HomeMy Public PortalAbout15-001RESOLUTION NO. 15-001
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARSON, CALIFORNIA
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 73-272, the City of Carson, California entered
into a contract with the State Board of Equalization (hereafter referred to as "BOE") 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 Carson deems it desirable and necessary for
authorized representatives of the City to examine confidential sales and use tax records of the
BOE pertaining to sales and use taxes collected by the BOE for the City 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 BOE records, and establishes criminal penalties
for the unlawful disclosure of information contained in, or derived from, the sales and use tax
records of the BOE;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CARSON HEREBY
RESOLVES AS FOLLOWS:
Section 1. That the City Manager, Assistant City Manager, City Controller, Finance
Director, Revenue Manager, or other officer or employee of the City designated in writing by the
City Manager to the BOE, is hereby appointed to represent the City with authority to examine
sales and use tax records of the BOE pertaining to sales and use taxes collected for the City by
the BOE pursuant to the contract between the City and the BOE. The information obtained by
examination of BOE records shall be used only for purposes related to the collection of City
sales and use taxes by the BOE pursuant to that contract.
Section 2. That the City Manager, Assistant City Manager, City Controller, Finance
Officer, Revenue Manager, Accounting Manager, or other officer or employee of the City
designated, in writing, by the City Manager to the BOE, is hereby appointed to represent the City
with authority to examine those sales and use tax records of the BOE, for purposes related to the
following governmental functions of the City:
(a) management of daily operations of the City;
(b) administration of the Finance Department;
(c) financial review and audit of all City functions;
(d) oversee the collection of sales and use taxes.
The information obtained by examination of BOE records shall be used only for those
governmental functions of the City listed above.
Resolution No. 15-001
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Section 3. That Hinderliter, de Llamas & Associates is hereby designated to examine the
sales and use tax records of the BOE pertaining to sales and use taxes collected for the City by
the BOE. The person or entity designated by this section meets all of the following conditions:
(a) has an existing contract with the City to examine those sales and use tax records;
(b) 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 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 and use tax records, after that contract has expired.
The information obtained by examination of BOE records shall be used only for purposes related
to the collection of City sales and use taxes by the BOE pursuant to the contract between the City
and the BOE for purposes relating to the governmental functions of the City listed in Section 2 of
this resolution.
Section 4. That this resolution supersedes all prior resolutions of the City Council of the
City of Carson adopted pursuant to subdivision (b) of Revenue and Taxation Code Section 7056.
PASSED, APPROVED and ADOPTED this 2D day of January, 2015.
MAYOR JIM DEAR
ATTEST:
CITY CLERK DO�LLWA L. GAUSE, CNIC
APPROVED
Resolution No. 15-001
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STATE OF CALIFORNIA
COUNTY OF LOS ANGELES ss.
CITY OF CARSON
1, Donesia L. Gause, City Clerk of the City of Carson, California, do hereby certify that the
whole number of members of the City Council is four; that the foregoing resolution, being
Resolution No. 15-001 was duly and regularly adopted by said Council at a regular meeting duly
and regularly held on the 20th of January, 2015, and that the same was passed and adopted by the
following vote:
AYES: COUNCIL MEMBERS: Mayor Dear, Santarina, Davis -Holmes, and Robles
NOES: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
City Clerk Donesia L. Gause, CMC