HomeMy WebLinkAbout2016-077 - Examination of Sales and Use Tax RecordsRESOLUTION NO. 2016 -077
A RESOLUTION OF THE CITY OF SANTA ANA
AUTHORIZING THE EXAMINATION OF SALES AND USE
TAX RECORDS
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA AS
FOLLOWS:
WHEREAS, pursuant to Ordinance No. NS -1187, the City of Santa Ana ( "City ")
entered into a contract with the State Board of Equalization to perform all functions
incident to the administration and collection of the Sales and Use Tax Ordinance and
the local sales and use taxes; and
WHEREAS, City deems it necessary for authorized representatives of
City to examine confidential sales and transactions and use tax records of the
Board pertaining to sales and use taxes collected by the Board for City; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets
forth certain requirements and conditions for the disclosure of Board records and
establishes criminal penalties for the unlawful disclosure of information contained in, or
derived from sales and use tax records of the Board; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code requires
that any person designated by City shall have an existing contract to examine City's
sales and use tax records.
NOW, THEREFORE IT IS RESOLVED AND ORDERED BY THE CITY COUNCIL OF
THE CITY OF SANTA ANA AS FOLLOWS:
Section 1. That the Executive Director of Finance and Management Services,
Assistant Director of Finance, Treasury and Customer Services Manager, or other
officer or employee of City designated in writing by the City Manager to the State Board
of Equalization (hereafter referred to as Board) is hereby appointed to represent City
with authority to examine all of the sales and use tax records of the Board pertaining to
sales and use taxes collected for City by the Board of Equalization pursuant to the
contract between City and the Board. The information obtained by examination of Board
records shall be used for purposes related to the collection of City's sales and use taxes
by the Board pursuant to the contract.
Section 2. That the Executive Director of Finance and Management Services,
Assistant Director of Finance, Treasury and Customer Services Manager, or other
officer or employee of City designated in writing by the City Manager to the Board, is
also hereby appointed to represent City with the authority to examine those sales and
use tax records of the Board for purposes related to the following governmental
functions of City:
Resolution No. 2016 -077
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a) tracking and economic development
b) forecasting and budget related functions
c) detection of misallocations and deficiencies
The information obtained by examination of Board records shall be used only for those
governmental functions of the Local Jurisdiction listed above.
Section 3. That MuniServices, LLC is hereby designated and authorized to
examine all of the sales and use tax records of the Board pertaining to all sales
and use taxes collected for City.
The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with City to examine sales and use tax records;
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
authorized under Section 1 (or Section 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;
d) is prohibited by that contract from retaining the information contained in, or
derived from those sales and use tax records after that contract has
expired.
BE IT FURTHER RESOLVED that the information obtained by examination of
Board records shall be used only for purposes related to the collection of City's sales and
use taxes by the Board pursuant to the contracts between City and the Board of
Equalization and for purposes relating to the governmental functions of City listed in
Section 2 of this resolution.
Section 4. This resolution supersedes all prior sales and use tax resolutions of
City adopted pursuant to subdivision (b) of Revenue and Taxation Code Section 7056.
Section 5. This Resolution shall take effect immediately upon its adoption by the
City Council, and the Clerk of the Council shall attest to and certify the vote adopting
this Resolution.
Resolution No. 2016 -077
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ADOPTED this 4`h day of October, 2016.
APPROVED AS TO FORM:
Sonia Carvalho, City Attorney
By:�, c� "� z "i •vim
Lisa Storck
Assistant City Attorney
AYES: Councilmembers: Amezcua, Benavides, Martinez, Pulido,
Sarmiento (5)
NOES: Councilmembers:
ABSTAIN: Councilmembers: None (0)
NOT PRESENT: Councilmembers: Reyna, Tinaiero (2)
CERTIFICATION OF ATTESTATION AND ORIGINALITY
I, MARIA D. HUIZAR, Clerk of Council, do hereby attest to and certify the attached
Resolution No. 2016 -077 to be the original resolution adopted by the City Council of the
City of Santa Ana on October 4, 2016.
Date: / / (v
L/I/? a4-11PL
Maria D. Huizar
Clerk of Council
City of Santa Ana
Resolution No. 2016 -077
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