HomeMy WebLinkAboutResolution 2009-198 N.C.S. 12/21/2009Resolution No. 2009-198 N.C.S.
of the City of Petaluma, California
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PETALUMA
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS BY APPLIED
DEVELOPMENT ECONOMICS
WHEREAS, to California Revenue and Taxation Code Section 7200, et, seq., the City of
Petaluma 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 Tax; and,
WHEREAS, in 1956, pursuant to ordinance No. 444 N.C.S ,the City of Petaluma
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, pursuant to California Revenue and Taxation Code Section 7056, the City
of Petaluma may, by resolution, 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 Council of the City of Petaluma deems it desirable and necessary
for authorized representatives of the City to examirie 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;
and,
WHEREAS, Section 7056 of the California Revenue and Taxation Code further 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; and,
WHEREAS, the City of Petaluma has entered into an agreement with Applied
Development Economics to conduct, among other analyses, an examination of sales and use
taxes collected for the City.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PETALUMA
HEREBY RESOLVES AS FOLLOWS:
Resolution No. 2009-198 N.C.S. Page 1
Section 1. That the City Manager or Finance Director, or other officer or employee of the City
designated by the City Manager in writing 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 Applied Development Economics is hereby designated to examine the sales and
use tax records of the Board pertaining to sales and use taxes collected for the City by the Board.
The person or entity designated by this section meets all of the following conditions.:
a) has an existing contract with the City to examine those sales and use tax records;
b) is required by that contract to disclose information contained in, or derived from,
those sales and use tax records only to the officer or employee authorized under
Section 1 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; and,
d) is prohibited by that contract from retaining the information contained in, or
derived from those sales and use tax records, after that contract has expired.
Under the power and authority conferred upon this Council by the Charter of said City.
REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the
Council of the City of Petaluma at a Regular meeting on the 2151 day of December,
2009, by the following vote:
AYES: Vice Mayor Qarrett, Glass, Harris, Healy, Rabbitt, Renee, Mayor Torliatt
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: 0
City Clerk
Mayor
City A
Resolution No. 2009-198 N.C.S. Page 2