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HomeMy WebLinkAbout23253 RESOLUTION NO. 23253 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX RECORDS. WHEREAS, the City of Palm Springs has 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 of Palm Springs entered into a contract with the State Board of Equalization 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 Palm Springs deems it necessary and desirable for authorized representatives of the City to examine confidential sales and transactions and use tax records of the Board pertaining to sales and transactions and use taxes collected by the Board for the City; 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 sales or transactions and use tax records of the Board; and WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Board records including requiring the adoption of a resolution authorizing access to the sales, transactions, and use tax records; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PALM SPRINGS HEREBY RESOLVES AS FOLLOWS: Section 1. The Director of Finance and Treasurer 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 all of the sales and transactions and use tax records of the Board pertaining to sales or transactions and use taxes collected for the City by the Board of Equalization pursuant to the contract between the City and the Board under the Bradley-Burns Uniform Local Sales and Use Tax Law or the Transactions and Use Tax Law. The information obtained by examination of Board records shall be used only for purposes related to the collection of City sales or transactions and use taxes by the Board pursuant to the contract. Resolution No. 23253 Page 2 Section 2. The Director of Finance and Treasurer 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 transactions and use tax records of the Board for purposes related to the following governmental functions of the City: a) functions related to Sales, Transaction, and/or Use Tax collection or administration; and b) functions related to budgeting and forecasting of revenue; and c) other governmental functions as specified in writing by City Manager. Section 3. MuniServices, LLC is hereby designated to examine the sales and transactions and use tax records of the Board pertaining to sales and transactions and use taxes collected for the City by the Board. MuniServices, LLC meets all of the following conditions: a) has an existing contract with the 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 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; 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. The information obtained by examination of Board records shall be used only for purposes related to the collection of City's sales and transactions and use taxes by the Board pursuant to the contracts between the City and the Board of Equalization and for purposes relating to the governmental functions designated in Section 2. Section 4. This resolution supersedes all prior sales and transactions and use tax resolutions of the City of Palm Springs adopted pursuant to subdivision (b) of Revenue and Taxation Section 7056. Resolution No. 23253 Page 3 APPROVED AND ADOPTED THIS 7T" DAY OF NOVEMBER, 2012. David H. Ready, Cit r ger ATTEST: mes Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, James Thompson, City Clerk of the City of Palm Springs, California do hereby certify that the foregoing resolution was duly introduced, approved, and adopted by the City Council of the City of Palm Springs, at a regular meeting of said Council held on November 7, 2012, by the following vote: AYES: Councilmember Hutcheson, Councilmember Lewin, Councilmember Mills, Mayor Pro Tern Foat, and Mayor Pougnet. NOES: None. ABSENT: None. ABSTAIN: None. mes Thompson, City Clerk C TIZ013 City of Palm Springs, California