HomeMy WebLinkAboutRES 2002-31RESOLUTION NO: 2002- 31
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND BAR AUTHORIZING
ACCESS/EXAMINATION OF SALES AND USE TAX RECORDS PURSUANT TO
REVENUE AND TAXATION CODE SECTION 7056; RESCINDING RESOLUTION NO: 96-
37 AND 96-38 IN ITS ENTIRETY.
WHEREAS, pursuant to ordinance No: 8 (1989), the City of Diamond Bar 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 Diamond Bar 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 DIAMOND BAR
HEREBY RESOLVES AS FOLLOWS:
SECTION 1. That the City Manager, 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 pursuant to the contract between the City and the
Board. The following City officials are hereby authorized to receive and review sales and
use tax allocation information from the State Board of Equalization.
Deputy City Manager
Finance Director
Senior Accountant
The information obtained by examination of Board records shall be used only for the
purposes related to the collection of City sales and use tax by the Board pursuant to that
contract.
SECTION 2. The following independent contractors are hereby designated to
examine the sales and use tax records of the Board pertaining to sales and use tax
collected for the City by the Board.
Hinderliter, de Llamas & Associates
The persons or entity designated by this section meets all of the following conditions:
a) Has a current confidentiality contract with the City to examine those sales and use tax
records;
2002-31
b) Is required by that contract to disclose information contained in, or derived from, those
sales 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.
SECTION 3. 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 for
municipal revenue forecasting and verification.
SECTION 4. The City Clerk shall certify to the adoption of this Resolution and send
forward a certified copy to:
State Board of Equalization
Local Revenue Allocation Section
450 N Street, MIC #27
Sacramento, CA 94279-0027
SECTION 5: That this resolution supercedes all prior resolutions of the City Council of
the City of Diamond Bar adopted pursuant to subdivision (b) of Revenue and Taxation
Code Section 7056.
ADOPTED AND APPROVED THIS 7th day of May , 2002
6LIL-t-P, (2 -
Wen P. Chang, Mayorarey
a
1, LYNDA BURGESS, City Clerk of the City of Diamond Bar, do hcertify that the
foregoing Resolution was passed, approved and adopted at a meeting of the city Council of
the City of Diamond Bar held on the 7th day of May , 2002, by the following
vote:
AYES: COUNCIL MEMBERS: Herrera, Huff, zirbes, MPT/O'Connor,
M/Chang
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
ATTEST: i��2 J `✓tr�1�
LyncI6 Burgess
City Clerk of the City of Diamond Bar
2002-3]_