HomeMy WebLinkAboutCC Reso No 1992-78RESOLUTION NO. 92-78
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF LARE ELSINORE, CALIFORNIA,
AUTHORIZING EXAMINATION OF SALES AND
USE TAX RECORDS.
WHEREAS, pursuant to Ordinance 527, dated 1973, the City of
Lake Elsinore, 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 Lake Elsinore, 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 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 LAKE ELSINORE
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 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) Administrative Services Director
(b) Finance Manager
etc.
The information obtained by examination of Board records shall be
used only for those governmental functions of the City listed
above.
*Section 2. That Municipal Resource Consultants (MRC), a
partnership of John T. Austin and Allen W. Charkow, Inc., 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 1 of this resolution).
(*Include in resolution, only if applicable).
Introduced, approved and adopted this tenth day of November, 1992,
by the following vote:
AYES: COUNCILMEMBERS: ALONGI, CHERVENY, DOMINGUEZ, WINKLER, G!ASHBURN
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEP16ERS: NONE
ABSTAIN: COUNCILMEP16ERS: NONE
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TY OF LAKE ELSINORE
APPROVED AS TO FORM AND LEGALITY:
W~VV~ ~ i
John R. Harper, Ct Attorney
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STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) SS:
CITY OF LAKE ELSINORE )
I, VICKI KASAD, CITY CLERK OF THE CITY OF LAKE ELSINORE,
DO HEREBY CERTIFY that the foregoing Resolution duly adopted by the
City Council of the City of Lake Elsinore at a regular meeting of
said Council on 10th day of November, 1992, and that it was so
adopted by the following vote:
AYES: COUNCILMEMBERS: ALONGI, CHERVENY, DOMINGUEZ,
WINKLER, WASHBURN
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
ABSTAIN: COUNCILMEMBERS: NONE
J
VICK KASA , CITY CLERK
CITY OF LAKE ELSINORE
(SEAL)
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) SS:
CITY OF LAKE ELSINORE )
I, VICKI KASAD, CITY CLERK OF THE CITY OF LAKE ELSINORE,
DO HEREBY CERTIFY that the above and foregoing is a full, true and
correct copy of Resolution No. 92-78 of said Council, and that the
same has not been amended or repealed.
November 11, 1992
d3"CKY KASAD, CITY 'CLE
CITY OF LAKE ELSINORE
(SEAL)