
AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 91-185, the City of National City 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 National City 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 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, BE IT RESOLVED by the City Council of the City of
National City as follows:
Section 1. That the City Manager and Finance Director, or other officer or
employee of the City designated in writing by the City Council to the State Board of
Equalization (hereinafter referred to as "Board"), is hereby appointed to represent the City 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 and Finance Director, or other officer or
employee of the City designated in writing by the City Council 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) Collection of local sales and use taxes.
b) Municipal revenue forecasting and verification.
c) Comparing business licenses issued by National City to sellers
permits issued by the State Board of Equalization.
The information obtained by examination of Board records shall be used only for
those governmental functions of the City listed above.
Section 3. That HdL Companies 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 the following conditions:
Resolution No. 2002 — 80
June 4, 2002
Page Two
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 1 and 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 the contract; and
d) is prohibited by that contact 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.
Section 4. That this resolution supersedes National City Resolution No. 91-
185 of the City Council of the City of National City adopted pursuant to subdivision (b) of
Revenue and Taxation Code Section 7056.
PASSED and ADOPTED this 4th day of June, 2002.
George H. aters, Mayor
ATTEST:
Michael R. Dalla, ity Clerk
APPROVED AS TO FORM:
�•� Lt
George H. Eiser, III
City Attorney