Resolution 15095CITY OF ALAMEDA RESOLUTION NO. 15095
AUTHORIZING THE EXAMINATION OF PREPAID MOBILE
TELEPHONY SERVICES SURCHARGE AND LOCAL CHARGE
RECORDS BY CITY STAFF
WHEREAS, pursuant to Ordinance No. 2691 of the City of Alameda and the Local
Prepaid Mobile Telephony Services Collection Act, the City of Alameda, hereinafter called
the Local Jurisdiction, entered into a contract with the State Board of Equalization,
hereafter referred to as the Board, to perform all functions incident to the administration
and collection of the prepaid mobile telephony services surcharge and local charges (Rev.
& Tax. Code, § 42101.5); and
WHEREAS, the Local Jurisdiction deems it desirable and necessary for authorized
representatives of the Local Jurisdiction to examine confidential prepaid mobile telephony
services surcharge and local charge records pertaining to the prepaid mobile telephony
services surcharge and local charges collected by the Board for the Local Jurisdiction
pursuant to that contract; and
WHEREAS, the Board will make available to the Local Jurisdiction any information
that is reasonably available to the Board regarding the proper collection and remittance
of a local charge of the Local Jurisdiction by a seller, including a direct seller, subject to
the confidentiality requirements of Sections 7284.6, 7284.7 and 19542 of the Revenue
and Taxation Code; and
WHEREAS, Sections 42110 and 42103 of the 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 prepaid mobile telephony services surcharge and local
charge records of the Board.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Alameda:
Section 1. That the City Manager, Finance Director or other officer or employee
of the Local Jurisdiction designated in writing by the City Manager or Finance Director to
the Board is hereby appointed to represent the Local Jurisdiction with authority to
examine prepaid mobile telephony services surcharge and local charge records of the
Board pertaining to prepaid mobile telephony services surcharge and local charges
collected for the Local Jurisdiction by the Board pursuant to the contract between the
Local Jurisdiction and the Board. The information obtained by examination of Board
records shall be used only for purposes related to the collection of the Local Jurisdiction's
prepaid mobile telephony services surcharge and local charges by the Board pursuant to
the contract.
Section 2. That the City Manager, Finance Director or other officer or employee
of the Local Jurisdiction designated in writing by the City Manager or the Finance Director
to the Board is hereby appointed to represent the Local Jurisdiction with authority to
examine those prepaid mobile telephony services surcharge and local charge records of
the Board for purposes related to the following governmental functions of the Local
Jurisdiction:
a) Compliance and enforcement of the utility users tax of 7.5%
b) Administrative functions set out I the Local Jurisdiction's Utility Users Tax
Ordinance No.2691
c) Legal interpretation and enforcement of Utility Users Tax Ordinance, including
but not limited to refunds and defense of claims against Ordinance No.2691
The information obtained by examination of Board records shall be used only for those
governmental functions of the Local Jurisdiction listed above.
BE IT FURTHER RESOLVED THAT the information obtained by examination of
the Board records shall only be used for purposes related to the collection of the Local
Jurisdiction's prepaid mobile telephony services surcharge and local charges by the
Board pursuant to the contract between the Local Jurisdiction and Board, or for purposes
related to other governmental functions of the Local Jurisdiction, as identified above 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 3rd day of November 2015, by the following vote to wit:
AYES: Councilmembers Daysog, Ezzy Ashcraft, Matarrese, Oddie
and Mayor Spencer — 5.
NOES: None.
ABSENT: None.
ABSTENTIONS: None.
IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the seal of
said City this 4th day of November 2015.
Lara Weisiger, 01 y Clerk
City of Alameda
F-Al W
Janet em. City Ato, ev
City ofAlameda