HomeMy WebLinkAbout2012-7 - Access to Tax Records & DocumentsRESOLUTION NO. 2012 -7
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT
BEACH FOR ACCESS TO TAX RECORDS AND DOCUMENTS
PURSUANT TO CALIFORNIA REVENUE & TAXATION CODE
SECTION 7056(b)
WHEREAS, the City has retained Keyser Marston Associates ( "KMA ") to provide a
market analysis for Balboa Village, Lido Village, and Mariner's Mile; and
WHEREAS, KMA requires access to the City's sales tax data in order to provide such
analysis; and
WHEREAS, Section 7056(b) of the Revenue and Taxation Code ( "RTC ") provides, in
pertinent part, that: "When requested by resolution of the legislative body of any... city...
the board (SBOE] shall permit any duly authorized ... person designated by that
resolution, to examine all of the sales or transactions and use tax records of the board
pertaining to the ascertainment of those sales or transactions and use taxes to be
collected for the ... city... "; and
WHEREAS, City wishes to provide access to all such tax records otherwise confidential
under RTC Section 7056 to certain staff at KMA;
NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:
1. Pursuant to RTC Section 7056(b), the City hereby provides, and requests the
SBOE to provide access to the staff working with KMA on the market analysis to
examine and use all confidential records and data of the SBOE pertaining to the
ascertainment of the sales and use taxes collected or to be collected by the
SBOE that are the subject of the market analysis.
2. To identify each person to whom access to records is to be provided pursuant to
RTC Section 7056(b), the Community Development Department shall maintain a
list of all staff members of KMA who will be given such access pursuant to this
Resolution;
3. Pursuant to RTC Section 7056(b)(1), the City hereby certifies that:
A. The City has an existing contract with KMA to examine the
aforementioned sales and use tax records to effectively advise the City;
B. The City's contract with KMA requires that KMA shall disclose confidential
taxpayer information contained in, or derived from, the aforementioned
sales or transaction and use tax records only to officers, employees or
other duly authorized representatives of the City.
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C. Under the City's contract with KMA, all staff members of KMA are
prohibited from providing California state sales and use tax consulting
services to any retailer during the term of the City's contract with KMA.
D. Under the City's contract with KMA, KMA is prohibited from retaining the
confidential taxpayer information contained in or derived from the
aforementioned sales and use tax records after that contract has
terminated.
4. The records and information to be provided to KMA shall be used solely for the
purpose of providing a market analysis for Balboa Village, Lido Village, and
Mariner's Mile, and for no other purpose, and shall be returned to the City after
the contract has terminated.
NOW, THEREFORE, the City Council of the City of Newport Beach resolves as follows:
Section 1: This Resolution shall take effect immediately upon its adoption by the City
Council and the City Clerk shall certify the vote adopting the resolution.
Adopted this 20' of January, 2012.
ATTEST:
Z
City Clerk
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Mayor ZP
STATE OF CALIFORNIA }
COUNTY OF ORANGE
CITY OF NEWPORT BEACH }
I, Leilani I. Brown, City Clerk of the City of Newport Beach, California, do hereby
certify that the whole number of members of the City Council is seven; that the foregoing resolution,
being Resolution No. 2012 -7 was duly and regularly introduced before and adopted by the City
Council of said City at a regular meeting of said Council, duly and regularly held on the 24th day of
January, 2012, and that the same was so passed and adopted by the following vote, to wit:
Ayes: Hill, Rosansky, Curry, Selich, Henn, Daigle, Mayor Gardner
Noes: None
Absent: None
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the
official seal of said City this 25th day of January, 2012.
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City Clerk
Newport Beach, California
(Seal)