Res 07-025
RESOLUTION NO. 07-025
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF POWAY, CALIFORNIA
AUTHORIZING THE EXAMINATION OF SALES,
USE, AND TRANSACTIONS TAX RECORDS
WHEREAS, pursuant to Ordinance No.2, dated January 1, 1981, the City of
Poway 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
WHEREAS, the City Council of the City of Poway 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
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, use, and transactions tax records of the Board.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of
Poway, as follows:
Section 1. 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 Poway 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 2. 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
Resolution No. 07-025
Page 2
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
Section 3. That Douglas Boyd 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 designated by this section meets all of
the following conditions:
(a) has an existing contract to examine those sales, use, and transactions tax
records for the City;
(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 1 or 2 of this resolution to examine the information;
and
(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 2 of this resolution.
Resolution No. 07-025
Page 3
PASSED, APPROVED AND ADOPTED by the City Council of the City of Poway, State
of California, at a regular meeting this 13th day of March 2007.
ATTEST:
L~~~~
STATE OF CALIFORNIA )
) ss.
COUNTY OF SAN DIEGO)
I, L. Diane Shea, City Clerk of the City of Poway, do hereby certify that the
foregoing Resolution No. 07-025, was duly adopted by the City Council at a meeting of
said City Council held on the 13th day of March, 2007. and that it was so adopted by the
following vote:
AYES: BOYACK, EMERY, HIGGINSON, REXFORD, CAFAGNA
NOES: NONE
ABSENT: NONE
DISQUALIFIED: NONE