R 3986
RESOLUTION NO. 3986
A RESOLUTION OF THE CITY OF ARROYO GRANDE
AUTHORIZING EXAMINATION OF TRANSACTIONS AND
USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 579, the City of Arroyo Grande ("City") entered
into a contract with the State Board of Equalization ("Board") to perform all functions
incident to the administration and collection of local transactions and use taxes; and
WHEREAS, the City Council of the City of Arroyo Grande deems it necessary for
authorized representatives of the City to examine confidential transactions and use tax
records of the Board pertaining to transactions 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 transactions and use tax records of the Board; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code requires that
any person designated by the City shall have an existing contract to examine the City's
sales and use tax records.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Arroyo
Grande as follows:
Section 1. That the following City Officials, or other officer(s) or employee(s) of the
City designated in writing by the City Manager to the State Board of Equalization are
hereby appointed to represent the City with authority to examine transactions and use
tax records of the Board pertaining to transactions and use taxes collected for the City
by the Board pursuant to the contract between the City and the Board.
Members of the City Council
City Manager
City Attorney
Director of Financial Services
The information obtained by examination of Board records shall be used only for
purposes related to the collection of City transactions and use taxes by the Board,
pursuant to the contract.
Section 2. That the City's existing contract with Hinderliter, de Llamas 'and
Associates is hereby amended to add thereto the examination of the transactions and
use tax records of the City pertaining to transactions and use taxes collected for the City
by the Board. The entity designated by this section meets all of the following conditions:
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RESOLUTION NO. 3986
(a) Has an existing contract with the City to examine those transactions and use
tax records;
(b) Is required by that contract to disclose information contained in, or derived
from, those transactions and use tax records only to the officer(s) or
employee(s) 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 transactions 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 transactions and use taxes by the Board
pursuant to the contract between the City and the Board. .
Section 3. The City Clerk of the City is hereby directed to certify adoption of this
Resolution and to send a copy to:
State Board of Equalization
Local Tax Section MIC: 27
POBox 942879
Sacramento, CA 94279-0001
On motion of Council Member Fellows, seconded by Council Member Guthrie, and on
the following roll call vote, to wit:
AYES:
NOES:
ABSENT:
Council Members Fellows, Guthrie, Costello, Arnold, and Mayor Ferrara
None
None
the foregoing Resolution was passed and adopted this 9th day of January 2007.
RESOLUTION NO. 33<;lR
ATTEST:
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KELLY WET ORE, CITY CLERK
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APPROVED AS TO CONTENT:
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STEVEN ADAMS, CITY MANAGER
APPROVED AS TO FORM:
OFFICIAL CERTIFICATION
I, KELLY WETMORE, City Clerk of the City of Arroyo Grande, County of San Luis
Obispo, State of California, do hereby certify under penalty of perjury, that the attached
Resolution No. 3986 is a true, full, and correct copy of said Resolution passed and
adopted at a regular meeting of the City Council/Redevelopment Agency of the City of
Arroyo Grande on the 9th day of January 2007.
WITNESS my hand and the Seal of the City of Arroyo Grande affixed this 11th day of
January 2007.
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ORE, CITY CLERK