HomeMy WebLinkAboutRES NO 07-88RESOLUTION NO. ?-88
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BAKERSFIELD
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance 1108, the City of Bakersfield entered into a
contract with the State Board of Equalization to perform all functions
incident to the administration and collection of local sales and use taxes~
and
WHEREAS, the City Council of the City of Bakersfield deems it desirable and
necessary for authorized representatives of the City to examine
confidential sales and use tax records of the State Board of Equalization
pertaining to sales and use taxes collected by the Board for the City
pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets
forth certain requirements and conditions for the disclosure of Board
records, and establishes criminal penalties for the unlawful disclosure of
information contained in, or derived from, the sales and use tax records of
the Board;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BAKERSFIELD HEREBY RESOLVES
AS FOLLOWS:
Section 1. That the City Manager, or other officer or employee of the City
designated in writing by the City Manager to the State Board of
Equalization (hereafter referred to as Board), is hereby appointed to
represent the City with authority to examine sales and use tax records of
the Board pertaining to sales and use taxes collected for the City by the
Board pursuant to the contract between the City and the Board. The
information obtained by examination of Board records shall be used only for
purposes related to the collection of City sales and use taxes by the Board
pursuant to that contract.
Section 2. That the City Manager, or other officer or employee of the
City designated in writing by the City Manager to the Board, is hereby
appointed to represent the City with authority to examine those sales and
use tax records of the Board, for purposes related to the following
governmental functions of the City:
(a) Financial Investigations
(b) Internal Auditing
(c) City Business Taxes
(d) Statistical Compilation
The information obtained by examination of Board records shall be used only
for those governmental functions of the City listed above.
I HEREBY CERTIFY that the foregoing Resolution was
passed and adopted by the Council of the City of Bakersfield
at a regular meeting therof held on January 20, 1988, by
the following vote:
AYES COUNCiLMEMBEF;S CHllDS. DeMOND SMITiLRArTy FETERSON ~.~OC2MO~I ~ALVAGG~3
NOEB COLJNCH.ME6;BERS None
AE~ENT: COUNC~LMEM~%~ ~S: None
ABSTAINING COUNC~LME{~BER5 NoDe
CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
APPROVED January 20, 1988
MAYOR of the City of/Bakersfield
APPROVED as to form:
NSSIGNPG