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
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Statement of the -Matter
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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.
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1 RESOLUTION N0. 5141
2 A RESOLUTION OF THE CITY_COUNCIL OF
THE CITY OF CARLSBAD, AUTHORIZING
• EXAMINATION OF SALES AND USE TAX
RECORDS.
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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
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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
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ROBERT C. FRA7.EE, ayor
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ATTEST:
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13 MAR A T E. ADAPTS, City Clerk
14 (SEAL
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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
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NOES: None
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ABSENT: Councilman Packard
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25 City Clerk
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