HomeMy WebLinkAbout1993-02-09; City Council; Resolution 93-32c
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RESOLUTION NO. 93-32
A RESOLUTION OF THE CITY OF CAIUSBAD CITY
COUNCIL DESIGNATING MUNICIPAL RESOURCE
CONSULTANTS AS THE AUTHORIZED CITY REPRE-
SENTATIVE TO EXAMINE SALES AND TAX USE
RECORDS
WHEREAS, pursuant to California Revenue and Taxation Code
Section 7200, et seq., the City of Carlsbad 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
Board of Equalization in administering and collecting the California State
Sales and Use Taxes; and
WHEREAS, pursuant to California Revenue and Taxation Code
Section 7056, the City of Carlsbad, 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 Carlsbad has entered into an agreement
for sales tax audit and information services with the firm of Municipal
Resource Consultants, a partnership of John T. Austin, Inc. and Allen W.
Charkow, Inc., to designate Municipal Resource Consultants as the
authorized Consultant to examine such sales tax records maintained by the
Board on behalf of the City of Carlsbad; and
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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 Carlsbad, California, as follows, to wit;
1. In all respects as set forth above, the City Council of the
City of Carlsbad hereby certifies to the State Board of Equalization that
Municipal Resource Consultants is the designated representative of the City
of Carlsbad to examine all of the sales and use tax records of the Board
pertaining to sales and use taxes collected by the Board on behalf of the City
of Carlsbad.
2. Pursuant to California Revenue and Taxation Section Code
Section 7056 (b), the Carlsbad City Council hereby certifies that Municipal
Resource Consultants, a partnership of John T. Austin, Inc. and Allen W.
Charkow, Inc. (hereinafter referred to as "Consultantt') meets all of the
following conditions:
a) Consultant has an existing contract with the City to
examine sales tax records;
b) Consultant is required by that contract 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;
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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 contracts have expired.
3. The City shall certify to the adoption of this Resolution.
PASSED, APPROVED AND ADOPTED at a regular meeting of the
City Council on the 9th day of FEBRUARY , 1993, by the following vote,
to wit:
AYES: Council Members Lewis, Stanton, Kulchin, Finnila
NOES: None
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ABSENT: Council Member Nyga
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ATTEST:
PLLETHA L. RAUTENKRANZ, City Clerk (SEAL)