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RESOLUTION NO. 92-60
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH
DESIGNATING A CITY CONSULTANT AS THE AUTHORIZED
CITY REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS
WHEREAS, pursuant to California Revenue and Taxation Code Section
7200, et seq., the City of Ukiah has adopted a sales and use tax ordinance
which imposes a tax and provides a measure therefor that can be
administered and collected by the State Board of Equalization along the
same and existing statutory and administrative procedures followed by the
State Board of Equalization in administering and collecting the California
State Sales and Use Taxes; and
WHEREAS, pursuant to California Revenue and Taxation Code Section
7056, the City of Ukiah, by resolution, may designate any officer,
employee or any other person to examine all of the sales and use tax
records of the Board pertaining to sales and use taxes collected for the
City; and
WHEREAS, the City of Ukiah has entered into an agreement for sales
tax audit and information services with the firm of MUNICIPAL RESOURCE
CONSULTANTS, a partnership of JOHN T. AUSTIN, INC., AND ALLEN W. CHARKOW,
INC., to designate MUNICIPAL RESOURCE CONSULTANTS as the authorized
Consultant to examine such sales tax records maintained by the Board on
behalf of the City of Ukiah; and
WHEREAS, all legal prerequisites prior to the adoption of this
Resolution have occurred.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
UKIAH, as follows, to wit:
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Section 1: In all respects as set forth above, the City of Ukiah
City Council hereby certifies to the State Board of Equalization that
MUNICIPAL RESOURCE CONSULTANTS is the designated representative of the
City of Ukiah to examine all of the sales and use tax records of the Board
pertaining to sales and use taxes collected by the Board on behalf of the
City of Ukiah.
Section 2: Pursuant to California Revenue and Taxation Section
7056(b), the Ukiah City Council hereby certifies that MUNICIPAL RESOURCE
CONSULTANTS, a partnership of JOHN T. AUSTIN, INC, AND ALLEN W. CHARKOW,
INC., (hereinafter referred to as "Consultant") meets all of the following
conditions:
a. CONSULTANT has an existing contract with the City to examine
sales tax records;
b. CONSULTANT is required by that contract to disclose information
contained in, or derived from, those sales tax records only to an officer
or employee of the CITY who is authorized by resolution to examine the
information;
c. CONSULTANT is prohibited by the contract from performing
consulting services for a retailer during the term of the contract; and
d. CONSULTANT is prohibited by the contract from retaining the
information contained in, or derived from, those sales~ tax records after
the contracts have expired.
Section 3. This authorization shall be valid and effective only
if accompanied by a letter signed by the City Manager of the City of Ukiah
that CONSULTANT has a currently effective contract with the City and shall
be invalid and ineffective if that contract is terminated by either party.
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Section 4.
Resolution.
The City shall certify to the adoption of this
PASSED AND ADOPTED, on May 20, 1992, by the following roll call vote:
AYES: Councilmembers Wattenburger, Shoemaker, Schneiter and
Mayor Henderson
NOES: None
ABSENT: Counci lmember McMichael
ABSTAIN: None
~{A~R Colleen B. HenderSon
CITY ,CLERK' ~z/ZMc Kay
Res2/Resource Consultants
