2000-26 RESOLUTION NO. 2000-26
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GRAND TERRACE AUTHORIZING EXAMINATION OF SALES AND USE TAX
RECORDS.
WHEREAS, the City of Grand Terrace entered into a contract with the State
Board of Equalization to perform all functions incident to the administration and
collection of local sales and use taxes; and
WHEREAS, the City of Grand Terrace deems it desirable and necessary for
authorized representatives of the City to examine confidential sales and use tax
records of the State Board of Equalization pertaining to sales and use 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 and use tax records of the Board:
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of
Grand Terrace 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 Grand Terrace with authority to
examine sales and use tax records of the Board pertaining to sales and use 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 and use taxes by the Board pursuant to that
contract.
Section 2. That HdL Companies is hereby designated to examine the sales and use tax
records of the Board pertaining to sales and use 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 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 the officer or employee
authorized under Section 1 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 and use tax records, afterthat contract has expired.
The information obtained by examination of Board records shall be used only for purposes
related to the collection of City sales and use taxes by the Board pursuant to the contract
between the City and the Board.
PASSED, APPROVED AND ADOPTED this 241h day of August, 2000.
ATTEST:
' r
City Clerk of the City of Grand Terrace May r of the ity of Grand Terrace
and of the City Council thereof. and of the City Council thereof.
I, BRENDA STANFILL, City Clerk of the City of Grand Terrace, do hereby certify that
the foregoing Resolution was introduced and adopted at a regular meeting of the City
Council of the City of Grand Terrace held on the 241h day of August, 2000, by the
following vote:
AYES: Councilmembers Hilkey, Garcia, and Larkin; Mayor Pro Tem
Buchanan and Mayor Matteson
NOES: None
ABSENT: None
ABSTAIN: None
Brenda Stanfill
City Clerk
APPROVED AS TO FORM:
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City Attorney
w/pg/CC Resolution 8-24-00 Tax Record Examination