HomeMy WebLinkAbout05.G- Finance 5.G
RESOLUTION (ID #3477) DOC ID: 3477
CITY OF SAN BERNARDINO—REQUEST FOR COUNCIL ACTION
In Support/Opposition
From: David Cain M/CC Meeting Date: 10/06/2014
Prepared by: Veronica Martinez, (909) 384-
5242
Dept: Finance Ward(s): All
Subject:
Resolution of the Mayor and Common Council of the City of San Bernardino Designating
Hinderliter, De Llamas (HDL) as the Authorized City Representative to Examine Transactions
(Sales) and Use Tax Records, and Designating the City Manager, Deputy City Manager, Budget
Officer, Director of Finance, Accounting Manager, and the Principal Accountant as the City
Officers Authorized to Receive Information Contained In, or Derived From, the Transactions
(Sales) and Use Tax Records, and Rescinding Resolution No. 2011-278. (#3477)
Current Business Registration Certificate: Not Applicable
Financial Impact:
Account Budgeted Amount: None Account No. N/A
Account Description: N/A
Balance as of. <<Insert Date>>
Balance after approval of this item: <<Insert Amount>>
Please note this balance does not indicate available funding. It does not include non-encumbered
reoccurring expenses or expenses incurred, but not yet processed.
Motion: Adopt the Resolution.
Synopsis of Previous Council Action:
October 5, 2011 - Resolution 2011-278 adopted, designating HDL, City Manager, Assistant City
Manager, Finance Director, and Deputy Director of Finance as the authorized City
representatives to examine transactions (sales) and use tax records.
October 18, 2010 - Resolution 2010-350 adopted, designating HDL, City Manager, Finance
Director, and Deputy Director of Finance as the authorized City representatives to examine
transactions (sales) and use tax records.
Background:
On October 18, 2010,the City issued resolution 2010-350, which added Hinderliter, De Llamas,
our new sales tax consultants to the list of authorized City representatives to examine
transactions (sales) and use tax records for the City of San Bernardino. On October 5, 2011, the
City issued resolution 2011-278 which added the Assistant City Manager to the list of authorized
City representatives to examine transactions (sales) and use tax records.
Since 2011, the City of San Bernardino has gone through many changes and changes continue to
Updated: 9/18/2014 by Jolena E.Grider Packet Pg. 138
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3477
occur. The Assistant City Manager title has changed to Deputy City Manager,the Assistant
Finance Director position has been eliminated, and a Principal Accountant position has been
added to the Finance Department. In order to continue to run a smooth transition of the many
changes occurring in the City, a change of authorized representatives to examine transactions
(sales) and use tax records should include Hinderliter De Llamas and the positions of,the City
Manager, Deputy City Manager, Budget Officer, Director of Finance, Accounting Manager, and
the Principal Accountant.
These changes will continue to allow information from the State Board of Equalization to flow
through the City Manager's Office and the Finance Department moving the city forward during
times of change and restructure.
City Attorney Review:
Supporting Documents:
Reso State Board of Equalization Authorized City Representatives (DOCX)
Reso 2011-278 (PDF)
Reso 2010-350 (PDF)
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Updated:9/18/2014 by Jolena E.Grider Packet Pg. 139
5.G.a
RESOLUTION NO.
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2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF E
SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS (HDL) AS THE w
3 AUTHORIZED CITY REPRESENTATIVE TO EXAMINE TRANSACTIONS 0
(SALES) AND USE TAX RECORDS, AND DESIGNATING THE CITY MANAGER,
4 DEPUTY CITY MANAGER, BUDGET OFFICER, DIRECTOR OF FINANCE,
5 ACCOUNTING MANAGER, AND THE PRINCIPAL ACCOUNTANT AS THE CITY =
OFFICERS AUTHORIZED TO RECEIVE INFORMATION CONTAINED IN, OR
6 DERIVED FROM, THE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
RESCINDING RESOLUTION NO 2011-278.
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WHEREAS, pursuant to Ordinance No. MC1229 of the City of San Bernardino and
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9 Section 7270 of the Revenue and Taxation Code, the City of San Bernardino entered into a �°_
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10 contract with the State Board of Equalization to perform all functions incident to the Q
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11 administration and operation of the Transactions and Use Tax Ordinance; and
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WHEREAS, the City of San Bernardino deems it desirable and necessary for
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authorized representatives of the City of San Bernardino to examine confidential
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15 transactions and use tax records of the State Board of Equalization pertaining to transactions
16 and use taxes collected by the Board of Equalization for the City of San Bernardino
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1 17 pursuant to that contact; and `0
18 WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain =
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requirements and conditions for the disclosure of State Board of Equalization and records N
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NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND COMMON
1 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS: _
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2 SECTION 1. The City of San Bernardino designates the City Manager, Deputy City w
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Manager, Budget Officer, the Director of Finance, Accounting Manager, and the Principal
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Accountant as the authorized officers to the State Board of Equalization to represent the
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6 City of San Bernardino with the authority to examine transactions and use tax records of the C
7 State Board of Equalization pertaining to transactions and use taxes collected for the City of
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San Bernardino by the State Board of Equalization pursuant to the contract between the City N
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of San Bernardino and the State Board of Equalization. The information obtained by a
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examination of State Board of Equalization records shall be used only for purposes related
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12 to the collection of the City of San Bernardino's transactions and use taxes by the State
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13 Board of Equalization pursuant to the contract.
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14 SECTION 2. The City of San Bernardino designates Hinderliter, de Llamas
15 Companies, LLC to examine the transactions and use tax records of the State Board of
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Equalization pertaining to transactions and use taxes collected for the City of San Bernardino N
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18 by the State Board of Equalization. Hinderliter, de Llamas Companies, LLC, designated by Q
19 this section, meets all the following conditions:
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20 a. has an existing contract with the City of San Bernardino to examine those
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transactions and use tax records; o
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b. is required by the contract to disclose information contained in, or derived, from m°
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those transactions and use tax records only to the officers authorized under Section
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26 c. is prohibited by that contract from performing consulting services for a retailer
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d. is prohibited by that contract from retaining the information contained in, or derived
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2 from, those transactions and use tax records after that contract has expired. E
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3 SECTION 3. The City of San Bernardino Resolution 2011-278 is hereby rescinded o
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4 and replaced by this Resolution.
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RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
1 SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS (HDL) AS THE _
AUTHORIZED CITY REPRESENTATIVE TO EXAMINE TRANSACTIONS E
2 (SALES) AND USE TAX RECORDS, AND DESIGNATING THE CITY MANAGER, w
3 DEPUTY CITY MANAGER, BUDGET OFFICER, DIRECTOR OF FINANCE, o
ACCOUNTING MANAGER, AND THE PRINCIPAL ACCOUNTANT AS THE CITY
4 OFFICERS AUTHORIZED TO RECEIVE INFORMATION CONTAINED IN, OR
DERIVED FROM, THE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
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RESCINDING RESOLUTION NO 2011-278.
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6 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor W
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and Common Council of the City of San Bernardino at a meeting
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COUNCIL MEMBERS: AYES NAYS ABSTAIN ABSENT
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The foregoing Resolution is hereby approved this day of , 2014. m
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25 R. Carey Davis, Mayor
26 City of San Bernardino
Approved as to form: E
27 Gary D. Saenz, City Attorney
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RESOLUTION NO. 2011-278_
1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS
2 (HDL) AS THE AUTHORIZED CITY REPRESENTATIVE TO EXAMINE ('
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TRANSACTIONS (SALES) AND USE TAX RECORDS, AND DESIGNATING THE o
CITY MANAGER, ASSISTANT CI'T'Y MANAGER, THE DIRECTOR OF
4 FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS THE CITY X
OFFICERS AUTHORIZED TO RECEIVE INFORMATION CONTAINED IN, OR ~
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5 DERIVED FROM, THE TRANSACTIONS (SALES) AND USE TAX .RECORDS,
6 AND RESCINDING RESOLUTION 2010-350. _
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WHEREAS, pursuant to Ordinance No. MC1229 of the City of San Bernardino in
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9 and Section 7270 of the Revenue and Taxation Code, the City of San Bernardino entered o
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10 into a contract with the State Board of Equalization to perfonn all functions incident to the
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12 WHEREAS, the City of San Bernardino deems it desirable and necessary for w
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authorized representatives of the City of San Bernardino to examine confidential
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transactions and use tax records of the State Board of Equalization pertaining to
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16 transactions and use taxes collected by the Board of Equalization for the City of San
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18 WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
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requirements and conditions for the disclosure of State Board of Equalization records and 5
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2011-278
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERIATER, DE LLAMAS,
1 COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
2 DESIGNATING THE CITY MANAGER, ASSISTANT CITY MANAGER, THE
DIRECTOR OF FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS o
3 THE CITY OFFICERS AUTHORIZED TO RECEIVE INFORMATION
4 CONTAINED IN, OR DERIVED FROM, THE TRANSACTIONS (SALES) AND x
USE TAX RECORDS, AND RESCINDING RESOLUTION 2010-350.
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6 NOW, THEREFORE BE IT RESOLVED BY THE MAYOR AND
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7 COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
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SECTION 1. The City of San Bernardino designates the City Manager, Assistant =
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City Manager, the Director of Finance and the Deputy Director of Finance as the
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11 authorized officers to the State Board of Equalization to represent the City of San
12 Bernardino with authority to examine transactions and use tax records of the State Board of x
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13 Equalization pertaining to transactions and use taxes collected for the City of San
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Bernardino by the State Board of Equalization pursuant to the contract between the City of a
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San Bernardino and the State Board of Equalization. The information obtained by
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17 examination of State Board of Equalization records shall be used only for purposes related >,
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19 Board of Equalization pursuant to the contract. °,
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SECTION 2. The City of San Bernardino designates Hinderliter, de Llamas
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Companies, LLC to examine the transactions and use tax records of the State Board of
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Equalization pertaining to transactions and use taxes collected for the City of San `V
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5.G.b
2011-278
RESOLUTION OF THE MAYOR AND COMMON COUNCIL; OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS,
1 COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
2 DESIGNATING THE CITY MANAGER, ASSISTANT CITY MANAGER, THE
DIRECTOR OF FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS c
3 THE CITY OFFICERS AUTHORIZED TO RECEIVE INFORMATION
4 CONTAINED IN, OR DERIVED FROM,
THE TRANSACTIONS (SALES) AND X
USE TAX RECORDS, AND RESCINDING RESOLUTION 2010-350.
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6 b. is required by that contract to disclose information contained in, or
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authorized under Section ] of this Resolution to examine inforation; C
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c. is prohibited by that contract from performing consulting services for a c
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retailer during the term of that contract; and
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2011-278
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
1 CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS,
COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
2 EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
DESIGNATING THE CITY MANAGER, ASSISTANT CITY MANAGER, THE
3 DIRECTOR OF FINANCE AND THE DEPUTY DIRECTOR OF FINANCE AS o
4 THE CITY OFFICERS AUTHORIZED TO RECEIVE INFORMATION
CONTAINED IN, OR DERIVED FROM, THE TRANSACTIONS (SALES) AND x
5 USE TAX RECORDS, AND RESCINDING RESOLUTION 2010-350.
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SECTION 3. The City of San Bernardino Resolution 2010-350 is hereby rescinded
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9 I HEREBY CERTIFY that the foregoing resolution was duly adopted by the Mayor c
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10 and Common Council of the City of San Bernardino at a j oint regular meeting thereof, N
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held on the 3rd day of October , 2011,by the following vote, to wit:
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COUNCILMEMBERS AYES NAYS ABSTAIN ABSENT x
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14 MARQUEZ x 0
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BRINKER x N
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Rachel Clark,City Clerk Q
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The foregoing resolution is hereby approved this��"' day of October 2011. M
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23 Patrick . Morris,
24 n Bernardino N
Approved as to form: 0
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JAMES F. PENMAN
26 City Attorney
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(NOTE: COMPANION RESOLUTION 2010-351)
RESOLUTION NO. 2010-350
1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS
2 (HDL) AS THE AUTHORIZED CITY REPRESENTATIVE TO EXAMINE
3 TRANSACTIONS (SALES) AND USE TAX RECORDS, AND DESIGNATING THE
CITY MANAGER, THE DIRECTOR OF FINANCE AND THE DEPUTY
4 DIRECTOR OF FINANCE AS THE CITY OFFICERS AUTHORIZED TO
RECEIVE INFORMATION CONTAINED IN, OR DERIVED FROM, THE
5 TRANSACTIONS (SALES) AND USE TAX RECORDS, AND RESCINDING N
6 RESOLUTION 2007-414.
7 WHEREAS, pursuant to Ordinance No. MC1229 of the City of San Bernardino
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8 and Section 7270 of the Revenue and Taxation Code, the City of San Bernardino entered Cn
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into a contract with the State Board of Equalization to perform all functions incident to the
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administration and operation of the Transactions and Use Tax Ordinance; and M
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WHEREAS, the City of San Bernardino deems it desirable and necessary for E
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13 authorized representatives of the City of San Bernardino to examine confidential B
14 transactions and use tax records of the State Board of Equalization pertaining to
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15 transactions and use taxes collected by the Board of Equalization for the City of San
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Bernardino pursuant to that contact; and
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WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain 0
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requirements and conditions for the disclosure of State Board of Equalization records and .�°_
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20 establishes criminal penalties for the unlawful disclosure of information contained in or
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21 derived from, the transactions and use tax records of the Board of Equalization.
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NOW, THEREFORE BE IT RESOLVED BY THE MAYOR AND
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COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
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25 SECTION 1. The City of San Bernardino designates the City Manager, the
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26 Director of Finance and the Deputy Director of Finance as the authorized officers to the
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27 State Board of Equalization to represent the City of San Bernardino with authority to
28 examine transactions and use tax records of the State Board of Equalization pertaining to
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2010-350 5.G.c
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS,
1 COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
2 DESIGNATING THE CITY MANAGER, THE DIRECTOR OF FINANCE AND
THE DEPUTY DIRECTOR OF FINANCE AS THE CITY OFFICERS v;
3 AUTHORIZED TO RECEIVE INFORMATION CONTAINED IN, OR DERIVED c
FROM, THE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND d
4 RESCINDING RESOLUTION 2007-414. X
5 transactions and use taxes collected for the City of San Bernardino by the State Board of
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6 Equalization pursuant to the contract between the City of San Bernardino and the State
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7 Board of Equalization. The information obtained by examination of State Board of d
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Equalization records shall be used only for purposes related to the collection of the City of
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San Bernardino's transactions and use taxes by the State Board of Equalization pursuant to y
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11 the contract.
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12 SECTION 2. The City of San Bernardino designates Hinderliter, de Llamas to
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13 Companies, LLC to examine the transactions and use tax records of the State Board of °
14 Equalization pertaining to transactions and use taxes collected for the City of San
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Bernardino by the State Board of Equalization. Hinderliter, de Llamas Companies, LLC, L
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17 designated by this section, meets all the following conditions:
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18 a. has an existing contract with the City of San Bernardino to examine N
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19 those transactions and use tax records;
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derived, from those transactions and use tax records only to the officers o
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authorized under Section 1 of this Resolution to examine information; c
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24 c. is prohibited by that contract from performing consulting services for a j
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26 d. is prohibited by that contract from retaining the information contained
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contract has expired.
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Packet Pg. 149
2010-350 5.G.c
RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE
CITY OF SAN BERNARDINO DESIGNATING HINDERLITER, DE LLAMAS,
1 COMPANIES, LLC AS THE AUTHORIZED CITY REPRESENTATIVE TO
EXAMINE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
2 DESIGNATING THE CITY MANAGER, THE DIRECTOR OF FINANCE AND
THE DEPUTY DIRECTOR OF FINANCE AS THE CITY OFFICERS Ui
3 AUTHORIZED TO RECEIVE INFORMATION CONTAINED IN, OR DERIVED o
4 FROM, THE TRANSACTIONS (SALES) AND USE TAX RECORDS, AND
RESCINDING RESOLUTION 2007-414. x
5 SECTION 3. The City of San Bernardino Resolution 2007-4140 is hereby
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6 rescinded and replaced by this resolution.
7 1 HEREBY CERTIFY that the foregoing resolution was duly adopted by the Mayor a
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and Common Council of the City of San Bernardino at a regul nr meeting thereof, c
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held on the 18th day of October , 2010, by the following vote, to wit: N
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11 COUNCILMEMBERS AYES NAYS ABSTAIN ABSENT
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19 Rachel Clark, City Clerk °�
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The foregoing resolution is hereby approved this day of October 2010. Q
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tric J. Morris, Ma of
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23 Approved as to form: c
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JAMES F. PENMAN
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24 City At rney
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BY: � E
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