HomeMy WebLinkAboutRES CC 2014 3290 2014 0507 RESOLUTION NO. 2014-3290
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MOORPARK, CALIFORNIA, AUTHORIZING EXAMINATION OF
SALES, USE AND TRANSACTIONS TAX RECORDS
WHEREAS, pursuant to Ordinance, the City of Moorpark 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 Moorpark 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 established 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, THE CITY COUNCIL OF THE CITY OF MOORPARK
DOES HEREBY RESOLVE 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 Moorpark 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 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
d) Business license tax administration
Resolution No. 2014-3290
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 Hinder liter, 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 or entity
designated by this section meets all of the following conditions:
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.
c) is prohibited by that contract from performing consulting services for a retailer
during the terms 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 purposed relating to the
governmental functions of the city listed in section 2 of this resolution.
SECTION 4. The City Clerk shall certify to the adoption of this resolution and
shall cause a certified resolution to be filed in the book of original resolutions.
PASSED AND ADOPTED this 7th day of May, 2014.
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Ja ce S. Parvin, Mayor
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Maureen Benson, City Clerk 1011101144,4
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Resolution No. 2014-3290
Page 3
STATE OF CALIFORNIA
COUNTY OF VENTURA ) ss.
CITY OF MOORPARK
I, Maureen Benson, City Clerk of the City of Moorpark, California, do hereby
certify under penalty of perjury that the foregoing Resolution No. 2014-3290 was
adopted by the City Council of the City of Moorpark at a regular meeting held on the 7th
day of May, 2014, and that the same was adopted by the following vote:
AYES: Councilmembers Mikos, Mil'house, Pollock, Van Dam, and Mayor Parvin
NOES: None
ABSENT: None
ABSTAIN: None
WITNESS my hand and the official seal of said City this 21st day of May, 2014.
Maureen Benson, City Clerk
(seal)
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