HomeMy WebLinkAboutReso 1990-054 - Representative to examine sales and tax records 'Am' 0
Resolution No ,C7 -,5-r
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING
DESIGNATING A CITY CONSULTANT AS THE AUTHORIZED CITY
REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS
WHEREAS ,pursuant to California Revenue and Taxation Code
Section 7200 , et seq. , the City of Redding has adopted a sales
and use tax ordinance which imposes a tax and provides a measure
therefor 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 Equal-
ization 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 Redding, 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
WHEREAS , the City of Redding has entered into an agreement
for sales tax audit and information services with the firm of
MUNICIPAL RESOURCES CONSULTANTS , a partnership of JOHN T. AUSTIN
INC. and ALLEN W. CHARKOW, INC. to designate MUNICIPAL RESOURCE
CONSULTANTS as the authorized Consultant to examine such sales
tax records maintained by the Board on behalf of the City of
Redding; and
WHEREAS, all legal prerequisites prior to the adoption of
this Resolution have occurred .
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF REDDING, as follows , to wit :
Section 1 : In all respects as set forth above, the
City Council of the City of Redding hereby certifies to the
State Board of Equalization that MUNICIPAL RESOURCES CONSULTANTS
is the designated representative of the City of Redding to exam-
ine 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 Redding.
Section 2 : Pursuant to California Revenue and Taxa-
tion Section 7056 (b) , this Council hereby certifies that MUNICI-
PAL RESOURCES CONSULTANTS, a partnership of JOHN T . AUSTIN, INC.
and ALLEN W. CHARKOW, INC. (hereinafter referred to as "consul-
tant" meets all of the following conditions:
a . CONSULTANT has an existing contract with the
CITY to examine sales tax records;
b. CONSULTANT is required by that contract to dis-
close information contained in, or derived from, those sales tax
records only to an officer or employee of the CITY who is author-
ized by resolution to examine the information;
c. CONSULTANT is prohibited by the 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.
Section 3 : The City Clerk shall certify to the adop-
tion of this Resolution.
I HEREBY CERTIFY that the foregoing Resolution was intro-
duced and read at a regular meeting of the City Council of the
City of Redding on the 16th day of January, 1990 , and was duly
adopted at said meeting by the following vote :
AYES : COUNCIL MEMBERS : Buffum, Dahl , Fulton, Johannessen, & Carter
NOES : COUNCIL MEMBERS : None
ABSENT: COUNCIL MEMBERS : None
ABSTAIN: COUNCIL MEMBERS : None
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SCOTT CARTER, Mayor
City of Redding
ATTEST:
C' t
ETHEL A. NICHOLS, City Clerk
RAN LL A. HAYS, City A orney