CC RES 1990-083Resolution No. 90 - 83
A RESOLUTION OF' THE ;CITY COUNCIL 60F*-'THE CITY OF
RANCHO PALOS VERDES DESIGNATING,A CITY' CONSULTANT
AS= .THE- AUTHORIZED ,CITY.af.REPRESENTATIVE-TO EXAMINE
SALES AND USE -TAX-- REI f DS'0'1
WHEREAS,, pursuant to California Revenue and Taxation
Code Section 72,00," -et. seq. , thd- City ?of RANCHO PALOS VERDES
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 Equalkzat-ion a-long -the same
and existing statutory and administrative procedures-fcil-lowed
by the State Board of.Equalizat . "on-in-administering and
collect'in'g- the Cal"I*forn-ia-. State Sales and Use Taxes *",and
WHEREAS, pursuant .=to ' Cal ifo--khia- 'Revenue and Taxation
Code Section 7056,:the City of-rRANCHO PALOS :VERDES ,, by
resolution, may des'3-gnate any officer y .e_mployee 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
Cityi, and
WHEREAS, the City of RANCHO PALOS VERDES has entered
into an agreement for ,sales 'tax audit' -and -InfOrmation'
services with the firm of MUNICIPAL RESOURCE CONSULTANTS, a
partnership of JOHN To 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 RANCHO PALOS
VERDES; 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 RANCHO PALOS VERDES,, as follows, to wit.
Section 1.* In all respects a-s set forth above, - the
City Council of the City of RANCHO PALOS VERDES hereby
certifies jtoithe State Bo'ard - of Equalization that MUNICIPAL
RESOURCE CONSULTANTS Is the-'designated repokesentative of the
City ,of RANCHO PALOS VERDES '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 RANCHO
PALOS VERDES.
Section 2: Pursuant to California Revenue and Taxation
Section 7056 T; _b .r Y �h 6' Inc l �e eb Ge f �- �t A
MUNICIPAL N JtL A T': � r � F :e .' # `�b► f t � �'
AUSTIN,
to as "Consultant ") meets all of t A ,-ff 11"WdM
a. CONSULTANT has an existing contract
with the CITY. to examine. sales -taix records ; D
b, CONSULTANT is required by that_
contract to disclose information:-contained in, or derived
from, those- sales tax, records only to an +of f icer . or - employee
of the CITY who is author -ized by resolution to examine
information;
C* CONSULTANT is' pr+ohl:bited 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 adoption of
this Resolution,
PASSED APPROVED and ADOPTED on November 7, 199
ATTEST:
' CITY CLERK
t,ar.te of Calif ornia = ) f x
County of Los Angeles ) ss
City of Rancho Palos Verdes ff (-)_r !D
I, JO PURCELL, City Clerk of the City-of Rancho Palos Verdes,,
hereby . certify that the : abcave Resolution No 98 83 was duly
and regularly passed and-adopted by the-said -City Council at
a regular meeting thereof held on November. 7, 1990.
-2- 1City Clerk
R.ESOL. 90 -83
Resolution No. 90 - 83
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES 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 RANCHO PALOS VERDES
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 RANCHO PALOS VERDES, 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 RANCHO PALOS VERDES has entered
into an agreement for sales tax audit and information
services with the firm of MUNICIPAL RESOURCE 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 RANCHO PALOS
VERDES; 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 RANCHO PALOS VERDES, as follows, to wit:
Section 1: In all respects as set forth above, the
City Council of the City of RANCHO PALOS VERDES hereby
certifies to the State Board of Equalization that MUNICIPAL
RESOURCE CONSULTANTS is the designated representative of the
City of RANCHO PALOS VERDES 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 RANCHO
PALOS VERDES.
•
Section 2: Pursuant to California Revenue and Taxation
Section 7056 (b) , this Council hereby certifies that
MUNICIPAL RESOURCE CONSULTANTS, a partnership of JOHN T.
AUSTIN, INC. and ALLEN W. CHARKOW, INC. (hereinafter referred
to as "Consultant" ) 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 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
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 adoption of
this Resolution.
PASSED APPROVED and ADOPTED on November 7, 1990
IS/ MELVIN W. HUGHES
MAYOR
ATTEST:
/S/ JO PURCELL
CITY CLERK
State of California )
County of Los Angeles ) ss
City of Rancho Palos Verdes )
I , JO PURCELL, City Clerk of the City of Rancho Palos Verdes,
hereby certify that the above Resolution No 90 - 83 was duly
and regularly passed and adopted by the said City Council at
a regular meeting thereof held on November 7 , 1990.
City Clerk
-2- RESOL. 90-83