HomeMy WebLinkAboutRES NO 01-86RESOLUTION NO. 1-86
A RESOLUTION OF THE COUNCIL OF THE CITY OF
BAKERSFIELD DESIGNATING A CITY CONSULTANT AS
THE AUTHORIZED CITY REPRESENTATIVE TO EXAMINE
SALES AND USE TAX RECORDS.
WHEREAS, pursuant to California Revenue and Taxation
Code Sections 7200, et seq., the City of Bakersfield has adopted
a sales and use tax ordinance which imposes a tax and provides a
measure therefore that can be administered and collected by the
State Board of Equalization along the same and existing statutory
and administrative procedures followed by the State Board of
Equalization in administering and collecting the California State
Sales and Use Taxes; and
WHEREAS, pursuant to California Revenue and Taxation
Code Section 7056, the city of Bakersfield, by resolution, may
designate any officer, employee or any other person to examine
all of the sales and use tax records of the Board pertaining to
sales and use taxes collected for the City; and
W~EREAS, the City of Bakersfield has entered into an
agreement for sales tax audit and information services with the
firm of MUNICIPAL RESOURCE CONSULTANTS, a partnership of JOHN
AUSTIN and ALLEN CHARKOW, to designate JOHN AUSTIN and ALLEN
CHARKOW of MUNICIPAL RESOURCE CONSULTANTS as the authorized City
representatives to examine such sales tax records maintained by
the Board on behalf of the City of Bakersfield; and
WHEREAS, all legal prerequisites prior to the adoption
of this resolution have occurred.
NOW, THEREFORE, BE IT RESOLVED by the Council of the
City of Bakersfield as follows:
1. The city Council of the City of Bakersfield hereby
certifies to the State Board of Equalization that JOHN AUSTIN and
ALLEN CHARKOW of MUNICIPAL RESOURCE CONSULTANTS are the
designated representative of the city of Bakersfield to examine
all of the sales and use tax records of the Board pertaining to
sales and use taxes collected by the Board on behalf of the City
of Bakersfield.
2. Pursuant
Section 7056(b), this
RESOURCE CONSULTANTS, a partnership
CHARKOW (hereinafter referred to as
the following conditions:
City
to California Revenue and Taxation Code
Council hereby certifies that MUNICIPAL
of JOHN AUSTIN and ALLEN
"CONSULTANT") meets all of
A. CONSULTANT has an existing contract with the
to examine sales tax records;
B. CONSULTANT is required by that contract to
disclose information contained in, or derived from, those sales
tax records only to an officer or employee of the City who is
authorized by resolution to examine the information;
C. CONSULTANT is prohibited by that contract from
performing consulting services for a retailer during the term of
the contract; and
D. CONSULTANT is prohibited by the contract from
retaining the information contained in, or derived from those
sales tax records after the contracts have expired.
.......... o0o ..........
I HEREBY CERTIFY that the
passed and adopted by the Council of
regular meeting thereof held on the
1986, by the following vote:
foregoing Resolution was
the city of Bakersfield at a
8th day of Jmn11~ry ,
CITY CLERK and Ex officio Clerk of the
Council of the city of Bakersfield
APPROVED this 8th day of January , 1986
MAYOR of the city of/Bakersfield
APPROVED as to form:
CITY ATTORNEY of t~e City of Bakersfield
GK/bl
7 R.TAX 3