HomeMy WebLinkAboutRES 89-39RESOLUTION NO. 89- 39
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF DIAMOND BAR AUTHORIZING EXAMINATION
OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance 8, 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 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 the City Manager, or other officer or
employee of the City designated in writing by the City Manager
to the Board, is hereby appointed to represent the City with
authority to examine those sales and use tax records of the
Board, for purposes related to the following governmental
functions of the City:
(a)
(b)
(c)
The information obtained by examination of Board records shall
be used only for those governmental functions of the City
listed above.
*Section 3. That ROBERT L. VAN NORT 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 sales 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;
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 (*and for purposes relating to
the governmental functions of the City listed in Section 2 of
this resolution).
(* Include in resolution only if applicable).
INTRODUCED, APPROVED AND ADOPTED THIS 6th day
Of June , 1989.
011
I► ROBERT L. VAN NORT , City Clerk of the
City of Diamond Bar, do hereby certify that the foregoing
Resolution was introduced at a regular meeting of the City
Council of the City of Diamond Bar held on the Ath day of
JIIne ► 1989, and was finally passed at a regular meeting of
the City Council of the City of Diamond Bar held on the �t-h
day of June , 1989, by the following vote:
AYES: COUNCIL MEMBERS: Miller, Forbing, Werner,
Mayor Pro Tem Horcher and
Mayor Papen
NOES: COUNCIL MEMBERS: NONE
ABSENT: COUNCIL MEMBERS: NONE
ATTESTV Z/2Y
City C-14—rk-