CC Resolution 9975
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RESOLUTION NO. 9975
BEING A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
REQUESTING THE STATE BOARD OF EQUALIZATION'S APPROVAL OF THE
DESIGNA TED OFFICERS, EMPLOYEES AND/OR OTHER PERSONS AS
REPRESENTATIVES AUTHORIZED TO EXAMINE THE SALES AND USE TAX
RECORDS FOR THE MUNICIPALITY.
Recitals.
Pursuant to California Revenue and Taxation Code Sections 7200, et seq., the City
of Campbell 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.
Pursuant to California Revenue and Taxation Code Section 7056, the City of
Campbell, by resolution, may designate any officer, employee or any other
person to examine all of the sales and use tax records of the Board pertaining to
sales and use taxes collected for the City.
The City of Campbell has entered into an agreement for sales tax audit and
information services with the firm of MBIA MuniServices Company formerly
known as Municipal Resource Consultants (MRC) to designate employees of
that firm as the authorized City representatives to examine such sales tax records
maintained by the Board on behalf of the City of Campbell.
All legal prerequisites prior to the adoption of this Resolution have occurred.
RESOLUTION:
WHEREAS, the City Council of the City of Campbell from time to time has need to
determine, in advance, summaries of sales and use tax estimates and general source thereof in
the City of Campbell for budget and planning purposes, and
WHEREAS, the said information can only be made available by a request expressed by
Resolution of the legislative body of the City, and
WHEREAS, pursuant to the California Revenue and Taxation Code Section 7056(b), the
Council hereby certifies that MBIA MuniServices Company (hereinafter referred to as
"CONSULTANT" meets all of the following conditions to be the primary designated
representative of the City of Campbell:
a. CONSULT ANT has an existing contract with the City of Campbell to examine sales
tax records;
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b. CONSULTANT 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 City of
Campbell who is authorized by resolution to examine the information;
c. CONSULT ANT is prohibited by that contract from performing consulting services
for a retailer during the term of the contract; and
d. CONSULTANT is prohibited by the contract from retammg the information
contained in, or derived from, those sales tax records after the contracts have
expired.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Campbell, and
by this Resolution adopted pursuant to Section 7056 of the Revenue and Taxation Code of the
State of California that the following be designated as additional authorized representatives of
the City of Campbell for purposes of examining sales and use tax records on behalf of the City
of Campbell:
Employees of MBIA MuniServices Company; the City Manager of the City of Campbell; the
Finance Director of the City of Campbell; the Redevelopment Manager; the Mayor and City
Council of the City of Campbell, and other persons employed by the City of Campbell as may
from time to time be designated by the City Council or City Manager or his/her designee to be
authorized to make such examination on behalf of the City of Campbell.
PASSED AND ADOPTED this 5th day of February 2002 by the following roll call vote:
AYES: Councilmembers:
Dean, Burr, Kennedy, Furtado, Watson
NOES: Councilmembers:
None
ABSENT: Councilmembers:
None
APPROVED:
r2._..b:V .vir-
Jeanette Watson, Mayor
ATTEST: . ....
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Anne ~Yb;e, City Clerk