HomeMy WebLinkAboutCC RESO 2007-103RESOLUTION NO. 2007 — 103
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF NATIONAL CITY
DESIGNATING MBIA MUNISERVICES COMPANY (MBIA)
AND HINDERLITER, DeLLAMAS AND ASSOCIATES (HdL)
AS AUTHORIZED CITY REPRESENTATIVES TO EXAMINE
THE CITY'S TRANSACTIONS AND USE TAX RECORDS
WHEREAS, pursuant to National City Resolution No. 2006-135, adopted on July
18, 2006, and Section 7270 of the Revenue and Taxation Code, the City of National City ("City")
entered into an agreement with the State Board of Equalization to perform all functions incident
to the administration and operation of the Transactions and Use Tax Ordinance; and
WHEREAS, the City deems it desirable and necessary for authorized
representatives of the City to examine confidential transactions and use tax records of the State
Board of Equalization pertaining to transactions and use taxes collected by the Board for the
City pursuant to that contract; and
WHEREAS, Section 7056 of the 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
transactions and use tax records of the Board.
NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the City Manager, Assistant City Manager, Finance Director,
Community Development Commission ("CDC") Executive Director, Financial Services Officer,
Senior Accountant -Revenue & Recovery, or other officer or employee of the City designated in
writing by the City Manager to the State Board of Equalization (hereafter referred to as "Board")
is hereby appointed to represent the City with authority to examine transactions and use tax
records of the Board pertaining to transactions 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 the
City's transactions and use taxes by the Board pursuant to the contract.
Section 2. That the City Manager or other officer or employee of the City designated
in writing by the City Manager to the Board of Equalization is hereby appointed to represent the
City with authority to examine those transactions 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
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
Resolution No. 2007 — 103
May 15, 2007
Page 2
Section 3. That Hinderliter, DeLlamas and Associates (HdL) and MBIA MuniServices
Company (MBIA) are hereby designated to examine the transactions and use tax records of the
Board of Equalization pertaining to transactions and use taxes collected for the City by the
Board. The person or entity designated by this section meets all of the following conditions:
a) has an existing Agreement with the City to examine those transactions and use
tax records;
b) is required by that Agreement to disclose information contained in, or derived
from those transactions and use tax records only to the officer or employee
authorized under Section 1 of this resolution to examine the information;
c) is prohibited by that Agreement from performing consulting services for a retailer
during the term of that contract;
d) is prohibited by that Agreement from retaining the information contained in, or
derived from those transactions 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 the City's transactions
and use taxes by the Board pursuant to the contracts between the City and Board.
Section 4. That this resolution supersedes all prior transactions and use tax resolutions
of the City of National City adopted pursuant to subdivision (b) of Revenue and Taxation Section
7056.
PASSED and ADOPTED this 15th day of May,
/
ATTES
F oR, Michael Dalla, City Clerk
APPROVED AS TO FORM:
l'
George H. Eiser, III
City Attorney
itt
Ron Morrison, Mayor
Passed and adopted by the Council of the City of National City, Califomia, on May 15,
2007 by the following vote, to -wit:
Ayes: Councilmembers Morrison, Natividad, Parra, Ungab, Zarate.
Nays: None.
Absent: None.
Abstain: None.
AUTHENTICATED BY: RON MORRISON
Mayor of the City of National City, California
iCI k of the City of
City ty N ' Tonal City, California
By:
Deputy
I HEREBY CERTIFY that the above and foregoing is a full, true and correct copy of
RESOLUTION NO. 2007-103 of the City of National City, California, passed and
adopted by the Council of said City on May 15, 2007.
City Clerk of the City of National City, California
By:
Deputy