HomeMy WebLinkAbout95-79 - Examine Sales & Use Tax Records•
RESOLUTION NO. 95- 79
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWPORT
BEACH DESIGNATING A CITY CONSULTANT 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 which
imposes a tax and provides a measure therefore 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 and Board of Equalization in
administering and collecting the California State Sales and Uses Taxes; and
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; and
WHEREAS, the City of Newport Beach has entered into an agreement for
sales tax audit and analysis services with the firm of LINDA S. CONGLETON AND
ASSOCIATES; and
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: In all respects as set forth in the Recitals, Part A, of this Resolution.
Section 2: The City Council of the City of Newport Beach hereby certifies to
the State Board of Equalization that LINDA S. CONGLETON AND ASSOCIATES is
designated as a representative of the City of Newport Beach to examine all of the
sales and use tax records of the Board pertaining to sales and use taxes collected by
the Board of 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 LINDA S. CONGLETON
AND ASSOCIATES (hereinafter referred to as "Consultant ") meets all of the following
conditions:
a. CONSULTANT has an existing contract with the CITY to examine sales
tax records;
b. CONSULTANT has agreed to disclose information contained in, or
derived from, those sales tax records only to an officer or employee of the CITY who is
authorized by resolution to examine the information;
C. CONSULTANT shall not retain the information contained in, or derived
from, those sales tax records after the contract has expired.
Section 4: The City Clerk shall certify to the adoption of this Resolution.
ADOPTED this 26th date of June
ATTEST:
MAYOR
1995.