HomeMy WebLinkAbout2015-178 1 RESOLUTION NO. 2015-178
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3 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
BERNARDINO AUTHORIZING THE EXAMINATION OF PREPAID MOBILE
4 TELEPHONY SERVICES SURCHARGE AND LOCAL CHARGE RECORDS
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WHEREAS, pursuant to Ordinance No. MC-1263 of the City of San Bernardino and the
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7 Local Prepaid Mobile Telephony Services Collection Act,the City of San Bernardino, hereinafter
8 called Local Jurisdiction, entered into a contract with the State Board of Equalization, hereafter
9 referred to as the Board, to perform all functions incident to the administration and collection of
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the prepaid mobile telephony services surcharge and local charges (Rev. & Tax. Code, §
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42101.5); and
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14 WHEREAS, the Local Jurisdiction deems it desirable and necessary for authorized
is representatives of the Local Jurisdiction to examine confidential prepaid mobile telephony
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services surcharge and local charge records pertaining to the prepaid mobile telephony services
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18 surcharge and local charges collected by the Board for the Local Jurisdiction pursuant to that
19 contract; and
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WHEREAS, the Board will make available to the Local Jurisdiction any information
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that is reasonably available to the Board regarding the proper collection and remittance of a local
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24 charge of the Local Jurisdiction by a seller, including a direct seller, subject to the confidentiality
25 requirements of Sections 7284.6, 7284.7, and 19542 of the Revenue and Taxation Code; and
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1 WHEREAS, Sections 42110 and 42103 of the Revenue and Taxation Code sets forth
2 certain requirements and conditions for the disclosure of Board of Equalization records and
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establishes criminal penalties for the unlawful disclosure of information contained in or derived
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from the prepaid mobile telephony services surcharge and local charge records of the Board;
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NOW, THEREFORE BE IT RESOLVED BY THE MAYOR AND COMMON
7 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
8 SECTION 1. That the City Manager or other office or employee of the Local
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Jurisdiction designated in writing by the City Manager to the Board is hereby appointed to
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11 represent the Local Jurisdiction with authority to examine prepaid mobile telephony services
12 surcharge and local charge records of the Board pertaining to the prepaid mobile telephony
13 services surcharge and local charges collected for the Local Jurisdiction by the Board pursuant to
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the contract between the Local Jurisdiction and the Board. The information obtained by
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examination of Board records shall be used only for purposes related to the collection of the
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17 Local Jurisdiction's prepaid mobile telephony services surcharge and local charges by the Board
18 pursuant to the contract.
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SECTION 2. That the City Manager or other office or employee of the Local
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Jurisdiction designated in writing by the City Manager to the Board is hereby appointed to
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22 represent the Local Jurisdiction with authority to examine those prepaid mobile telephony
23 services surcharge and local charge records of the Board for purposes related to the following
24 governmental functions of the Local Jurisdiction:
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(a) Compliance and enforcement of the utility users tax (local charge); and
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(b) Administrative functions set out in the City's utility users tax ordinance; and
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1 (c) Legal interpretation and enforcement of utility users' tax ordinance, including but not
2 limited to refused and defense of claims against ordinance.
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The information obtained by examination of Board records shall be used only for those
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governmental functions of the Local Jurisdiction listed above.
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6 SECTION 3. That MuniServices, LLC is hereby designated to examine the prepaid
7 mobile telephony services surcharge and local charges of the Board of Equalization pertaining to
8 prepaid mobile telephony services surcharge and local charges collected for the Local
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Jurisdiction by the Board. The person or entity designated by this section meets all of the
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11 following conditions (Rev. & Tax. Code, § 42110, subd. (b)(2)):
12 (a) Has an existing contract with the Local Jurisdiction that authorizes the person to
13 examine the prepaid mobile telephony services surcharge and local charge records;
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and
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(b) Is required by that contract with the Local Jurisdiction to disclosure information
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17 contained in or derived from, those records only to an officer or employee of the
18 Local Jurisdiction authorized by the resolution to examine the information; and
19 (c) Is prohibited by that contract from performing consulting services for a seller during
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the term of that contract; and
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22 (d) Is prohibited by that contract from retaining information contained in, or derived
23 from, those prepaid mobile telephony services surcharge and local charge records,
24 after that contract has expired.
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The contract between the Local Jurisdiction and MuniServices, LLC designated by the Local
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Jurisdiction to request information from the Board shall be subject to the following limitations
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28 (Rev. & Tax. Code, § 42103, subd. (g)):
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1 (a) MuniServices, LLC shall, to the same extent as the Board, be subject to Section
2 55381, relating to unlawful disclosures.
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(b) The contract between the Local Jurisdiction and MuniServices, LLC shall not
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provide, in whole or in part, in any manner a contingent fee arrangement as payment
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6 for services rendered.
7 BE IT FURTHER RESOLVED THAT the information obtained by examination of the Board
8 records shall only be used for purposes related to the collection of the Local Jurisdiction's
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prepaid mobile telephony services surcharge and local charges by the Board pursuant to the
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11 contract between the Local Jurisdiction and Board, or for the purposes related to other
12 governmental functions of the Local Jurisdiction, as identified above in Section 2.
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1 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN
BERNARDINO AUTHORIZING THE EXAMINATION OF PREPAID MOBILE
2 TELEPHONY SERVICES SURCHARGE AND LOCAL CHARGE RECORDS
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I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
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Common Council of the City of San Bernardino at a joint regular meeting thereof, held on the
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6 17th day of August, 2015, by the following vote, to wit:
7 Council Members: AYES NAYS ABSTAIN ABSENT
8 MARQUEZ X
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BARRIOS X
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11 VALDIVIA X
12 SHORETT X
13 NICKEL X
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JOHNSON X
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MULVIHILL X
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George Hanna, C C, City Clerk
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The foregoing Resolution is hereby approved this .- day,of August 2015.
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21 R. Carey D is, Mayor
22 City of San Bernardino
Approved as to form:
23 Gary D. Saenz, City Attorney
24 By:
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