CC Resolution 11020
RESOLUTION NO. 11020
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CAMPBELL AUTHORIZING THE EXAMINATION
OF TRANSACTIONS (SALES) AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 2111 of The City of Campbell (District) and
Section 7270 of the Revenue and Taxation Code, the District entered into a contract
with the State Board of Equalization to perform all functions incident to the
administration and operation of the Transactions and Use Tax Ordinance; and
WHEREAS, the District deems it desirable and necessary for authorized
representatives of the District to examine confidential transactions and use tax records
of the State Board of Equalization pertaining to transactions and use taxes collected by
the Board for the District pursuant to that contract; and
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of Board of Equalization records and
establishes criminal penalties for the unlawful disclosure of information contained in or
derived from, the transactions and use tax records of the Board;
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Campbell
does hereby authorize:
Section 1. That the City Manager, Finance Director or an officer or employee of the
District designated in writing by the City Council to the State Board of Equalization is
hereby appointed to represent the District with authority to examine transactions and
use tax records of the Board pertaining to transactions and use taxes collected for the
District by the Board pursuant to the contract between the District and the Board. The
information obtained by examination of Board records shall be used only for purposes
related to the collection of the District's transactions and use taxes by the Board
pursuant to the contract.
Section 2. That the City Manager, Finance Director or other officer or employee of the
District designated in writing by the City Council to the Board of Equalization is hereby
appointed to represent the District with authority to examine those transactions and use
tax records of the Board for purposes related to the following governmental functions of
the District:
a) Review of sales tax records to ensure proper allocation and remittance to the
District.
b) Economic development
c) Other Qovernmental functions as required bv the District
The information obtained by examination of Board records shall be used only for those
governmental functions of the District listed above.
Section 3. That MuniServices, LLC is hereby designated to examine the transactions
and use tax records of the Board of Equalization pertaining to transactions and use
taxes collected for the District by the Board. The person or entity designated by this
section meets all of the following conditions:
a) has an existing contract with the District to examine those transactions and use
tax records;
b) is required by that contract to disclose information contained in, or derived from
those transactions and use tax records only to the 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;
d) is prohibited by that contract from retaining the information contained in, or
derived from those transactions and use tax records after that contract has
expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Board
records shall be used only for purposes related to the collection of District's transactions
and use taxes by the Board pursuant to the contracts between the District and Board.
PASSED AND ADOPTED this 7th day of April, 2009, by the following roll call vote:
AYES : Councilmembers:
Kotowski, Furtado, Baker, Low, Kennedy
NOES Councilmembers:
None
ABSENT: Councilmembers:
None
APPROVED:
A TIES) ,
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Anne Bybee, City Clerk