HomeMy WebLinkAboutReso - CC - 086-2017RESOLUTION NO. 86-2017
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BURLINGAME
AUTHORIZING THE EXAMINATION OF SALES AND USE TAX
RECORDS BY MUNICIPAL REVENUE ADVISORS, INCORPORATED
WHEREAS, the City of Burlingame entered into a contract with the State Board of
Equalization (SBOE) to perform all functions incident to the administration and collection
of local sales and use tax; and
WHEREAS, the City Council of the City of Burlingame deems it desirable and necessary
for authorized representatives of the City to examine confidential sales and use tax
records of the SBOE pertaining to sales and use tax collected by the SBOE for the City
pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth
certain requirements and conditions for the disclosure of SBOE records, and
establishes criminal penalties for the unlawful disclosure of information contained in, or
derived from, sales and use tax records of the SBOE.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Burlingame
that:
1. The City Manager, Finance Director, Deputy Finance Director, and other officers
or employees of the City, designated in writing by the City Manager to the SBOE,
are hereby appointed to represent the City with authority to examine sales and
use tax records of the SBOE pertaining to sales and use taxes collected for the
City by the SBOE pursuant to the contract between the City and SBOE. The
information obtained by the examination of SBOE records shall be used only for
purposes related to the collection of City sales and use tax by the SBOE pursuant
to that contract.
2. That Municipal Revenue Advisors, Inc., designated in writing by the City Manager
to the SBOE, is hereby appointed to represent the City with authority to examine
those sales and use tax records of the SBOE, for the purposes related to the
following governmental functions of the City:
2.1. Sales and economic analysis;
2.2. Allocation audit and recovery; and
2.3. Ongoing consultation.
The entity, designated in writing by the City Manager to the SBOE, meets all the
following conditions:
(a) has an existing contract with the City to examine those 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 the officer or employee
authorized under Paragraph 1 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; and
(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.
3. The information obtained by examination of SBOE records shall be used only for
the purposes related to the collection of local sales or transactions and use tax
by the SBOE pursuant to the contract, or for purposes related to other
governmental functions of the City as set forth in the resolution.
I, Meaghan Hassel -Shearer, City Clerk of Burlingame, do hereby certify that the above
and foregoing Council Resolution was duly and regularly passed and adopted at a
meeting by said Council on the third day of July, 2017, by the following votes:
AYES: Councilmembers: BEACH, BROWNRIGG, COLSON, KEIGHRAN, ORTIZ
NOES: Councilmembers: NONE
ABSENT: Councilmembers: NONE