HomeMy WebLinkAbout1987-130
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RESOLUTION NO. 87-130
RESOLUTION OF THE CITY OF SAN BERNARDINO DESIGNATING
MUNICIPAL RESOURCE CONSULTANTS AS THE AUTHORIZED CITY
REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS, AND
DESIGNATING THE DIRECTOR OF FINANCE AND CITY AUDITOR AS THE CITY
OFFICERS AUTHORIZED TO RECEIVE INFORMATION CONTAINED IN, OR
DERIVED FROM, THE SALES AND USE TAX RECORDS.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. Recitals.
A. Pursuant to California Revenue and Taxation Code Section
7200, et seq., the City of San Bernardino adopted San Bernardino
Municipal Code Chapter 3.56 which adopts a sales and use tax
ordinance which. imposes a tax and prov ides a measure therefor that
can be administered and collected by the State Board of
Equalization using 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.
B. Pursuant to California Revenue and Taxation Code Section
7056, the City of San Bernardino, by resolution, may designate any
officer, employee or 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.
C. The City of San Bernardino has entered into an agreement
for sales tax audit and information services with the firm of
Municipal Resource Consultants, a partnership of John Austin and
Allen Charkow, and, pursuant thereto, desires to designate John
Austin and Allen Charkow of Municipal Resources Consultants as
authorized City representatives to examine such sales tax records
maintained by the Board on behalf of the City of San Bernardino.
2/26/87
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D. All legal prerequisites prior to the adoption of this
resolution have occurred, including the requisite assurances of
confidentiality of all records reviewed.
SECTION 2. Implementation.
A. The Mayor and Common Council of the City of San
Bernardino hereby certify to the State Board of Equalization that
John Austin and Allen Charkow of Municipal Resource Consultants
are the designated representatives of the City of San Brnardino 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 San Bernardino.
'- B. Pursuant to California Revenue and Taxation Code Section
7056 {b), the Mayor and Common Council hereby certify that
Municipal Resource Consultants, a partnership of John Austin and
Allen Charkow, (hereinafter referred to as "Consultant") meets all:
of the following conditions:
(1) Consultant has an existing contract with the City to
18 . examine sales tax records;
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(2) Consultant is required by that contract to disclose!
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20 information contained in, or derived from, those sales tax recordsi
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21 only to an officer or employee of the City who is authorized by
22 resolution to examine the information;
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(3) Consultant is prohibited by the contract from
24 performing consulting services for a retailer during the term of
25 the contract; and
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(4) Consultant is prohibited by the contract from
27 retaining the information contained in, or derived from, those'
28 sales tax records after the contract has expired.
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C. Pursuant to Revenue and Taxation Code Section 7056, the
Director of Finance and City Auditor of the City of San Bernardino
are designated as the City officers authorized to receive disclosu es
from Municipal Resource Consultants of information contained in,
or derived from, the sales and use tax records.
SECTION 3. Certification. The City Clerk of the City of San
Bernardino is hereby authorized and directed to certify to the
adoption of this resolution.
I HEREBY CERTIFY that the foregoing resolution was duly
aaopted by the Mayor and Common Council of the City of San
Bernardino at a
meeting thereof, held on
reaular
the ;wt-h
to wit:
day of
, 1987, by the following vote,
Anril
AYES:
Council Members
Estrada, Reilly, Flores,
Maudsley, Quiel, Frazier, Strickler
NAYS:
None
ABSENT:
None
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/ Clty Clerk
The foregoing resolution is hereby approved this 2'<:' 4/ day
of
, 1987.
April
Approved
2/26/87
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