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Home My WebLink AboutRESO 9546RESOLUTION NO. 9546 A Resolution Authorizing the Examination of Prepaid Mobile Telephony Services Surcharge and Local Charge Records WHEREAS, pursuant to Ordinance No., 5291 of the City of Palo Alto and the Local Prepaid Mobile Telephony Services Collection Act, the City of Palo Alto , hereinafter called Local Jurisdiction, entered into a contract with the State Board of Equalization, hereafter referred to as the Board, to perform all functions incident to the administration and collection of the prepaid mobile telephony services surcharge and local charges (Rev. & Tax. Code, § 4210 1.5); and WHEREAS, the Local Jurisdiction deems it desirable and necessary for authorized representatives of the Local Jurisdiction to examine confidential prepaid mobile telephony services surcharge and local charge records pertaining to the prepaid mobile telephony services surcharge and local charges collected by the Board for the Local Jurisdiction pursuant to that contract; WHEREAS, the Board will make available to the Local Jurisdiction any information that is reasonably available to the Board regarding the proper collection and remittance of a local charge of the Local Jurisdiction by a seller, including a direct seller, subject to the confidentiality requirements of Sections 7284.6, 7284.7 and 19542 of the Revenue and Taxation Code; and WHEREAS, Sections 42110 and 42103 of the Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Board of Equalization records and establishes criminal penalties for the unlawful disclosure of information contained in or deriv.ed from the prepaid mobile telephony services surcharge and local charge records of the Board; NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS: Section 1. That the City Manager and City Auditor (lttle(s)ol outhonzcd posttiOn(s)) or other officer or employee of the Local Jurisdiction designated in writing by the City Manager and City Auditor ( l 1tle(s) of postlh.l\1/s) outhom:cd to I>Cstgnatc) to the Board is hereby appointed to represent the Local Jurisdiction with authority to examine prepaid mobile telephony services surcharge and local charge records of the Board pertaining to prepaid mobile telephony services surcharge and local charges collected for the Local Jurisdiction by the Board pursuant to the contract between the Local Jurisdiction and the Board. The information obtained by examination of Board records shall be used only for purposes related to the collection of the Local Jurisdiction's prepaid mobile telephony services surcharge and local charges by the Board pursuant to the contract. Section 2. That the City Manager and City Auditor {I tth:(s) ol authonzcd pos!lton{s)) or other officer or employee of the Local Jurisdiction designated in writing by the City Manager and City Auditor (i1tle(s) of postlton(s) authonzcd to IJ<is1gnatc) to the Board is hereby appointed to represent the Local Jurisdiction with authority to examine those prepaid mobile telephony services surcharge and local charge records of the Board for purposes related to the following governmental functions of the Local Jurisdiction: a) City of Palo Alto General Fund ------------~------------------------- b) ______________________________ ___ c) -1- The information obtained by examination of Board records shall be used only for those governmental functions ofthe Local Jurisdiction listed above. Section 3. That -------,,""""""'"";;;;;"""""'""'""o-------is hereby designated to examine the prepaid mobile telephony services surcharge and local charges records of the Board of Equalization pertaining to prepaid mobile telephony services surcharge and local charges collected for the Local Jurisdiction by the Board. The person or entity designated by this section meets all of the following conditions (Rev. & Tax. Code,§ 42110, subd. (b)(2)): a) has an existing contract with the Local Jurisdiction that authorizes the person to examine the prepaid mobile telephony services surcharge and local charge records; b) is required by that contract with the Local Jurisdiction to disclose information contained in or derived from, those records only to an officer or employee of the Local Jurisdiction authorized by the resolution to examine the information; c) is prohibited by that contract from performing consulting services for a seller during the term of that contract; d) is prohibited by that contract from retaining information contained in, or derived from, those prepaid mobile telephony services surcharge and local charge records, after that contract has expired. The contract between the Local Jurisdiction and--------.,.,,,=,..="=.,,=,,,.=,,>.------designated by the Local Jurisdiction to request information from the Board shall be subject to the following limitations (Rev. & Tax. Code,§ 42103, subd. (g)): a) ---~· =<,.,=,m=•"=.,=,"=,,,..--1 _____ shall, to the same extent as the Board, be subject to Section 55 3 81 , relating to unlawful disclosures. b) the contract between the Local Jurisdiction and ---...,11,.'"''"''"'"'"'"""'"""'""""'"> ____ shall not provide, in whole or in patt, in any manner a contingent fee arrangement as payment for services rendered. BE IT FURTHER RESOLVED THAT the information obtained by examination of the Board records shall only be used for purposes related to the collection of the Local Jurisdiction's prepaid mobile telephony services surcharge and local charges by the Board pursuant to the contract between the Local Jurisdiction and Board, or for purposes related to other governmental functions of the Local Jurisdiction, as identified above in section 2. resolutionmts Rev. 07/1 5 ___ 2_1s_t ___ day of September ~~tk i'vw v6 - (Date) -2- BE IT FURTHER RESOLVED THAT the information obtained by examination of the Board records shall only be used for purposes related to the collection of the Local Jurisdiction's prepaid mobile telephony services surcharge and local charges by the Board pursuant to the contract between the Local Jurisdiction and Board, or for purposes related to other governmental functions of the Local Jurisdiction, as identified above in section 2. 21st day of September '20 15 (Attest) resolutiomnts Rev. 07/15 -2- INTRODUCED AND PASSED: September 21, 2015 AYES: BERMAN, BURT, DUBOIS, FILSETH, HOLMAN, KNISS, SCHARFF, SCHMID, WOLBACH NOES: ABSENT: ABSTENTIONS: ATIEST: , ..... APPROVED: City Clerk Mayor City Manager STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION 450 N STREET, SACRAMENTO, CALIFORNIA (PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0027) TELEPHONE (916) 324-3000 FAX (916) 322-0986 www.boe.ca.gov City of Palo Alto Lalo Perez, Chief Financial Officer & Director of Administrative Services Dept. 250 Hamilton Ave., 4111 Floor Palo Alto, CA 94301 October 26, 2015 Re: Local Prepaid Mobile Telephony Services Surcharge-UUT Code 1072 Dear Mr. James Keen, SEN. GEORGE RUNNER (RET.) First Districl, Lancaster FIONA MA, CPA Second District. San Francisco, JEROME E. HORTON Third District, Los Angeles County DIANE L. HARKEY Fourth District, Orange County BETTY Y. YEE State Controller CYNTHIA BRIDGES Executive Director The Board of Equalization (BOE) has completed processing the agreement for the administration of the Local Prepaid Mobile Telephony Services Collection Act, the "Local Charge Act" (Rev. & Tax. Code§§ 42100-42111 , added by Stats. 2014, Ch. 885 , Sec. 9) for the City of Palo Alto. A copy of the fully executed agreement is enclosed for your records. Based on City Ordinance 5291 for the City of Palo Alto and section 42102 of the Local Charge Act, the applicable local Utility User Tax rate is 4.5 percent. The BOE's collection of local charge revenue will commence on January 1, 2016. Payments will be transmitted at the end of each allocation quarter. The first payment process is anticipated for August 2016 for the 111 /2016 commencement date. You will be contacted once the allocation calendar has been finalized. You will also be contacted to confirm your preference to receive payments through EFT or paper warrants sent through the U.S. Postal Service. If you have any questions or concerns regarding the above, please contact me at (916) 322-2563. Enclosures Cc: file Sincerely, Olivia Siu Business Taxes Specialist I Local Revenue Allocation Unit