HomeMy WebLinkAboutRESO 6705ORIGINAL
RESOLUTION NO. _!l.Q.i_
RESOLUTION OF THE COU~CIL OF THE CITY OF PALO ALTO AUTHORIZING
EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 2756, the City of
Palo Alto entered into a contract with the State Board of
Equalization to perform all functions incident to the
administration and collection of local sales and use taxes; and
WHEREAS, pursuant to Resolution No. 6336, the Council of
the City of Palo Alto appointed the City Auditor and the City
Manager, or any designated assistant or amployee of such officers
to represent the City of Palo Alto 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; and
WHEREAS, Section 7056 of the Revenue and Taxation Code
of the State of California states in part that the City of Palo
Alto, 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 Council of the City of Palo Alto has
negotiated an agreement for sales tax audit and information
services with the firm of Municipal Resource Consultants, a
partnership of John Austin and Allen Charkow; and the Council
wishes to designate John Austin and Allen Charkow of Municipal
Resources Consultants as authorized city representatives to
examine such sales tax records maintained by the Board on behalf
of the City of Palo Alto; and
WHEREAS, all legal prerequisites prior to the adoption
of this Resolution have occurred;
NOW, THEkEFORE, the Council of the City of Palo Alto
does RESOLVE as follows:
SECTION 1: The Agreement-Municipal Resource Consultants-
Sales Tax Audit Services is hereby approved and the Mayor is
authorized to execute same on behalf of the City.
SECTION 2: The City Council of the City of Palo Alto
hereby cert1f1es"t0 the State Board of Equalization that John
Austin and Allen Charkow of Municipal Resource Consultants are
hereby designated as representatives of the City of Palo Alto 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 Palo Alto.
SECTION 3: Pursuant to California Revenue and Taxation
Code Section 7056 (b), this Council hereby certifies that
Municipal Resource Consultants, a 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;
(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, th<>Se sales tax records after the contracts
have expired.
INTRODUCED ANO PASSED: June 27. 1988
AYES; Bechtel, Cobb, Fletcher, Klein, Patitucci, Renzel, Woolley
NOES: None
ABSTENTIONS: None
ABSENT: Levy, Sutorius
APPRO~~ 1#--~e-Kayor
city Attorney
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