RES-8988 Authorizing Examination of Sales and Use Tax RecordsRESOLUTION NO. 8988
A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF ORANGE
AUTHORIZING EXAMINATION OF
SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinances 42-73 and 57-61, the City of
Orange entered into a contract with the State Board of Equalization to perform all functions
incident to the administration and collection oflocal sales and use
taxes; and WHEREAS, the City Council of the City of Orange 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
of Equalization 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, BE IT RESOLVED by the City Council of the
City of Orange,
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 of Orange
with authority to examine sales and use tax records of the Board pertaining to sales and
use taxes GOllected 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 Hinderliter, de Llamas and Associates is hereby
designated to I~xamine the sales and use tax records of the Board pertaining to sales and
use taxes GOllected for the City by the Board. The person or entity designated by this
section meets all ofthe
following conditions:a) has an existing contract with the City to examine those sales and
use 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 ofthat
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.
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 the
contract between the City and the Board.
Adopted this 11th day of Auqust 1998.
ATTEST:
C"A"W~~~~"4'
Cassandra J. Ca c
City Clerk ofthe ity of Orange
I hereby certifY that the foregoing resolution was duly and regularly adopted by the City
Council of the City of Grange at a regular meeting thereof held on the 11th day of
August , 1998, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
SLATER, COONTZ, SPURGEON, ALVAREZ
NONE
NONE
MURPHY
AAAAkj Ca-~
Cassandra J. ca{Jicart
City Clerk ofthe City of Orange
Reso No. 8988 2-HB:LB:cd!