HomeMy WebLinkAbout2008-34 Examination of Sales and Tax RecordsRESOLUTION NO. 2008-34
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH
AUTHORIZING EXAMINATION OF SALES AND TAX RECORDS
WHEREAS, pursuant to City of Ukiah Municipal Code, Chapter 8, Sales and Use
Tax, Section 1702, (Ordinance 511 §3 adopted 1956), the City of Ukiah 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 Ukiah 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, THE CITY COUNCIL OF THE CITY OF UKIAH HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the Finance Director, 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 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 Government Financial Strategies Inc. 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 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 safes 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 contract from performing consulting services for a
retailer during the term of that contract; and
d) is prohibited by that contract 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.
Introduced, approved and adopted this 15th day of October, 2008.
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ATTEST: ( (s
Mz or
I, Linda c. Brown ,City Clerk of the City of Ukiah, California, DO
HEREBY CERTIFY that the foregoing resolution was duly introduced, approved
and adopted by the City Council of the City of Ukiah, at a regular meeting of said
Council held on the 15th day of October, 2008, by the following roll call vote:
Ayes: Councilmember Thomas, McCowen, Rodin, Baldwin, and Mayor Crane
NOeS: None
Absent: None
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