R10906City Council Meeting: August 25, 2015
RESOLUTION NUMBER
Santa Monica, California
/0 0/0 & (CCS)
(City Council Series)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA MONICA
AUTHORIZING THE EXAMINATION OF PREPAID MOBILE TELEPHONY SERVICES
SURCHARGE AND LOCAL CHARGE RECORDS
WHEREAS, pursuant to Utility Users Tax Ordinance No. 2280 (City Council
Series) of the City of Santa Monica and the Local Prepaid Mobile Telephony Services
Collection Act, the City of Santa Monica, hereinafter called Local Jurisdiction, entered
into a contract with the State Board of Equalization, hereafter referred to as the Board,
to perform all functions incident to the administration and collection of the prepaid
mobile telephony services surcharge and local charges (Rev. & Tax. Code, § 42101.5);
and
WHEREAS, the Local Jurisdiction deems it desirable and necessary for
authorized representatives of the Local Jurisdiction to examine confidential prepaid
mobile telephony services surcharge and local charge records pertaining to the prepaid
mobile telephony services surcharge and local charges collected by the Board for the
Local Jurisdiction pursuant to that contract; and
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WHEREAS, the Board will make available to the Local Jurisdiction any
information that is reasonably available to the Board regarding the proper collection and
remittance of a local charge of the Local Jurisdiction by a seller, including a direct seller,
subject to the confidentiality requirements of Sections 7234.6, 7284.7 and 19542 of the
Revenue and Taxation Code; and
WHEREAS, Sections 42110 and 42103 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 prepaid mobile telephony services surcharge and local
charge records of the Board;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA MONICA
DOES RESOLVE AS FOLLOWS:
SECTION 1, The City Manager, Director of Finance/City Treasurer (Tax
Administrator), Assistant City Treasurer, or other officer or employee of the Local
Jurisdiction designated in writing by the City Manager to the Board, is hereby appointed
to represent the Local Jurisdiction with authority to examine prepaid mobile telephony
services surcharge and local charge records of the Board pertaining to prepaid mobile
telephony services surcharge and local charges collected for the Local Jurisdiction by
the Board pursuant to the contract between the Local Jurisdiction and the Board. The
information obtained by examination of Board records shall be used only for purposes
related to the collection of the Local Jurisdiction's prepaid mobile telephony services
surcharge and local charges by the Board pursuant to the contract.
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SECTION 2. The City Manager, the Director of Finance/City Treasurer (Tax
Administrator), Assistant City Treasurer, or other officer or employee of the Local
Jurisdiction designated in writing by the City Manager to the Board, is hereby appointed
to represent the Local Jurisdiction with authority to examine those prepaid mobile
telephony services surcharge and local charge records of the Board for purposes
related to the following governmental functions of the Local Jurisdiction:
(a) ensuring compliance with and enforcement of the
City's utility users tax (local charge);
(b) undertaking administrative functions set out in City's
utility users tax ordinance; and
(c) legal interpretation and enforcement of utility users tax
ordinance, including, but not limited to, refunds and
defense of claims against or challenges to the utility
users tax ordinance.
The information obtained by examination of Board records shall be used only for those
governmental functions of the Local Jurisdiction listed above.
SECTION 3. The information obtained by examination of the Board records shall
only be used for purposes related to the collection of the Local Jurisdiction's prepaid
mobile telephony services surcharge and local charges by the Board pursuant to the
contract between the Local Jurisdiction and Board, or for purposes related to other
governmental functions of the Local Jurisdiction, as identified above in section 2.
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SECTION 4. The City Clerk shall certify to the adoption of this Resolution, and
thenceforth and thereafter the same shall he in full force and effect.
APPROVED AS TO FORM:
op
c... .
MARHA J! S MOUT IE
City orney
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Adopted and approved this 25th day of August, 2015.
Kevin McKeown, Mayor
I, Sarah P. Gorman, City Clerk of the City of Santa Monica, do hereby certify that
the foregoing Resolution No. 10906 (CCS) was duly adopted at a meeting of the Santa
Monica City Council held on the 25th day of August, 2015, by the following vote:
AYES: Councilmembers: Himmelrich, O'Connor, O'Day, Winterer,
Mayor McKeown, Mayor Pro Tem Vazquez
NOES: Councilmember: None
ABSENT: Councilmember: Davis
ATTEST:
Sarah P. Gorman, City Clerk