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HomeMy WebLinkAboutReso 03-2016 RESOLUTION NO. 03-2016 CITY COUNCIL, CITY OF SOUTH SAN FRANCISCO, STATE OF CALIFORNIA A RESOLUTION APPOINTING REPRESENTATIVES OF THE CITY AND AUTHORIZING SAID REPRESENTATIVES TO EXAMINE SALES AND TRANSACTIONS AND USE TAX RECORDS MAINTAINED BY THE STATE BOARD OF EQUALIZATION. WHEREAS, pursuant to Ordinance No. 1503-2015, the City of South San Francisco ("City")entered into certain agreements ("Agreements")with the State Board of Equalization ("Board") to perform all functions incident to the administration and collection of local sales and transaction and use taxes imposed pursuant to a tax ballot measure passed in November of 2015 ("Measure W"); and WHEREAS, the City deems it necessary for authorized representatives of the City to examine confidential sales and transactions and use tax records of the Board pertaining to sales and transactions and use taxes collected by the Board for the 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 or transactions and use tax records of the Board; and WHEREAS, Section 7056 of the California Revenue and Taxation Code requires that any person or entity designated by City to examine the Board's records, other than an officer or employee of the City, shall have an existing contract to examine the City's sales and transactions and use tax records. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of South San Francisco hereby declares as follows and takes the following action: Section 1. the Finance Director or other officer or employee of City designated in writing by the Finance Director to the Board is hereby appointed to represent the City and has authority to examine all of the sales and transactions and use tax records of the Board pertaining to sales and transactions and use taxes collected for City by the Board pursuant to the Agreements between the City and the Board. The information obtained through examination of Board records shall be used for purposes related to the collection of City's sales and transactions and use taxes by the Board pursuant to the Agreements. Section 2. the Finance Director, or other officer or employee of City designated in writing by the Finance Director to the Board, is also hereby appointed to represent City and has the authority to examine those sales and transactions and use tax records of the Board for purposes related to the following governmental functions of the City: -1- a) tracking and economic development b) forecasting and budget related functions c) detection of misallocations and deficiencies The information obtained through examination of Board records shall be used only for those governmental functions of City listed above. Section 3. MuniServices, LLC is hereby designated and authorized to examine all of the sales and transactions and use tax records of the Board pertaining to all sales and use taxes collected for City and any transaction and use taxes collected for City under the following Transactions and Use Tax Ordinances and any future Transactions and Use Tax Ordinances that may be enacted in the City: City of South San Francisco 2015 Transactions and Use Tax; effective on 4/1/20164 The City Council finds that 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 transactions and use tax records; b) is required by that contract to disclose information contained in, or derived from those sales and transactions 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 transactions and use tax records after that contract has expired. BE IT FURTHER RESOLVED that the City Council hereby declares that the information obtained by examination of Board records shall be used only for purposes related to the collection of City's sales and transactions and use taxes by the Board pursuant to the Agreements between City and the Board and for purposes relating to the governmental functions of City listed in Section 2 of this resolution. BE IT FURTHER RESOLVED that the City Council hereby declares that this resolution supersedes all prior sales and transactions and use tax resolutions of City adopted pursuant to subdivision (b) of Revenue and Taxation Code Section 7056. * * * * * -2- I hereby certify that the foregoing Resolution was regularly introduced and adopted by the City Council of the City of South San Francisco at a regular meeting held on the 13th day of January, 2016 by the following vote: AYES: Councilmembers Karyl Matsumoto, Richard A. Garbarino, and Liza Normandy Vice Mayor Pradeep Gupta and Mayor Mark N. Addiego NOES: None ABSTAIN: None ABSENT: None �.. ATTEST: 417 ei/Z2 li, City lerk -3-