HomeMy Public PortalAbout57 Sales and Use Tax TOWN OF TRUCKEE
California
RESOLUTION 2011 -57
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE DESIGNATING
A TOWN CONSULTANT AS THE AUTHORIZED TOWN REPRESENTATIVE TO EXAMINE
SALES AND USE TAX RECORDS
WHEREAS; pursuant to California Revenue and Taxation Code Section 7200, et.
seq., the Town of Truckee has adopted a sales and use tax ordinance which imposes a tax and
provides a measure therefore that can be administered and collected by the State Board of
Equalization along the same and existing statutory and administrative procedures followed by
the State Board of Equalization in administering and collecting the California State Sales and
Use Taxes; and
WHEREAS; pursuant to California Revenue and Taxation Code Section 7056, the
Town of Truckee, by resolution, may designate any officer, employee or any other person to
examine all of the sales, transaction, and use tax records of the Board pertaining to sales and
use taxes collected for the Town; and
WHEREAS; the Town of Truckee has entered into an agreement for sales tax audit
and information services with the firm of Hinderliter, de Llamas and Associates to designate
Hinderliter, de Llamas and Associates as the authorized Consultant to examine such tax
records maintained by the Board on behalf of the Town of Truckee; and
WHEREAS; all legal prerequisites prior to the adoption of this Resolution have
occurred.
NOW THEREFORE BE IT RESOLVED BY THE TOWN COUNCIL OF THE
TOWN OF TRUCKEE as follows:
1. That the Administrative Services Director, or other officer or employee of the Town
designated in writing by the Town Manager to the State Board of Equalization (hereafter
referred to as Board), is hereby appointed to represent the Town with authority to
examine sales, transaction, and use tax records of the Board pertaining to sales,
transaction and use taxes collected for the Town by the Board pursuant to the contract
between the Town and the Board. The information obtained by examination of Board
records shall be used only for purposes related to the collection of Town sales,
transaction, and use taxes by the Board pursuant to that contract.
2. That the Administrative Services Director or other officer or employee of the Town
designated in writing by the Town Manager to the Board, is hereby appointed to
represent the Town with authority to examine those sales, transaction, and use tax
records of the Board, for purposes related to the governmental functions of the Town.
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3. In all respects as set forth above, the Town Council of the Town of Truckee hereby
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certifies to the State Board of Equalization that Hinderliter, de Llamas and Associates is
the designated representative of the Town of Truckee to examine all of the sales,
transaction, and use tax records of the Board pertaining to sales and use taxes collected
by the Board on behalf of the Town of Truckee.
4. Pursuant to California Revenue and Taxation Section 7056(b), the Town Council of the
Town of Truckee certifies that Hinderliter, de Llamas and Associates (the "Contractor ")
meets all of the following conditions:
a. Contractor has an existing contract with the Town to examine sales tax records;
b. Contractor is required by that contract to disclose information contained in, or
derived from, those sales tax records only to an officer or employee of the Town
who is authorized by resolution to examine the information;
c. Contractor is prohibited by the contract from performing consulting services for a
retailer during the term of the contract; and
d. Contractor is ,prohibited from retaining the information contained in, or derived
from, those sales tax records after the contract has expired.
5. Resolution 2010 -41 regarding access to such records is hereby repealed.
The foregoing Resolution was introduced by Vice Mayor Green, seconded by Council
Member Anderson at a Regular Meeting of the Truckee Town Council, held on the 15'"
day of December, 2011 and adopted by the following vote:
AYES: Council Members: Anderson, Brown, Wallace Dee, Vice Mayor Green
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and Mayor deRyk Jones.
NOES: None.
ABSENT: None.
Joan deRyk J es, Mayor
ATTEST:
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Judy • rice, 7 C, Town Clerk