HomeMy WebLinkAbout2014-114 RESOLUTION NO.2014-114
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
BERNARDINO REQUESTING THE STATE BOARD OF EQUALIZATION TO
3 PERMIT THE LAW FIRM OF WENDEL, ROSEN, BLACK & DEAN LLP TO
4 EXAMINE SALES OR TRANSACTIONS AND USE TAX RECORDS OF THE BOARD
PERTAINING TO THE ASCERTAINMENT OF THE SALES OR TRANSACTIONS
5 AND USE TAXES TO BE COLLECTED BY THE BOARD FOR THE CITY OF SAN
BERNARDINO
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WHEREAS, on March 3, 2014, the Mayor and Common Council approved the
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retention of the law firm of Wendel Rosen Black & Dean LLP ("Attorneys") to provide legal
8 services to the City in connection with a dispute with the State Board of Equalization ("BOE")
9 and other parties involving the allocation of local sales tax revenues; and
10 WHEREAS, on April 16, 2014, Attorneys filed Superior Court of California, County of
11 Alameda Case No. RG14721676, City of Fontana, et al. v. The State Board of Equalization, et
12 al. on behalf of the City and other parties against the BOE and other parties (the "Lawsuit");
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WHEREAS, in order to proceed with the Lawsuit, it is necessary for Attorneys to
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examine tax records of the Board pertaining to the ascertainment of the sales or transactions and
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use taxes to be collected by the Board for the City; and
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WHEREAS, under California Revenue and Taxation Code section 7056(b), any person
17 examining BOE records of sales or transactions and use taxes pertaining to the ascertainment of
18 those taxes to be collected by the Board for a city must be designated in a resolution of the
19 legislative body of the city requesting that the person be permitted to examine the records;
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21 NOW, THEREFORE, THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO DOES HEREBY RESOLVE AS FOLLOWS:
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SECTION 1. The State Board of Equalization is requested to permit the law firm of
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Wendel Rosen Black & Dean LLP and its partners, associates, and employees ("Attorneys") to
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examine all tax records of the Board pertaining to the ascertainment of the sales or transactions
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and use taxes to be collected by the Board for the City of San Bernardino;
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2014-114
1 SECTION 2. The Mayor and Common Council certifies that:
2 (a) Attorneys have an existing contract with the City of San Bernardino to examine those
3 sales and use tax records;
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(b) That contract requires Attorneys to disclose information contained in, or derived
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from, those sales or transactions and use tax records only to an officer or employee of the City
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of San Bernardino authorized by this resolution to examine the information, to wit, any elected
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official or employee of the City of San Bernardino whose official duties require such
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disclosure;.
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10 (c) That contract prohibits Attorneys from performing consulting services for a retailer
11 during the term of that contract;
12 (d) That contract prohibits Attorneys from retaining the information contained in, or
13 derived from, those sales or transactions and use tax records, after that contract has expired.
14 SECTION 3. This Resolution shall become effective immediately upon its adoption.
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2014-114
1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
BERNARDINO REQUESTING THE BOARD OF EQUALIZATION OF THE STATE
2 OF CALIFORNIA TO PERMIT THE LAW FIRM OF WENDEL, ROSEN, BLACK &
DEAN LLP TO EXAMINE ALL OF THE SALES OR TRANSACTIONS AND USE TAX
3 RECORDS OF THE BOARD PERTAINING TO THE ASCERTAINMENT OF THOSE
4 SALES OR TRANSACTIONS AND USE TAXES TO BE COLLECTED FOR THE CITY
OF SAN BERNARDINO BY THE BOARD
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7 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
8 Common Council of the City of San Bernardino at a joint regular meeting thereof, held on the
9 21st day of April, 2014, by the following vote, to wit:
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Council Members: AYES NAYS ABSTAIN ABSENT
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MARQUEZ x
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BARRIOS x
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VALDIVIA x
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SHORETT X
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17 NICKEL x
18 JOHNSON X
19 MULVIHILL x
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23 Georgeann a City Cle•k
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1 The foregoing resolution is hereby approved this 23 day of April , 2014.
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3 • r4, ,cae0,
4 R. Carey D is,
Mayor, City of San Bernardino
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Approved as to form:
6 Gary D. Saenz, City Attorney
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