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