HomeMy Public PortalAbout2015.014 (01-20-15)RESOLUTION NO. 2015.014
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD
AUTHORIZING THE EXAMINATION OF SALES OR TRANSACTIONS AND USE TAX
RECORDS
WHEREAS, pursuant to Ordinance No. 1217, the City of Lynwood entered into a
contract with the State Board of Equalization (SBOE) 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 'Lynwood deems it necessary and
desirable for authorized representatives of the City to examine confidential sales,
transactions, and use tax records of the Board pertaining to sales, 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, transactions, or 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 LYNWOOD DOES
HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. That the City Manager and Director of' Finance, or other officer or
employee of the City designated in writing by the City Manager to the SBOE is hereby
appointed to represent the City with authority to examine all of the sales, transactions,
and use tax records of the SBOE pertaining to sales, transactions, and use taxes
collected for the City by the Board of Equalization pursuant to the contract between the
City and the SBOE under the Bradley -Burns Uniform Local Sales and Use Tax Law or
the Transactions and Use Tax Law. The information obtained by examination of SBOE
records shall be used only for purposes related to the collection of City sales,
transactions, and use taxes by the Board pursuant to the contract or the purposes
designated in Section 2.
Section 2. That the City Manager and Director of Finance, or other officer or
employee of the City designated in writing by the City Manager to the SBOE is also
hereby appointed to represent the City with authority to examine those sales,
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) functions related to the detection of misallocations and deficiencies
Section 3. That MuniServices, LLC is hereby designated to examine the sales,
transactions, and use tax records of the Board pertaining to sales, transactions, and use
taxes collected for the City by the Board under the City's local sales and use tax
ordinance and any future Transactions and Use Tax Ordinances that may be enacted in
the City:
The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with the City to examine sales, transactions, and use tax
records; and
b) is required by that contract to disclose information contained in, or derived from
those sales, transactions, and use tax records only to an officer or employee
authorized under Section 1 or Section 2 of this Resolution to examine the
information; and
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, transactions, and use tax records after that contract
has expired.
Section 4. That the information obtained by examination of Board records
shall be used only for purposes related to the collection of City's sales, transactions,
and use taxes by the Board pursuant to the contracts between the City and the Board of
Equalization or for purposes relating to the governmental functions designated in
Section 2.
Section 5. That this Resolution supersedes all prior sales, transactions, and
use tax resolutions of the City of Lynwood adopted pursuant to subdivision (b) of
Revenue and Taxation Section 7056.
Section 6. This Resolution shall be effective immediately upon its adoption.
PASSED, APPROVED and ADOPTED this 20th day of January, 2015.
Jo )fe Luis Solache, Mayor
ATTEST:
�Y? Ale
K ria Quinonez, City Clerk
APPROVED AS TO FORM:
David A. Garcia, City Attorney
APPROVED AS TO CONTENT:
J. Arnoldo Be try, City Manager
AmanHall, Finance Director
STATE OF CALIFORNIA )
) SS.
COUNTY OF LOS ANGELES )
I, the undersigned, City Clerk of the City of Lynwood, do hereby certify that the
foregoing Resolution was passed and adopted by the City Council of the City of
Lynwood at a regular meeting held on the 20th day of January, 2015.
AYES: COUNCIL MEMBERS ALATORRE, CASTRO, SANTILLAN -BEAS AND
SOLACHE
NOES: COUNCIL MEMBER HERNANDEZ
ABSENT: NONE
ABSTAIN: NONE
STATE OF CALIFORNIA )
) SS.
COUNTY OF LOS ANGELES )
I, the undersigned, City Clerk of the City of Lynwood, and the Clerk of the City Council
of said City, do hereby certify that the above foregoing is a full, true and correct copy of
Resolution No. 2015.014 on file in my office and that said Resolution was adopted on
the date and by the vote therein stated. Dated this 20th day of January, 2015.
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