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Home My Public Portal About2016.018 (02-02-16)RESOLUTION NO. 2016.018 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 HEREBY RESOLVES 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: I 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; 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; 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 2nd day of February, 2016. [THIS SPACE INTENTIONALLY LEFT BLANK] 2 ATTEST: I L , City- C.Ierk Zi APPROVED AS TO FORM: David A. Garcia, City Attorney Edwin Hernandez, Mayor J. Arnoldo Beltran, City Manager APPROVED AS TO CONTENT: (*5 Christy Valencia, Finance Manager STATE OF CALIFORNIA ) ) SS. COUNTY OF LOS ANGELES ) I, Maria Quinonez, 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 2nd day of February, 2016, and passed by the following vote: AYES: COUNCIL MEMBERS ALATORRE, SOLACHE, CASTRO AND HERNANDEZ NOES: NONE ABSENT: NONE ABSTAIN: NONE Maria Quinonez, dity Cler STATE OF'CALIFORNIA ) ) SS. COUNTY OF LOS ANGELES ) SANTILLAN -BEAS, I, ' Maria Quinonez, 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. 2016.018 on file in my office and that said Resolution was adopted on the date and by the vote therein stated. Dated this 2nd day of February, 2016.