HomeMy WebLinkAboutCC RESO 2004 - 211RESOLUTION NO. 2004 — 211
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF NATIONAL CITY
AMENDING RESOLUTION NO. 2002-4 AUTHORIZING
ACCESS TO SALES AND USE TAX RECORDS UNDER AN
AGREEMENT WITH HINDERLITER, DE LLAMAS & ASSOCIATES
AND MUNICIPAL AUDITING SERVICES PURSUANT TO
REVENUE AND TAXATION CODE SECTION 7056
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 under an agreement with Hinderliter, De Llamas and
Associates ("HDL"); and Municipal Auditing Services ("MAS")
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;
and
WHEREAS, pursuant to Resolution No. 91-185, the City Council
authorized access to sales and use tax records and portions of Resolution No. 91-185
were subsequently amended by Resolution No. 2002-4; and
WHEREAS, the City Council desires to amend Resolution No. 2002-4 by
amending Sections 2 and 3 thereof.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
National City that the City Manager, or other officer or employee of the City designated
in writing by the City Manager to the State Board of Equalization (hereinafter referred to
as Board), is hereby appointed to represent the City of National 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.
BE IT FURTHER RESOLVED that the City Manager, 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
c) Community and economic development
d) Business license tax administration
Resolution No. 2004 — 211
November 16, 2004
Page Two
The information obtained by examination of Board records shall be used
only for those governmental functions of the City listed above.
BE IT FURTHER RESOLVED that Section 2 of Resolution No. 2002-4 is
hereby amended as follows:
Section 2. The following City and CDC officials are hereby
authorized to receive and review sales and use tax allocation information from the State
Board of Equalization:
Finance Director
Financial Services Officer
Senior Accountant: Revenue and Recovery Function
Accounting Assistant: Business License Program
CDC Executive Director
CDC Deputy Director of Finance/Administration
BE IT FURTHER RESOLVED that Section 3 of Resolution No. 2002-4 is
hereby amended to read as follows:
Section 3. The following independent contractors for the
City of National City and the Community Development Commission of the
City of National City are also hereby authorized to receive and review
sales and use tax information received from the State Board of
Equalization:
Silberman & Sloan, LLP
Hinderliter, De Llamas and Associates
Municipal Auditing Services
The entities designated by this Section meet 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 by 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
Resolution No. 2004 — 211
November 16, 2004
Page Three
d) is prohibited by that contract from retaining information
contained in, or derived from, those sales and use tax records after that
contract has expired.
BE IT FURTHER RESOLVED that 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 this
resolution.
PASSED and ADOPTED this 16th day of November, 2004,
Nic Inzuri a,`M'ayor
ATTEST:
Mic ael Dalla, ' ity Clerk
APPROVED AS TO FORM:
JAI Ids: I
George H.Eiser, III
City Attorney