HomeMy Public PortalAbout18 Examine Sale-Use Tax Records TOWN OF TRUCKEE
California
RESOLUTION NO. 2000-18
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 93-05, the Town of Truckee 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 Town Council of the Town of Truckee deems it desirable and necessary for
authorized representatives of the Town to examine confidential sales and use tax records of the State
Board of Equalization pertaining to sales and use taxes collected by the Board for the Town 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 sales and use tax records of the
Board.
NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN
OF TRUCKEE that Municipal Resource Consultants is hereby designated to examine the sales and use
tax records of the Board pertaining to sales and use taxes collected for the Town by the Board. The person
or entity designated by this section meets all of the following conditions:
1. Has an existing contract with the Town to examine those sales and use tax records;
2. Is required by that contract to disclose information contained in, or derived from, those sales
and use tax records only to the officer or employee authorized under Section 1 of this
resolution to examine the information.
3. Is prohibited by that contract from performing consulting services for a retailer during the term
of that contract.
4. Is prohibited by that contract from retaining the information contained in, or derived from
those sales 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 Town sales and use taxes by the Board pursuant to the contract between the Town and the
Board and for purposes relating to the governmental functions of the Town.
The foregoing Resolution was introduced at a Regular Meeting of thc Town Council of the Town
of Truckee, held on the 6th day of April, 2000 by Councilmember Drake who moved its adoption, which
motion being duly seconded by Councilmember Susman was upon roll call carried and the Resolution
adopted by the following vote:
AYES:
Councilmembers Drake, Florian, McCormack Susman & Mayor Schneider
NOES: None
ABSENT: None
ATTEST:
Mai~S ~?~¢ider, Mayor
Vicki C. Soderquist, CM{JtAAE
Town Clerk '