Res 08-068
RESOLUTION NO 08-068
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
(C) Community and economic development
Resolution No 08-068
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 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 designated by this
section meets all of the following coJiditions
(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 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 08-068
Page 3
PASSED, APPROVED AND ADOPTED by the City Council of the City of Poway, State
of California, at a regular meeting this 19th day of August 2008
Michael
ATTEST
~ v~~/ 11 ~~J'A
Salam Hasenin, City Clerk
STATE OF CALIFORNIA )
)SS
COUNTY OF SAN DIEGO)
I, Salam Hasenin, City Clerk of the City of Poway, do hereby certify under penalty
of perjury that the foregoing Resolution No 08- 068 was duly adopted by the City
Council at a meeting of said City Council held on the 19th day of August 2008, and that it
was so adopted by the following vote.
AYES EMERY, HIGGINSON, REXFORD, CAFAGNA
NOES NONE
ABSENT BOYACK
DISQUALIFIED' NONE
~~/)J~~/I\~
Salam Hasenin, City Clerk
City of Poway