2010/09/28 City Council Resolution 2010-117RESOLUTION NO. 2010 -117
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK
AUTHORIZING THE EXAMINATION OF SALES OR
TRANSACTIONS AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 821 the City of Rohnert Park 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, pursuant to Resolution 2010 -73 the City of Rohnert Park entered into a
contract with the State Board of Equalization to perform all functions incident to the
administration and collection of local transactions and use taxes; and
WHEREAS, the City Council of the City of Rohnert Park deems it necessary for
authorized representative of the City to examine confidential sales and transactions and use tax
records of the Board pertaining to sales and transactions and use taxes collected by the Board for
the City; 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 sales or
transactions and use tax records of the Board; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code requires that
any person designated by the City shall have an existing contract to examine the City's sales and
transactions and use tax records.
NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the Director of Administrative Services, The City Manager and the Accounting
Manager or other officer or employee of the City designated in writing by the Director of
Administrative Services to the State Board of Equalization (hereafter referred to as
Board) is hereby appointed to represent the City with authority to examine all of the sales or
transactions and use tax records of the Board pertaining to sales or transactions and use taxes
collected for the City by the Board of Equalization pursuant to the contract between the City and
the Board under the Bradley -Burns Uniform Local Sales and Use Tax Law or the Transactions
and Use Tax Law. The information obtained by examination of Board records shall be used only
for purposes related to the collection of City sales or transactions and use taxes by the Board
pursuant to the contract.
Section 2. That the Director of Administrative Services, The City Manager and the Accounting
Manager or other officer or employee of the City designated in writing by the Directcr of
Administrative Services to the Board is hereby appointed to represent the City with authority to
examine those sales and transactions and use tax records of the Board for purposes related to the
following governmental functions of the City:
a) Financial planning functions.;
b) Economic development functions;
c) Business Tax compliance functions.
Section 3. That MBIA MuniServices Company ( "The Consultant ") is hereby designated to
examine the sales and transactions and use tax records of the Board pertaining to sales and
transactions 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 sales and transactions and use tax
records;
b) is required by that contract to disclose information contained in, or derived from those
sales and transactions 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;
d) is prohibited by that contract from retaining the information contained in, or derived from
those sales and transactions and use tax records after that contract has expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Board
records shall be used only for purposes related to the collection of City's sales and transactions
and use taxes by the Board pursuant to the contracts between the City and the Board of
Equalization.
Section 4. That this resolution supersedes all prior sales and transactions and use tax resolutions
of the City of Rohnert Park adopted pursuant to subdivision (b) of Revenue and Taxation Section
7056.
DULY AND REGULARLY ADOPTED this 28th day of September, 2010.
ATTEST:
City,
CITY OF ROHNERT PARK
P�-
Mayor
BELFORTE: AYE BREEZE: AYE CALLINAN: AYE MACKENZIE: AYE STAFFORD: AYE
AYES: (5) NOES: (0) ABSENT: (0) ABSTAIN: (0)