HomeMy WebLinkAbout14-034 CC ResolutionRESOLUTION NO. 14-34
' A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF TEMECULA AUTHORIZING EXAMINATION OF
SALES, USE AND TRANSACTIONS TAX RECORDS
THE CITY COUNCIL OF THE CITY OF TEMECULA DOES HEREBY RESOLVE
AS FOLLOWS:
Section 1. Pursuant to Ordinance 89 -05, the City of Temecula entered into a
contract with the State Board of Equalization to perform all functions incident to the
administration and collection of local sales, use and transactions taxes; and
A. The City Council of the City of Temecula deems it desirable and
necessary for authorized representatives of the City to examine confidential sales, use
and transactions tax records of the State Board of Equalization pertaining to sales, use
and transactions taxes collected by the Board for the City pursuant to that contract; and
B. Section 7056 of the California 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 sales, use and transactions tax records of the Board.
' Section 2. That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the State Board of Equalization (hereafter
referred to as Board), is hereby appointed to represent the City of Temecula with
authority to examine sales, use and transactions tax records of the Board pertaining to
sales, use and transactions taxes collected for the City by the Board pursuant to the
contract between the City and the Board. The information obtained by examination of
Board records shall be used only for purposes related to the collection of City sales, use
and transactions taxes by the Board pursuant to that contract.
Section 3. That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the Board, is hereby appointed to represent
the City with authority to examine those sales, use and transactions tax records of the
Board, for purposes related to the following governmental functions of the City:
A. City administration
B. Revenue management and budgeting
C. Community and economic development
The information obtained by examination of Board records shall be used only for those
' governmental functions of the City listed above.
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Section 4. That Hinderliter, de Llamas & Associates is hereby designated to
' examine the sales, use and transactions tax records of the Board pertaining to sales,
use and transactions taxes collected for the City by the Board. 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, use and
transactions tax records;
B. is required by that contract to disclose information contained in, or derived
from those sales, use and transactions tax records only to the officer or employee
authorized under Sections 2 or 3 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, use and transactions tax records, after that contract has
expired.
The information obtained by examination of Board records shall be used only for
purposes related to the collection of City sales, use and transactions taxes by the Board
pursuant to the contract between the City and the Board and for purposes relating to the
governmental functions of the City listed in section 3 of this resolution.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of
Temecula this 10th day of June, 2014.
ATTEST:
�(. �6C `A I,til�
Gwy R. FI es, CMC
Acting City Clerk
[SEAL]
Resos 14 -34 2
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' STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF TEMECULA )
I, Gwyn R. Flores, CMC, Acting City Clerk of the City of Temecula, do hereby certify
that the foregoing Resolution No. 14 -34 was duly and regularly adopted by the City
Council of the City of Temecula at a meeting thereof held on the 10th day of June, 2014,
by the following vote:
AYES: 5 COUNCIL MEMBERS: Comerchero, Naggar, Roberts,
Washington, Edwards
NOES: 0 COUNCIL MEMBERS: None
ABSENT: 0 COUNCIL MEMBERS: None
ABSTAIN: 0 COUNCIL MEMBERS: None
'
Resos 14 -34 3
GyJyn R. Flores, CMC
Acting City Clerk