HomeMy WebLinkAbout2017-03 CC Reso - Auth Examination of Transactions & Use Tax Records1
RESOLUTION NO. 2017- 03
A RESOLUTION AUTHORIZING THE EXAMINATION OF TRANSACTIONS (SALES) AND USE
TAX RECORDS
WHEREAS, pursuant to Ordinance No. 1165 of the City of Ukiah, hereinafter called District and
Section 7270 of the Revenue and Taxation Code, the District entered into a contract 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 District deems it desirable and necessary for authorized representatives of the
District 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 District 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 and/or Finance Director or other officer or employee of the District
designated in writing by the City Manager and/or Finance Director to the State Board of Equalization
(hereafter referred to as Board) is hereby appointed to represent the District with authority to examine
transactions and use tax records of the Board pertaining to transactions and use taxes collected for
the District by the Board pursuant to the contract between the District and the Board. The information
obtained by examination of Board records shall be used only for purposes related to the collection of
the District's transactions and use taxes by the Board pursuant to the contract.
Section 2. That the City Manager and/or Finance Director or other officers or employees of the
District designated in writing by the City Manager and/or Finance Director to the Board of Equalization
is hereby appointed to represent the District with authority to examine those transactions and use tax
records of the Board for purposes related to the following governmental functions of the District:
a) General Government Purposes
b) Budget Planning
c) Economic Development
d) Transportation Planning
e) Community Development
f) Auditing
The information obtained by examination of Board records shall be used only for those governmental
functions of the District listed above.
Section 3. That MuniServices, LLC, is hereby designated to examine the transactions and use tax
records of the Board of Equalization pertaining to transactions and use taxes collected for the District
by the Board. The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with.the District to examine those transactions and use tax records;
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b) is required by that contract to disclose information contained in, or derived from those
transactions and use tax records only to the officer or employee authorized under Section 1
(or Section 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 that contract;
d) is prohibited by that contract 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 District's transactions and use taxes by the Board
pursuant to the contracts between the District and Board.
Section 4. That this resolution supersedes all prior transactions and use tax resolutions of the City of
Ukiah adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056.
INTRODUCED, APPROVED AND ADOPTED this 4th day of January, 2017, by the following roll call
vote:
AYES: Councilmembers Scalmanini, Crane, Mulheren, Doble, and Mayor Brown
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST:
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. Brown, Mayor
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