Resolution Number 15-10-06-02 RESOLUTION NO. 15-10-06-02
A RESOLUTION OF THE CITY COUNCIL OF SAN JUAN
CAPISTRANO CALIFORNIA, AUTHORIZING EXAMINATION OF
SALES USE AND TRANSACTIONS TAX RECORDS AND
RESCINDING RESOLUTION 04-11-16-01
WHEREAS, the City of San Juan Capistrano 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 San Juan Capistrano 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, THE CITY COUNCIL OF THE CITY OF SAN JUAN
CAPISTRANO HEREBY RESOLVES 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 San Juan Capistrano
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:
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(a) City administration
(b) Revenue management and budgeting
(c) Community and economic development
(d) Business license tax administration
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
Section 3. That HdL Companies are 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 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.
Section 4. This Resolution rescinds Resolution 04-11-16-01.
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Passed, Approved and Adopted this 6th day of October 2015.
Derek Reeve, Mayor
P
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ATTEST: I ti
M ri ris, City C it
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF SAN JUAN CAPISTRANO )
-- I, MARIA MORRIS, appointed City Clerk of the City of San Juan Capistrano, do hereby
certify that the foregoing Resolution No. 15-10-06-02 was duly adopted by the CitM
Council of the City of San Juan Capistrano at the Special meeting thereof, held the 10
day of October 2015, by the following vote:
AYES: O NCIL MEMBERS: Allevato, Ferguson, Perry, Patterson and Mayor Reeve
NOES: NCIL MEMBERS: None
ABSENT: NCIL MEMBERS: None
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MARIA M6 , ity Clerk
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