Res 92-154RESOLUTION NO. 92-154
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF POWAY, CALIFORNIA,
AUTHORIZING ACCESS TO SALES AND USE TAX RECORDS
PURSUANT TO
REVENUE AND TAXATION CODE SECTION 7055
WHEREAS, sale tax revenues can be increased through a system of continuous
monitoring, identification and correction of "point of sale" allocation errors;
and
WHEREAS, an effective program of sales tax management will improve identi-
fication of sales tax opportunities as they relate to economic development and
provide for more accurate sales tax forecasting; and
WHEREAS, City desires the combination of data entry, report preparation,
and data analysis necessary to effectively manage the municipal sales tax base
and recover revenues erroneously allocated to other Jurisdictions and allocation
pools.
NOW, THEREFORE, the City Council of the City of Poway does hereby FIND,
DETERMINE AND DECLARE as follows:
Section 1. The following City officials are hereby authorized to receive and
review sales and use tax allocation information from the State Board of Equali-
zation:
City Manager:
Finance Officer:
James L. Bowersox
Peggy A. Stewart
Christine Tsung
Section 2. The following independent contractor for the City of Poway is hereby
also authorized to receive and review sales and use tax data received from the
State Board of Equalization:
Hinderliter, de Llamas & Associates: Robert Hinderliter, Principal
Lloyd de Llamas, Principal
Section 3. The City of Poway hereby certifies that Hinderliter, de Llamas &
Associates:
A. Has a current confidentiality contract with the City to receive sales
and use tax records; and
B. Is required by that contract to disclose information contained in, or
derived from, those sales and use tax records only to an officer or employee of
the City who is authorized by this resolution to examine the information; and
C. Is prohibited by that contract from performing consulting service 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 tax records, after that contract has expired.
Resolution No. 92-154
Page 2
Section 4. Information obtained by examination of board of records shall be
used only for purposes related to the collection of local sales and use taxes by
the Board for munlclpal revenue forecasting and verlflcatlon.
Sectlon 5. This resolutlon supersedes all previous authorizations.
Section 6. The City Clerk shall certify to the adoption of this Resolution and
send forward a certified copy to:
State Board of Equalilzation
2014 "T" Street, Suite 220
Sacramento, CA 95814
Attention: Jim Munekawa
PASSED, ADOPTED AND APPROVED, by the City Council of the City of Poway,
California, at a regular meeting thereof~tlHs 2~~lay of July, 1992.
old~, Mayor
ATT EST:
Marjorie[K~ Wahlsten, City Clerk
STATE OF C'~(LIFORNIA )
) ss.
COUNTY OF SAN DIEGO )
I, MarJorie K. Wahlsten, City Clerk of the City of Poway, do hereby certify
under penalty of perjury that the foregoing Resolution No. 92-154 was duly
adopted by the City Council at a meeting of said City Council held on the 21st
day of July, 1992, and that it was so adopted by the following vote:
AYES:
NOES:
ABSTAIN:
EMERY, MCINTYRE, SNESKO, GOLDSMITH
NONE
NONE
ABSENT: HIGGINSON
6-5/A/SALESTAXl-2
MarjorieI K~ Wahlsten, City Clerk
City of ~ay