HomeMy WebLinkAboutReso 1992-16927 RESOLUTION NO. 16927
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA
VISTA DESIGNATING A CITY CONSULTANT AS THE AUTHORIZED
CITY REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS
WHEREAS, pursuant to California Revenue and Taxation Code Section 7200, et
seq., the City of Chula Vista has adopted a sales and use tax ordinance which
imposes a tax and provides a measure therefore that can be administered and
collected by the State Board of Equalization in administering and collecting the
California State Sales and Use Taxes; and,
WHEREAS, pursuant to California Revenue and Taxation Code Section 7506, the
City of Chula Vista, by resolution, may designate any officer, employee or any
other person to examine all of the sales and use tax records of the Board
pertaining to sales and use taxes collected for the City; and,
WHEREAS, the City of Chula Vista has entered into an agreement for sales
tax audit and information services with the firm of MUNICIPAL RESOURCE
CONSULTANTS, a partnership of JOHN T. AUSTIN, INC. and ALLEN W. CHARKOW, INC. to
designate MUNICIPAL RESOURCE CONSULTANTS as the authorized Consultant to examine
such sales tax records maintained by the Board on behalf of the City of Chula
Vista; and,
WHEREAS, all legal prerequisites prior to the adoption of this Resolution
have occurred.~
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista as follows:
SECTION 1: In all respects as set forth above, the City Council of the City of
Chula Vista hereby certifies to the State Board of Equalization that
MUNICIPAL RESOURCE CONSULTANTS is designated representative of the
City of Chula Vista to examine all of the sales and use tax records
of the Board pertaining to sales and use taxes collected by the
Board on behalf of the City of Chula Vista.
SECTION 2: Pursuant to California Revenue and Taxation Section 7056(b), this
Council hereby certifies that MUNICIPAL RESOURCE CONSULTANTS, a
partnership of JOHN T. AUSTIN, INC. and ALLEN W. CHARKOW, INC.
(hereinafter referred to as "Consultant") meets all of the following
conditions:
a. CONSULTANT has an existing contract with the CITY to examine
sales tax records;
b. CONSULTANT is required by that contract to disclose
information contained in, or derived from, those sales tax
records only to an officer or employee of the CITY who is
authorized by resolution to examine the information;
Resolution No. 16927
Page 2
c. CONSULTANT is prohibited by the contract from performing
consulting services for a retailer during the term of the
contract; and,
d. CONSULTANT is prohibited by the contract from retaining the
information contained in, or derived from, those sales tax
records after the contract has expired.
SECTION 3: The following City officials are hereby authorized to receive and
review sales and use tax allocation information from the State Board
of Equalization:
City Manager
Finance Director
Revenue Manager
Sr. Accounting Manager
SECTION 4: The City Clerk shall certify to the adoption of this Resolution.
Presented by App~ ov as to for ,
Lym~n Christopher ruce M. Boogaard'
Director of Finance City Attorney
Resolution No. 16927
Page 3
PASSED, APPROVED and ADOPTED by the City Council of the City of Chula
Vista, California, this 15th day of December, 1992, by the following vote:
YES: Councilmembers: Fox, Horton, Moore, Rindone, Nader
NOES: Councilmembers: None
ABSENT: Councilmembers: None
ABSTAIN: Councilmembers: None
Tim Nader, Mayor
ATTEST:
Beverly/~Au~helet, Cit~ ~lerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) ss.
CITY OF CHULA VISTA )
I, Beverly A. Authelet, City Clerk of the City of Chula Vista, California, do
hereby certify that the foregoing Resolution No. 16927 was duly passed, approved,
and adopted by the City Council at a joint City Council/Redevelopment Agency
meeting held on the 15th day of December, 1992.
Executed this 15th day of December, 1992.
Beverly X/f..Aut~elet, City Clerk