Resolution 14452E
CITY OF ALAMEDA RESOLUTION NO. 14452
AUTHORIZING EXAMINATION OF SALES, USE
AND TRANSACTIONS TAX RECORDS
WHEREAS, pursuant to Ordinance 1183, 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, 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
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
(hereafter referred to as Board), is hereby appointed to represent the Cit y 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,
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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 of the City listed above.
Section 3. That Hinderliter, de Llamas & Associates 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 those 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.
1, the undersigned, hereby certify that the foregoing Resolution was duly and
regularly adopted and passed by the Council of the City of Alameda during the Regular
Meeting of the City Council on the 15th ay of June, 2010, by the following vote to wit:
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AYES: Councilmembers deHaan, Gilmore, Matarrese, Tam
and Mayor Johnson - 5.
NOES: None.
ABSENT: None.
ABSTENTIONS: None.
IN WITNESS, WHEREOF, 1 have hereunto set my hand and affixed the official seal of
said City this 16th day of June, 2010.
Lara Weisiger, City clerk
City of Alameda