Resolution 14816CITY OF ALAMEDA RESOLUTION NO. 14816
DESIGNATE A CITY CONSULTANT AS AN AUTHORIZED
REPRESENTATIVE TO EXAMINE CERTAIN SALE AND USE TAX RECORDS
WHEREAS, pursuant to California Revenue and Taxation Code Section 7200
et. Seq., the City of Alameda 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 Alameda deems it necessary and
desirable for authorized representatives 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 Taxati on 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 sets
forth certain requirements and conditions for the disclosure of Board records
including requiring the adoption of a resolution authorizing access to the sales and
use tax records.
NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the City Manager, Assistant City Manager(s), City Attorney, Finance
Director/Controller or other officer or employee of the City designated in writing by the
City Manager or Assistant City Manager(s) to the State Board of Equalization
(hereafter referred to as the Board) is hereby appointed to represent the City with
authority to examine all of the sales and 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 City Manager, Assistant City Manager(s), City Attorney, Finance
Director/Controller or other officer or employee of the City designated in writing by the
Council 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) functions related to Sales, Transaction, and/or Use Tax collection or administration
b) functions related to budgeting and forecasting of revenue
c) other governmental functions as specified in writing by City Rev. 10/12
Section 3. That MuniServices, LLC 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 obta ined 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 and for purposes relating to the governmental
functions designated in Section 2.
* * * * * *
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 11th day of June, 2013, by the following vote to wit:
AYES: Councilmembers Chen, Daysog, Ezzy Ashcraft, Tam and
Mayor Gilmore – 5.
NOES: None.
ABSENT: None.
ABSTENTIONS: None.
IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the official seal
of said City this 12th day of June, 2013
Lara Weisiger, City Clerk
City of Alameda