Resolution 14645CITY OF ALAMEDA RESOLUTION NO. 14645
AUTHORIZING EXAMINATION OF SALES, USE AND TRANSACTIONS
TAX RECORDS IN CONNECTION WITH CITY CLAIMS AGAINST THE
STATE OF CALIFORNIA
WHEREAS, the City of Alameda previously entered into a contract with
the State Board of Equalization to perform all functions incident to the
administration and collection of local sales, use and transactions taxes; and
WHEREAS, the City Council of the City of Alameda deems it desirable
and necessary for authorized representatives of the City to examine confidential
ex
sales, use and transactions tax records of the State Board of Equalization
pertaining to sales, use and transactions 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 of
Equalization records, and establishes criminal penalties for the unlawful
disclosure of information contained in, or derived from, the sales, use and
transactions tax records of the Board.
NOW, THEREFORE BE IT RESOLVED, that the City Council of the City
of Alameda 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 State Board of Equalization
(Board), is hereby appointed to represent the City of Alameda with authority to
examine sales, use and transactions tax records of the Board pertaining to
sales, use and transactions 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, use and transactions taxes by the Board pursuant to
that contract.
Section 2. 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, use and transactions
tax records of the Board, for purposes related to the following governmental
functions of the City: City administration, revenue management and budgeting,
community and economic development, and business license tax
administration. The information obtained by examination of Board records shall
be used only for those governmental functions listed above.
Section 3. That Holland & Knight LLP is hereby designated to examine
the sales, use and transactions tax records of the Board pertaining to sales, use
and transactions 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 the aforementioned
sales, use and transactions tax records;
(b) is required by that contract to disclose information contained in, or
derived from, those sales, use and transactions tax records only to an officer or
employee authorized under Section 1 or 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, use and transactions 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, use and transactions
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 2
of this resolution,
* * * * **
I, the undersigned, hereby certify that the foregoing Resolution was duly
and regularly adopted and passed by the Council of the City of Alameda in a
regular meeting assembled on the 17th day of January, 2012, by the following
vote to wit:
AYES: Councilmembers Bonta, deHaan, Johnson and Tam
— 4.
NOES: None.
ABSENT: None.
ABSTENTIONS: None,
IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the
seal of said City this 17th day of January, 2012.
Lara Weisiger, City Cle k
City of Alameda