HomeMy WebLinkAboutResolutions - No. 2002-121RESOLUTION NO. 2002-121
A RESOLUTION OF THE LODI CITY COUNCIL
AUTHORIZING EXAMINATION OF SALES
AND USE TAX RECORDS
WHEREAS, pursuant to Resolution No. 91-39, the City of Lodi 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 Council of the City of Lodi 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, §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, the sales and
use tax records of the Board.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Lodi 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 (hereinafter referred to as
Board), is hereby appointed to represent the City 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 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 and use tax records of the Board, for purposes related to the
following governmental functions of the City:
(a} Sales Tax
(b) Use taxes
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
Section 3. That Hinderliter, de Llamas & Associates 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
("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; and
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.
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 (and for purposes relating to the governmental functions of the
City listed in Section 2 of this Resolution).
Section 4. That this Resolution supercedes all prior Resolutions of the City Council of the
City of Lodi, adopted pursuant to subdivision (b) of Revenue and Taxation Code §7056.
Dated: June 5, 2002
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I hereby certify that Resolution No. 2002-121 was passed and adopted by the Lodi City
Council in a regular meeting held June 5, 2002 by the following vote:
AYES: COUNCIL MEMBERS — Hitchcock, Howard, Land, Nakanishi, and Mayor
Pennino
NOES: COUNCIL MEMBERS — None
ABSENT: COUNCIL MEMBERS — None
ABSTAIN: COUNCIL MEMBERS — None
V
SUSAN J. BLACKSTON
City Clerk
2002-121