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HomeMy WebLinkAbout2001-11 - Examine Sales & Use Tax Records - Aerospace DecisionRESOLUTION NO 2001- ii A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT BEACH DESIGNATING MUNICIPAL REVENUE ADVISORS AS AN AUTHORIZED CITY REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS WHEREAS, pursuant to California Revenue and Taxation Code Section 7200 et seq., the City of Newport Beach has adopted a sales and use tax ordinance that imposes a tax and provides a measure that can be administered and collected by the State Board of Equalization along the same and existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes. WHEREAS, pursuant to California Revenue and Taxation Code Section 7056, the City of Newport Beach, by resolution, may designate any officer, employee or any other person to examine all of the sales and use tax records of the Board pertaining to sales and use taxes collected for the City. WHEREAS, the City of Newport Beach has entered into an agreement for sales and use tax auditing with the firm Municipal Revenue Advisors, which requires that the consultant examine sales and use tax records. U WHEREAS, all legal prerequisites prior to the adoption of this Resolution have occurred. NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Newport Beach as follows: Section 1: The City Council of the City of Newport Beach hereby certifies that Municipal Revenue Advisors (hereinafter referred to as "CONSULTANT ") meets all of the requirements of California Revenue and Taxation Code Section 7200 et seq., as more specifically described in Sections 2 and 3, below. Section 2: The City Council of the City of Newport Beach hereby certifies to the State Board of Equalization that CONSULTANT is a designated representative of the City of Newport Beach to examine sales and use tax records of the Board pertaining to sales and use taxes collected by the Board on behalf of the City of Newport Beach. Section 3: Pursuant to California Revenue and Taxation Section 7056(b), the City Council of the City of Newport Beach hereby certifies that CONSULTANT meets all of the following conditions: a. CONSULTANT has an existing contract with the CITY to perform sales and use tax audit services; b. CONSULTANT is required by that contract to disclose information contained in, or derived from, sales tax records only to an officer or employee of the CITY who is �" authorized by resolution to examine the information; c. CONSULTANT is prohibited by the contract from performing consulting services for a retailer during the term of the contract; and d. CONSULTANT is prohibited by the contract from retaining the information contained in, or derived from, those sales tax records after the contract expires. Section 4: The City Clerk shall certify to the adoption of this Resolution. Adopted this 27th day of February 2001. City Clerk Mayor U STATE OF CALIFORNIA } COUNTY OF ORANGE } ss. CITY OF NEWPORT BEACH } I, LAVONNE M. HARKLESS, 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. 2001 -11 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 27th day of February, 2001, and that the same was so passed and adopted by the following vote, to wit: Ayes: Heffernan, O'Neil, Ridgeway, Glover, Bromberg, Proctor, Mayor Adams Noes: None Absent: None Abstain: None IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the official seal of said City this 28th day of February, 2001. (Seal) City Clerk Newport Beach, California