HomeMy WebLinkAbout85-137RESOLUTION NO. 85-137
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SANTA ANA DESIGNATING A CITY
CONSULTANT AS THE AUTHORIZED CITY
REPRESENTATIVE TO EXAMINE SALES
AND USE TAX RECORDS.
A. Recitals.
(i) Pursuant to California Revenue and Taxation
Code Sections 7200, et seq., the City of Santa Ana has adopted a sales
and use tax ordinance which imposes a tax and provides a measure therefor~
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.
(ii) Pursuant to California Revenue and Taxation
Code Section 7056, the City of Santa Ana, 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.
(iii) The City of Santa Ana has entered into an
agreement for sales tax audit and information services with the firm of
MUNICIPAL RESOURCE CONSULTANTS, A partnership of JOHN AUSTIN and ALLEN
CHARKOW, to designate JOHN AUSTIN and ALLEN CHARKOW of MUNICIPAL RESOURCE
CONSULTANTS as the authorized City representatives to examine such sales
tax records maintained by the Board on behalf of the City of Santa Ana.
RESOLUTION NO. 85-137 Page 2
(iv) All legal prerequisites prior to the adoption
of this Resolution have occurred.
B. Resolution.
IT IS HEREBY RESOLVED by the City Council of the City
of Santa Ana as follows:
Section 1: In all respects as set forth in the
Recitals, Part A, of this Resolution.
Section 2: The City Council of the City of Santa Ana
hereby certifies to the State Board of Equalization that JOHN AUSTIN and
ALLEN CHARKOW of MUNICIPAL RESOURCE CONSULTANTS are the designated
representative of the City of Santa Ana 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 Santa Ana.
Section 3: Pursuant to California Revenue and Taxation
Code Section 7056(b), this Council hereby certifies that MUNICIPAL
RESOURCE CONSULTANTS, partnership of JOHN AUSTIN and ALLEN CHARKOW
(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 the information;
RESOLUTION NO. 85-137 Page 3
c. CONSULTANT is prohibited by that contract from
perfoming 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 4: The City Clerk shall certify to the
adoption of this Resolution.
APPROVED and ADOPTED this 18th day of
November , 1985.
Daniel E. Griset
Mayo r
I, Jan Guy, Clerk of the Council of the City of
Santa Aha, do certify that the foregoing Resolution was introduced at the
regular meeting of the City Council of the City of Santa Aha , held
on the 18th day of November , 1985, and was adopted at said
meeting by the following vote:
AYES: Griset, Hart, Johnson, Luxembourger, McGui§an, Youn§
NOES: Acosta
ABSTAINED: None
ABSENT: None
ATTEST:
'~Janice C. Gu,¥ , Clerk of the Council
City of Santa Aha
- ~DWgR D C(I...~ER
Cit ' Attorney