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HomeMy WebLinkAbout1977-07-19; City Council; 5134; Examination of Sales and Use Tax Records( j CITY OF CARLSBAD AGENDA BILL NO. �"�„�'j< Initial• C. Dept.Ed DATE: July 19 1977 — C. Atty.` DEPARTMENT: City ClerkC. Mgr. Subject: EXAMINATION OF SALES AND USE TAX RECORDS i 1. I i Statement of the -Matter i In 1972 the City Council adopted a resolution requesting the State Board of Equalization to permit the City Clerk to examine all of the Sales and Use Tax records of the City of Carlsbad. On July 27th and 28th of this year the City Clerk and license clerk j again examined all of the Sales and Use Tax records of the City. At that time a representative from the Board of Equalization requested the City Council to adopt a new resolution for its files, to include a provision in Section 7056 of the Revenue and Taxation Code. Section 2 of the attached resolution includes this provision. Exhibits Resolution No. Staff recommendation Council action 7-19-77 Resolution #5141 was adopted, authorizing examination of Sales and Use Tax Records. i • 1 RESOLUTION N0. 5141 2 A RESOLUTION OF THE CITY_COUNCIL OF THE CITY OF CARLSBAD, AUTHORIZING • EXAMINATION OF SALES AND USE TAX RECORDS. 4 5 WHEREAS, pursuant to Ordinance No. 1160, the City of 6 Carlsbad entered into a contract with the State Board of Equaliza- 7 tion to perform all functions incident to the administration and 8 collections of local sales and use taxes; and 9 WHEREAS, the City Council of the City of Carlsbad deems it 10 desir:sle and necessary from t.me to time for a representative of 11 the City to audit for and in its behalf the sales and use tax 12 transactions and collections that are made for the City by the 13 State Board of Equalization; and 14 WHEREAS, Section 7056 of the Revenue and Taxation Code of 15 the State of California states in part that the Board shall permit 16 any duly authorized officer, or employee of such city, to examine 17 all of the sales and use tax records of the City; 18 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CARLSBAD 19 HEREBY RESOLVES AS FOLLOWS: 20 Section 1. That the City Manager, or any designated assistant or 21 employee of such officer, is hereby appointed to represent the 22 City of Carlsbad with full authority to investigate and review 23 'sales and use tax transactions and collections for the City, 24 contained in the records of the State Board of Equalization. 25 Section 2. That as provided in Section 7056 of the Revenue and 26 Taxation Code, the information so gained by the City Manager or 27 any designated assistant or employee of such officer shall be used 28 only for purposes related to the collection of local sales and use i I= 1. taxes by the Board pursuant to the contract. 2 PASSED, APPROVED APED ADOPTED at a _ regular 3 meeting of the Carlsbad City Council held on,the 19th day of July 1977 by the following vote, to wit: 5 AYES: Councilmen Frazee, Lewis, Skotnicki and Councilwoman Casler 6 NOES: None 7 ABSENT: Councilman Packard 8. )4e 9 �c �� - ROBERT C. FRA7.EE, ayor 10 ATTEST: 11 3.2 13 MAR A T E. ADAPTS, City Clerk 14 (SEAL 15 16 17 18 I, 14ARGARET E. ADAMS, City Clerk of the City of Carlsbad, 191 California, DO HEREBY CERTIFY that the foregoing resolution was duly introduced, approved and adopted by the City Council of 'the City of Carlsbad at a regular meeting of said 20 Coun:il held on the 19t day of m y 1977, by the follow- 21 1 ing roll call vote: AYES: Councilmen Frazee, Lewis, Skotnicki and 22 Councilwoman Casler 23` NOES: None � ABSENT: Councilman Packard 24 25 City Clerk 26 27 28 -2-