HomeMy WebLinkAboutRES NO 008-19RESOLUTION NO. 00 8" 19
A RESOLUTION AUTHORIZING THE EXAMINATION OF TRANSACTIONS (SALES) AND USE
TAX RECORDS
WHEREAS, pursuant to Ordinance No. 4958 of City of Bakersfield hereinafter
called District and Section 7270 of the Revenue and Taxation Code, the District
entered into a contract with the California Department of Tax and Fee Administration
)CDTFA) to perform all functions incident to the administration and operation of the
Transactions and Use Tax Ordinance; and
WHEREAS, the District deems it desirable and necessary for authorized
representatives of the District to examine confidential transactions and use tax records
of the California Department of Tax and Fee Administration pertaining to transactions
and use taxes collected by the Board for the District pursuant to that contract; and
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of California Department of Tax and
Fee Administration records and establishes criminal penalties for the unlawful
disclosure of information contained in or derived from, the transactions and use tax
records of the Board;
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Bakersfield as
follows:
That the City Manager, Assistant City Manager, City Clerk, Finance Director,
Assistant Finance Director and City Treasurer or other officer or employee of the
District designated in writing by the City Manager to the California Dept of Tax
and Fee Administration )hereafter referred to as the CDTFA) is hereby appointed
to represent the District with authority to examine transactions and use tax
records of the CDTFA pertaining to transactions and use taxes collected for the
District by the CDTFA pursuant to the contract between the District and the
CDTFA. The information obtained by examination of CDTFA records shall be
used only for purposes related to the collection of the District's transactions and
use taxes by the CDTFA pursuant to the contract.
2. That the City Manager, Assistant City Manager, City Clerk, Finance Director,
Assistant Finance Director and City Treasurer or other officer or employee of the
District designated in writing by the City Manager to the California Dept of Tax
and Fee Administration is hereby appointed to represent the District with
authority to examine those transactions and use tax records of the Board for
purposes related to the following governmental functions of the District:
a) General Financial Administration
b) Budget Development and Planning
c) Public SafetyoFeAKF9�
d) Economic Development
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e) Legal or Risk Management 3 o
ARl4lMAl.
f) Technology Services
g) Development Services
h) Quality of Life Services
The information obtained by examination of Board records shall be used only for
those governmental functions of the District listed above.
3. That Avenu Insights & Analytics is hereby designated to examine the
transactions and use tax records of the California Department of Tax and Fee
Administration pertaining to transactions and use taxes collected for the District
by the Board. The person or entity designated by this section meets all of the
following conditions:
a) has an existing contract with the District to examine those transactions and
use tax records;
b) is required by that contract to disclose information contained in, or derived
from those transactions and use tax records only to the officer or employee
authorized under Section f (or Section 2) of this resolution to examine the
information;
c) is prohibited by that contract from performing consulting services for a
retailer during the term of that contract;
d) is prohibited by that contract from retaining the information contained in, or
derived from those transactions and use tax records after that contract has
expired.
BE IT FURTHER RESOLVED that the information obtained by examination of Board
records shall be used only for purposes related to the collection of District's
transactions and use taxes by the Board pursuant to the contracts between the District
and Board.
4. That this resolution supersedes all prior transactions and use tax resolutions of the
City of Bakersfield adopted pursuant to subdivision (b) of Revenue and Taxation
Section 7056.
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ORIGINAL
HEREBY CERTIFY that the foregoing Resolution was passed and adopted by the
Council of the City of Bakersfield at a regular meeting thereof held on JAN 0 97019
by the following vote:
✓ ✓ ✓ ✓ ✓ ✓ ✓
COUNCILMEMBER: RIVERA, GONZALES, WEIR, SMITH, FREEMAN, SULLIVAN, PARLIER
NOES: COUNCILMEMBER:
ABSTAIN: COUNCILMEMBER:
ABSENT: COUNCILMEMBER: NP'VP.
APPROVED:
JAN 0 9 2019
JUl DRIMAKIS
CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
By 041
KAREN GOH, Mayor
City of Bakersfield
APPROVED AS TO FORM:
VIRGINIA GEM NARO
City
/Attar
By G
V GINIA GENNARO
City Attorney
msolutionsT
Rev. 05/04
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