2014/01/28 City Council Resolution 2014-005RESOLUTION NO. 2014 -005
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK
REPEALING AND REPLACING RESOLUTION 2010 -117 AND AUTHORIZING CITY
OFFICIALS AND REPRESENTITIVES TO PERFORM 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, pursuant to Ordinance No. 875 (continuation of Ordinance 821) by the
passage of Measure A in November 2013, the State Board of Equalization requested an update of
authorized City officials and revenue consultant to examine of sales or transactions and use tax
records; 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 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
ROHNERT PARK AS FOLLOWS:
Section 1. That the Finance Director, the City Manager and the Accounting Supervisor or other
officer or employee of the City designated in writing by the Finance Director 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 Finance Director, the City Manager and the Accounting Supervisor or other
officer or employee of the City designated in writing by the Finance Director 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. The City's contract with MuniServices LLC ( "Consultant ") provides for the terms
and conditions upon which Consultant can examine the transactions and use tax records
pertaining to transactions and use taxes collected for the City
Section 4. Consultant is hereby designated to represent the City with authority to examine all of
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 Consultant 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.
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.
Section 5. Resolution No. 2010 -117 is hereby repealed.
Section 6. The City Clerk of the City is hereby directed to certify adoption of this Resolution
and send a copy to the Board.
2014-
DULY AND REGULARLY ADOPTED this 28`x' day of January, 2014.
QJ 6Anne Buergler, City Clerk
CITY OF ROHNERT PARK
Joseph T. Calhnan, Mayor
BELFORTEA1 MACK ENZIE:h -___ STAFFORD: N (k� AHANOTU: PWL CALLINAN: A'
AYES: (5 ) NOES: (o ) ABSENT: (o ) ABSTAIN: ( 6 )
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SONOMA )
CITY OF ROHNERT PARK)
I, JOANNE BUERGLER, City Clerk of the City of Rohnert Park, hereby certify that Resolution
No. 2014 -005 is a full, true and correct copy, and was duly adopted at a regular meeting of the City
Council of the City of Rohnert Park on January 28, 2014 by the following vote:
AYES:
NOES: Wo'zQ`- (0)
ABSENT: t -,J 0 0��t c j
ABSTAIN: W c)N
I'VI-) (" - -- --ni to, .1 A 11 T A —
Jo,/Anne Buergler, City Clerk
Pty of Rohnert Park, C'alifnrnin
2014-