HomeMy WebLinkAboutReso 2002-142 RESOLUTION NO. 2002-142
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA AUTHORIZING EXAMINATION OF SAI,I~S
AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 775, the City of Chula Vista entered into a
contract with the State Board of Equalization (Board) 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 Chula Vista 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 Califomia 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, THE CITY COUNCIL OF THE CITY OF CHULA VISTA
HEREBY RESOLVES AS FOLLOWS:
Section 1. That the Assistant City Manager/Director of Finance, the Assistant Director of
Finance, the Treasury Manager, and the Collection Superdsor, or other officers or employees of
the City designated in writing by the City Manager to the State Board of Equalization, are
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 MBIA MunlServices Company 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,
and said company 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, after the 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.
Resolution 2002-142
Page 2
Section 3. That this resolution supercedes all prior resolutions of the City Council of the City of
Chula Vista adopted pursuant to subdivision Co) of Revenue and Taxation Code Section 7056.
Presented by Approved as to form by
Johtl M. I~en*" ~ ~" ~y ~ ' )' ~
Assistant City Manager/Director of Finance ~CLty Attorney (~
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 7th day of May, 2002, by the following vote:
AYES: Councilmembers: Padilla, Rindone, Salas and Horton
NAYS: Councilmembers: None
ABSENT: Councilmembers: Davis
Shirley Hortojf, Mayor
ATTEST:
Susa~ Bigelow, E'it'y Clerk /j
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Susan Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing
Resolution No. 2002-142 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on the 7th day of May, 2002.
Executed this 7th day of May, 2002.
Susan'Bigelow, Cit~Clerk ~ '