HomeMy WebLinkAboutRESO 132-2022 (22-645)City Council
City of South San Francisco
Resolution: RES 132-2022
P.O. Box 711 (City Hall,
400 Grand Avenue)
South San Francisco, CA
File Number: 22-645 Enactment Number: RES 132-2022
RESOLUTION AUTHORIZING THE EXAMINATION
OF SALES OR TRANSACTIONS AND USE TAX
RECORDS BY MUNISERVICES, LLC, AND
AUTHORIZING THE CITY MANAGER TO EXECUTE
A CONTRACT AMENDMENT WITH
MUNISERVICES, LLC.
WHEREAS, pursuant to Ordinance Nos. 02-2016, the City of South San Francisco entered into
a contract with the State Board of Equalization to perform all functions incident to the administration
and collection of the Transactions and Use Tax Ordinances 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 or its successor agency, the
California Department of Tax and Fee Administration, (collectively, or in t he alternative, the “Agency”)
pertaining to sales and transactions and use taxes collected for City by the Agency; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of Agency 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 Agency; 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 transactions and
use tax records.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO
RESOLVES AS FOLLOWS:
SECTION I. That the City Manager, or other officer or employee of City designated in writing by the
City Manager to the Agency is hereby appointed to represent City with authority to examine all of the
sales and transactions and use tax records of the Agency pertaining to sales and tra nsactions and use
taxes collected for City by the Agency pursuant to the contract between City and the Agency. The
information obtained by examination of Agency records shall be used for purposes related to the
collection of City’s sales and transactions and use taxes by the Agency pursuant to the contract.
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File Number: 22-645 Enactment Number: RES 132-2022
SECTION II. That the City Manager, or other officer or employee of City designated in writing by the
City Manager to the Agency, is also hereby appointed to represent City with the authority to examine
those sales and transactions and use tax records of the Agency for purposes related to the following
governmental functions of City:
a. tracking and economic development
b. forecasting and budget related functions
c. detection of misallocations and deficiencies
The information obtained by examination of Agency records shall be used only for those governmental
functions of City listed above.
SECTION III. That MuniServices, LLC is hereby designated and authorized to examine all of the sales
and transactions and use tax records of the Agency pertaining to all sales an d use taxes collected for City
and any transaction and use taxes collected for City under Measure W - So. San Francisco Fiscal
Stability & Essential Services T&U (SSFR) and any future Transactions and Use Tax Ordinances that
may be enacted in the City. The person or entity designated by this Resolution meets all of the following
conditions:
a. has an existing contract with City to examine sales and transactions and use tax recor ds;
b. is required by that contract to disclose information contained in, or d erived 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 information obtained by examination of Agency
records shall be used only for purposes related to the collection of City ’s sales and transactions and use
taxes by the Agency pursuant to the contracts between City and the Agency and for purposes relating to
the governmental functions of City listed in Section 2 of this resolution.
BE IT FURTHER RESOLVED 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.
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