2016-077 - Examination of Sales and Use Tax Records

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a) tracking and economic development b) forecasting and budget related functions c) detection of misallocations and deficiencies The information obtained by examination of Board records shall be used only for those governmental functions of the Local Jurisdiction listed above. Section 3. That MuniServices, LLC is hereby designated and authorized to examine all of the sales and use tax records of the Board pertaining to all sales and use taxes collected for City. The person or entity designated by this section meets all of the following conditions: a) has an existing contract with City to examine 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 an officer or employee authorized under Section 1 (or Section 2) 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; 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. BE IT FURTHER RESOLVED that the information obtained by examination of Board records shall be used only for purposes related to the collection of City's sales and use taxes by the Board pursuant to the contracts between City and the Board of Equalization and for purposes relating to the governmental functions of City listed in Section 2 of this resolution. Section 4. This resolution supersedes all prior sales and use tax resolutions of City adopted pursuant to subdivision (b) of Revenue and Taxation Code Section 7056. Section 5. This Resolution shall take effect immediately upon its adoption by the City Council, and the Clerk of the Council shall attest to and certify the vote adopting this Resolution. Resolution No. 2016 -077 Page 2 of 3