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Resolution No. 4284 - 1 2 3 4 5 6 7 8 9 RESOLUTION NO. 4284 A RESOLUTION OF THE'CITYCOUNCII..' OF THE CITY OF VERNON AUTHORIZING ~NATION "OF,S4I,ES"AND USE TAX RECORDS THE CITY COUNCIL OF THE CITY OF VERNON RESOLVES AS FOLLOWS: WFlEREAS, pursuant to Ordinance No. 841 of the City of Vernon, the City of Vernon entered into a Contract with the State Board of Equalization to perform all functions incident to the administra- tion and collections of local sales and use taxes; and WHEREAS, the City Council of the City of Vernon deems it desirable and necessary from time to time for a representative of the City of Vernon to audit for and in its behalf the sales and use tax transactions and collections that are made for the City by the State Board of Equalization; and WHEREAS, Section 7056 of the Revenue and Taxation Code of the 10 11 12 13 14 15 State of California states, in part, that the Board shall permit 16 any duly authorized officer, or employee of such City, to examine 17 all of the sales and use tax records of the City; 18 19 NOW, THEREFORE, BE IT RESOLVED: SECTIO}f'l:Thatth~ CitYClefk-Director of Finance and/or the '. 20 City Treasurer~ or any designated assistant or employee of such 21 officers, are hereby appointed to represent the City of Vernon with 22 full authority to investigate and review sales aiid use tax transac- 23 tions and collections for the City, contained in the records of the 24 State Board of Equalization. 25 SECTION 2: That as provided in Section 7056 of the Revenue an 26 Taxation Code of the State of California, the information so. gained 27 by the City Clerk-Director of Finance and/or the City Treasurer or 28 any designated assistant or employee of such officers shall be used 29 only for the purposes related to the collection of local sales and 30 use taxes by the Board pursuant to the Contract. ~ 31 SECTION 3: The City Clerk of the City of Vernon shall certify 32 to th~'\p.a~sa.ge of this Resolution and thereupon and thereafter the -l- '. ~ - 1 same shall be in full force and effect. 2 ADOPTED AND APPROVED this 3rd day of September, 1974. 3 4 5 6 : ~itY Clerk 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 -2- ".. &, I t 11 I i 21 31 I 41 I 5 61 71 I 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 of .... STATE OF CALIFORNIA ) ) ss. COUNTY OF LOS ANGELES ) I, F. A. ZIEMER, City Clerk of the City of Vernon, do hereby certify that the foregoing resolution, being Resolution No. 4284, was duly adopted by the City Council of the City of Vernon, and approved by the Mayor of said City, at a regular meeting of the City Council held on September 3~ 1974 City Clerk rr 1LD ~ CITY OF VERNON CALIFORNIA September 4,1974 Local Tax Unit State Board of EqualIzation P.o. Box 1799 Sacramento, California 95808 Gentlemen: Enclosed is a certified copy of Resolution No. 4284 .. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VERNON AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS, which was adopted by the City Council at its regular meeting of September 3, 1974. Yours very truly, F. A. Ziemer, City C1erk- Director of Finance n. enc. . .'" .. J STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION 333 EAST WALNUT STREET, PASADENA, CALIFORNIA (P.O. BIN 77, PASADENA, CALIFORNIA 91109) TELEPHONE (213) 681.3551 GEORGE R. REILLY First District, San Francisco JOHN W. LYNCH Second District, Fresno WILLIAM M. BENNETT Third District, San Rafael August 2, 1974 RICHARD NEVINS Fourth District, Pasadena HOUSTON I. flOURNOY Controller, Sacramento W. W. DUNLOP Executive Secretary Honorable Leonis C. Malburg, Mayor City of Vernon City Hall Vernon, California 90058 Dear Mayor Malburg: NEW PROGRAM FOR LOCAL REVIEW OF "BRADLEY -B URNS" LOCAL SALES AND USE TAX INFORMATION The State Board of Equalization, in cooperation with the League of California Cities and the County Supervisors Association of California, has worked out a new procedure by which a city or a county upon request may receive by mail the Board's computer print-outs of amounts of taxpayer-reported local sales and use taxes attributable to the local jurisdiction. Local officials have indicated that this type of information would be valuable for revenue estimating, budget planning and in verifying the revenues being distributed to the local jurisdiction from individual taxpayer accounts. Your city may receive a quarterly mailing of our computer print-outs of local sales and use taxes reported by taxpayers in your jurisdiction who are identified by account numbers only. The lists would be mailed about 90 days after the close of each calendar quarter and would include the print-outs for each month of the past quarter. The Sales and Use Tax Law provides that such information is confidential and shall be used only for purposes related to the collection of local sales and use taxes under your contract with our Board. While useful for budget planning and revenue verification, the data supplied will not be sufficient' to enable a reconciliation with the amounts you receive from the Board as periodic transmittals of your Bradley-Burns revenues. Adjustments from pooling, delinquency collections and refunds are not included. If a more detailed examination of our sales and use tax records is found necessary, it will still have to be done in Sacramento where all records are available. If you find that quarterly mailings of the computer print-outs would be valuable to you, you may request them by a letter addressed to Local Tax Unit, State Board of Equalization, P.O. Box 1799, Sacramento, California 95808. , " " -2- August 21 1974 Please specify in your letter the title of the officer or employee to whom the mailing should be made. You should review the existing Resolution by which your city authorized officers or employees to examine sales and use tax information to be sure that the designated officer is included. We may not mail to any officer or employee unless we have a resolution of authorization for such person in our files. If a new resolution is needed, we suggest that the authorization be to the title of a person rather than to him by name. This avoids the necessity for new resolutions each time a position is filled by a new person. A suggested form of resolution is enclosed in the event you find the need to adopt a new authorization. We have also included the full text of Section 7056 of the Revenue and Taxation Code, which relates to the confidentiality and use of sales and use tax information. The second paragraph specifically relates to release of information to a local jurisdiction. Yours sincerely, RN:igc Enclosures C2')"" /"-"- //""..."r .,f ,/ .F'J".~"...."...'._-' ' ..~\/ i " J/I' /' I / '/iCL/;kAft- )., Richard Nevins I Member State Board of Equalization cc: Director of Finance League of California Cities .. 1 '.. RESOLUTION NO. A RESOLU~ION OF TIm CITY COUNCIL OF THE CITY OF AUTHORIZING E~qINATION OF SALES AND USE TAX RECORDS WHEREAS, pursuant to Ordinance , the City of entered into a contract with the State Board of Equalization to perform all functions incident to the administration and collections of local sales and use taxe s i and WHEREAS, the City Council of the City of desirable and necessary from time to time for audit for and in its behalf the sales and use tions that are made for the City by the State deems a representative of the City tax transactions and co1lec- Board of Equalization; and it to WHEREAS, Section 7056 of the Revenue and Taxation Code of the State of California states in part that the Board shall permit any duly authorized officer, or employee of such city, to examine all of the sales and use tax records of the City; NOW, THEREFORE, THE-CITY COUNCIL OF THE CITY OF HEREBY RESOLVES AS FOLLOWS: SECTION 1. That the City Manager, or any designated assistant or employee of such officer, is hereby appointed to represent the City of with full authority to investigate and review sales and use tax transactions and collections for the City, contained in the records of the State Board of Equalization. SECTION 2. That as provided in Section 7056 of the Revenue and Taxation Code, the information so gained by the City Manager or any designated assistant or employee of such officer shall be used only for purposes related to the col- lection of local sales and use taxes by the Board pursuant to the contract. Introduced, approved and adopted this ____ day of , 19 . ATTEST: [s] [s] Mayor City Clerk - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I, , City Clerk of the City of , California, DO HEREBY CERTIFY that the foregoing resolution was duly intro- duced, approved and adopted by the City Council of the City of at a regular meeting of said Council held on the day of 19___, by the following roll call vote: ---- AYES: [Names of Councilmen] NOES: [Names of Councilmen] ABSENT: [Names of Councilmen] [s] City Clerk ~1 l'. . ' ~a .' # SECTION 7056, REVENUE AND TAXATION CODE 7056. Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2 of this part, it is unlawful for the board of any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or any other information pertaining to any retailer or any other person required to report to the board or pay a tax pursuant to this part, or the amount or source of income, profits, losses, expenditures, or any particu- lar thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Governor may, by general or special order, authorize examina- tion by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person of the records maintained by the board under this part. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. When requested by resolution of the legislative body of any county, city and county or city, the board shall permit only duly authorized officer or employee of such county, city and county, or city, to examine ,all of the sales and use tax records of the board pertaining to sales and use taxes collected for the county, city and county or city by the board pursuant to contract entered into between the board and the county, city and county or city under the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5, commencing with Section 7200, of Division 2 of the Revenue and Taxation Code). Information obtained by examination of board records as herein permitted shall be used only for pur- poses related to the collection of local sales and use taxes by the board pursuant to the contract. When requested by resolution of the legislative body of a district the board shall permit any duly authorized officer or employee of such district to examine the records of the board pertaining to transactions and use taxes collected for the dis- trict by the board pursuant to contract entered into between the board and the district. Information obtained by examination of the board records as herein permitted shall be used only for purposes related to the collection of district transactions and use taxes by the board pursuant to the contract. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.