HomeMy WebLinkAbout2017-40 CC Reso - Examination of Sales or Transactions and Use Tax Records1
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RESOLUTION NO. 2017- 40
A RESOLUTION AUTHORIZING THE EXAMINATION OF SALES OR TRANSACTIONS AND
USE TAX RECORDS
WHEREAS, pursuant to Ordinance Nos. 602 (1969) and 1149 (2014) and 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 the Transactions and Use Tax Ordinances and the local sales
and use taxes; and
WHEREAS, City deems it necessary for authorized representatives of City to examine
confidential sales and transactions and use tax records of the Board or its successor agency, the
California Department of Tax and Fee Administration, (collectively, or in the alternative, the
"Agency") pertaining to sales and transactions and use taxes collected for City by the Agency;
and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of Agency records and establishes criminal
penalties for the unlawful disclosure of information contained in, or derived from sales or
transactions and use tax records of the Agency; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code requires that any person
designated by City shall have an existing contract to examine City's sales and transactions and
use tax records.
NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the City Manager or other officer or employee of City designated in writing by
the City Manager to the Agency is hereby appointed to represent City with authority to examine
all of the sales and transactions and use tax records of the Agency pertaining to sales and
transactions and use taxes collected for City by the Agency pursuant to the contract between City
and the Agency. The information obtained by examination of Agency records shall be used for
purposes related to the collection of City's sales and transactions and use taxes by the Agency
pursuant to the contract.
Section 2. That the City Manager, or other officer or employee of City designated in writing by
the City Manager to the Agency, is also hereby appointed to represent City with the authority to
examine those sales and transactions and use tax records of the Agency for purposes related to
the following governmental functions of City:
a) tracking and economic development
b) forecasting and budget related functions
c) detection of misallocations and deficiencies
The information obtained by examination of Agency records shall be used only for those
governmental functions of City listed above.
Section 3. That MuniServices, LLC is hereby designated and authorized to examine all of the
sales and transactions and use tax records of the Agency pertaining to all sales and use taxes
collected for City and any transaction and use taxes collected for City under the following
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Transactions and Use Tax Ordinances and any future Transactions and Use Tax Ordinances that
may be enacted in the City:
City of Ukiah Transactions and Use Tax, Measure Y (UKHG)
The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with City to examine sales and transactions and use tax records;
b) is required by that contract to disclose information contained in, or derived from those
sales and transactions and use tax records only to an 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 sales and transactions and use tax records after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Agency records
shall be used only for purposes related to the collection of City's sales and transactions and use
taxes by the Agency pursuant to the contracts between City and the Agency and for purposes
relating to the governmental functions of City listed in Section 2 of this resolution.
Section 4. This resolution supersedes all prior sales and transactions and use tax resolutions of
City adopted pursuant to subdivision (b) of Revenue and Taxation Code Section 7056.
PASSED AND ADOPTED on August 16, 2017, by the following Roll Call Vote:
AYES: Councilmembers Scalmanini, Crane, Mulheren, Doble, and Mayor Brown
NOES: None
ABSTAIN: None
ABSENT: None
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ATTEST:
Kristine Lawler, City Clerk
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. Brown, Mayor
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