HomeMy WebLinkAbout2014-04-22; City Council; Resolution 2014-0671 RESOLUTIONNO. 2014-067
2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, DESIGNATING
MUNISERVICES, LLC AS THE CONSULTANT
AUTHORIZED TO EXAMINE SALES AND USE TAX
RECORDS OF THE STATE BOARD OF EQUALIZATION
5 ON THE CITY'S BEHALF
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7 WHEREAS, the State Board of Equalization (BOE) administers and collects the
8 California Sales and Use Taxes; and
9 WHEREAS, pursuant to California Revenue and Taxafion Code (RTC) Section
10 7056, the City of Carlsbad, by resolution, may designate any officer, employee or any
11 other person to examine all of the sales and use tax records of the BOE pertaining to
12 sales and use taxes collected for the city; and
13 WHEREAS, the City of Carlsbad has entered into an agreement for sales tax
14 audit, analysis, and reporting services with MuniServices, and therefore must designate
15 MuniServices as the authorized consultant to examine such sales tax records maintained
16 by the BOE on behalf of the city; and
17 WHEREAS, the RTC section 7056 (b)(2) further provides that information
18 obtained by examination of BOE's records may be used only for purposes related to the
19 collecfion of the local or district tax pursuant to the contract, or for purposes related to
20 other governmental funcfions of the city.
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24 1. That the above recitations are true and correct.
25 2. In all respects as set forth above, the City Council of the City of CaHsbad
^6 hereby certifies to the State Board of Equalization that MuniServices is the designated
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representative of the City of Carlsbad to examine sales and use tax records of the State
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of CaHsbad,
California, as follows:
1 Board of Equalization pertaining to sales and use taxes collected on the city's behalf;
2 and
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3. That the city has entered into an agreement with MuniServices
(consultant) which 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
9 in, or derived from, those sales tax records only to an officer or employee of the city who
10 is authorized by resolution to examine the information; and
11 c) Consultant is prohibited by the contract from performing consulting
12 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 contract has expired.
4. That the city shall certify to the adoption of this Resolution.
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PASSED, APPROVED AND ADOPTED at a Regular Meeting ofthe City Council ofthe City
of Carlsbad on the 22"'' day of April, 2014, by the following vote to wit:
AYES:
NOES:
Council Members Packard, Wood, Schumacher and Blackburn.
None.
ABSENT: Council Member Hall.
MARK ^CKARD, Mayor Pro Tem
ATTEST:
BARBARA ENGLESON, City Qji^rk
(SEAL)