R-9639
Finance: RB: DC: F:\FINANCE\ TREAS\SHARE\H DL \hdlstax-1
City Council Meeting: March 27, 2001 Santa Monica, California
RESOLUTION NO. 9639 (GGS)
(CITY COUNCIL SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA MONICA
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, the City of Santa Monica entered into a contract with the State
Board of Equalization 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 Santa Monica deems it desirable
and necessary for authorized representatives of the City to examine confidential
sales and use tax records of the State Board of Equalization pertaining to sales
and use taxes collected by the Board 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 Board of
Equalization records, and establishes criminal penalties for the unlawful disclosure
of information contained in, or derived from, the sales and use tax records of the
Board:
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA
MONICA DOES RESOLVE AS FOLLOWS:
Section 1. That the City Manager, or other officer or employee of the City
designated by the City Manager, is hereby appointed to represent the City of
Santa Monica with authority to examine sales and use tax records of the Board
pertaining to sales and use 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 and Use Taxes by the Board pursuant to that contract
Section 2. That Hinderliter, De Llamas, and Associates (HdL), is hereby
designated to examine the sales and use tax records of the Board pertaining to
sales and use taxes collected for the City by the Board. HdL shall:
(a) enter into a contract with the City to examine those sales and use tax
records;
(b) disclose information contained in, or derived from, those sales and use tax
records only to the officer or employee authorized under Section 1 of this
resolution to examine the information.
(c) be prohibited from performing consulting services for a retailer in Santa
Monica during the term of the contract; and
(d) be prohibited from retaining the information contained in, or derived from
those sales and use tax records, after the contract has expired.
SECTION 3. The information obtained by examination of Board records
shall be used only for purposes related to the collection of City sales and use
taxes by the Board pursuant to the contract between the City and the Board.
SECTION 4. The City Clerk shall certify to the adoption of this Resolution.
and thenceforth and thereafter the same shall be in full force and effect.
APPROVED AS TO FORM:
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MAWSHA iONES MOUTRIE
City Attorney~
Adopted and approved this 27th of March, 2001.
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Michael Feinstein, Mayor
I, Maria M. Stewart, City Clerk of the City of Santa Monica, do hereby
certify that the foregoing Resolution No. 9639 (CCS) was duly adopted at a
meeting of the Santa Monica City Council held on the 27th of March, 2001, by the
following vote:
Ayes: Council members:
McKeown, Genser, Mayor Pro Tem Bloom,
Mayor Feinstein
Noes: Council members:
None
Abstain: Council members:
None
Absent: Council members:
Holbrook, O'Connor, Katz
ATTEST:
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Maria M. Stewart