HomeMy WebLinkAbout11/7/2012 - STAFF REPORTS - 2.H. 4��?A`M Sp9
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c4`'FTtV NVI CITY COUNCIL STAFF REPORT
DATE: November 7, 2012 CONSENT CALENDAR
SUBJECT: PROPOSED RESOLUTION AUTHORIZING THE EXAMINATION OF
SALES OR TRANSACTIONS AND USE RECORDS BY THE BOARD OF
EQUALIZATION TO CITY SALES TAX AUDITORS
FROM: David H. Ready, City Manager
BY: Department of Finance and Treasury
SUMMARY
The City Council will consider the adoption of a resolution authorizing MuniServices to
examine the City's sales and use tax records from the State Board of Equalization.
RECOMMENDATION:
1. Adopt Resolution No. "A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE
EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX
RECORDS".
STAFF ANALYSIS:
The City of Palm Springs has had an agreement with MuniServices, LLC since July
2006 for sales and use tax auditing services. This agreement allows MuniServices to
represent the City for purposes of examining Board of Equalization (BOE) records
pertaining to sales and use tax records to identify errors and omissions.
After the passage of Measure J, the City entered into an agreement with the BOE to
administer and collect the additional local sales and use taxes Measure J will provide.
This action extends MuniServices' permission to obtain and examine the sales and use
tax data to include the amounts collected under Measure J beginning April 1, 2012. The
BOE requires this permission be granted through a resolution formally adopted by the
City Council.
ITEM NO.
City Council Staff Report
November 7, 2012 -- Page 2
Proposed Resolution Authorizing the Examination of Sales Tax Records
FISCAL IMPACT:
None. There are no additional costs for these services.
Geoffrey 8. Kiehl David H. Ready
Director of Finance and Treasurer City Manager
mes Thompson
Chief of Staff/ City Clerk
Attachments:
Proposed Resolution
02
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PALM SPRINGS AUTHORIZING THE
EXAMINATION OF SALES OR TRANSACTIONS
AND USE TAX RECORDS
WHEREAS,the City of Palm Springs has entered into a contract with t Board of Equalization
to perform all functions incident to the administration and collection 0 cal sales and use taxes; and
WHEREAS, the City of Palm Springs entered into a contract wi e Sta ard of Equalization to
perform all functions incident to the administration and collection local tr ions and use taxes;
and „
WHEREAS, the City Council of the City of Palm Springs deems it necessary and de or
authorized representatives of the City to examine confidential sales and transactions an se 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 d Taxation Code sets forth certain
requirements and conditions for the disclosure B ds and establishes criminal penalties for
the unlawful disclosure of information containe 'n, or es or transactions and use tax
records of the Board; and
WHEREAS, Section 7056 of the California Revenm d Taxation Code sets forth certain
requirements and conditions for the disclosure of Bo ords including requiring the adoption of a
resolution authorizing access to the sales, transactions d use tax records;
NOW, T _. $E CITY COUNCIL OF THE CITY OF PALM SPRINGS HEREBY
RESO m S AS FOL
Section Director of F . e and Treasurer or other officer or employee of the City designated
in writing b ity Manage the State Board of Equalization(hereafter referred to as
"Board") is her pointed t present the City with authority to examine all of the sales and
transactions and u recor of the Board pertaining to sales or transactions and use taxes collected
for the City by the Bo qualization pursuant to the contract between the City and the Board under
the Bradley-Burns Uri-
Local Sales and Use Tax Law or the Transactions and Use Tax Law. The
information obtained b 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.
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
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887307.1
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 co mg s rvices for a retailer during the term
of that contract; H.,
d) is prohibited by that contract from retaining the in do ned in, or derived from those
sales and transactions and use tax records after that c has expired.
The information obtained by examination of Board records shall b only for purposes related to
the collection of City's sales and transactions and use taxes by the Bo uant to the contracts
between the City and the Board of Equalization and for purposes relati o the governmental functions
designated in Section 2.
Section 4. This resoluti pe all prior sales and transactions and use tax resolutions of the
City of Palm Springs.i ed pursu to subdivision(b) of Revenue and Taxation Section 7056.
Introduced, approved and adopte s` day of 20
(Name&Title) w (Attest)
(Signature) (Date)
(Certification on next page)
Rev. 10/12 04
887307.1
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 the day of
20_, by the following vote:
Ayes: (Names of Councilmembers)
Noes: (Names of Councilmembers)
Absent: (Names of Councilmembers)
(s) a
City Clerk
dF
v
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Rev. 10/12 05
887307.1