HomeMy WebLinkAbout2002-28 - Sales and Tax Records ExaminationRESOLUTION NO. 2002- 28
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT
BEACH AUTHORIZING EXAMINATION OF SALES AND USE TAX
RECORDS.
WHEREAS, pursuant to Ordinance No. 1514, the City of Newport Beach 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 Newport Beach deems it desirable and
necessary for authorized representatives of the City to examine confidential sales and use
tax records of the State Board of Equalization pertaining to sales and use 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 records, and establishes
criminal penalties for the unlawful disclosure of information contained in, or derived
from, the sales and use tax records of the Board.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF NEWPORT
BEACH HEREBY 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 City with authority to examine sales and use
tax records of the Board pertaining to sales and use 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 and use Taxes by the Board pursuant to that contract.
Section 2. That the firm of Applied Development Economics (ADE), Inc. is hereby
appointed to represent the City with authority to examine those sales and use tax records
of the Board, for purposes related to the following governmental functions of the City:
(a) Preparation of a retail leakage analysis for the City General Plan Update; and
(b) Preparation of a fiscal impact model for use in the City's General Plan Update.
The information obtained by examination of Board records shall be used only for those
governmental functions of the City listed above.
Section 3. That ADE, Inc. is hereby designated to examine the sales and use tax
records of the Board pertaining to sales and use taxes colleted 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 and use tax records;
(b) is required by that contract to disclose information contained in, or derived from,
those sales and use tax records only to the 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 seller
during the term of that contract; and
(d) is prohibited by that contract from retaining the information contained in, or
derived from those sales and use tax records, after that contract is expired.
The information obtained by examination of Board records shall be only used for
purposes relating to the collection of City sales and use 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.
This resolution shall take effect immediately upon adoption. Passed and adopted by the
City Council of the City of Newport Beach at a regular meeting held on the 91h day of
April 2002.
r
MAYOR '
ATTEST:
STATE OF CALIFORNIA }
COUNTY OF ORANGE
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. 2002 -28 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 9th
day of April, 2002, and that the same was so passed and adopted by the following vote, to wit:
Ayes: Heffernan, O'Neil, Bromberg, Glover, Adams, Proctor, Mayor Ridgeway
Noes: None
Absent: None
Abstain: None
IN WITNESS WHEREOF, I have hereunto subscribed my name and affixed the
official seal of said City this 10th day of April, 2002.
(Seal)
G6zli.L / / / i /��
City Clerk
Newport Beach, California