1989-233-Designating A Town Consultant As The Authorized Town Representative To Examine Sales And Use Tax RecordsRESOLUTION 1989 - 233
RESOLUTION OF THE TOWN OF LOS GATOS
DESIGNATING A TOWN CONSULTANT AS THE AUTHORIZED
TOWN REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS
WHEREAS, pursuant to California Revenue and Taxation Code Section 7200,
et seq., the Town of Los Gatos has adopted a sales and use tax ordinance which
imposes a tax and provides a measure therefore 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; and
WHEREAS, pursuant to California Revenue and Taxation Code Section 7056,
the Town of Los Gatos, 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 Town; and
WHEREAS, the Town of Los Gatos has entered into an agreement for sales
tax audit and information services with the firm of Municipal Resource
Consultants, a partnership of John T. Austin, Incorporated and Allen W. Charkow,
Incorporated to designate Municipal Resource Consultants as the authorized
consultant to examine such sales tax records maintained by the Board on behalf
of the Town of Los Gatos; and
WHEREAS, all legal prerequisites prior to the adoption of this
resolution has occurred.
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Los
Gatos, as follows, to wit:
Section l: In all respects as set forth above, the Town Council of
the Town of Los Gatos hereby certifies to the State Board of Equalization that
Municipal Resource Consultants is the designated representative of the Town of
Los Gatos 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 Town of Los Gatos.
Section 2: Pursuant to California Revenue and Taxation Section 7056
(b), this Council hereby certifies that Municipal Resource Consultants, a
partnership of John T. Austin, Incorporated and Allen W. Charkow, Incorporated
(hereinafter referred to as "Consultant") meets all of the following conditions:
a. Consultant has an existing contract with the Town 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 Town
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 thnce
sales tax records after the contracts have expired.
Section 3: The Town Clerk shall certify to the adoption of this
resolution.
PASSED AND ADOPTED at a regular meeting of the Town Council of the
Town of Los Gatos, California, held on the 4th day of December, 1989 by the
following vote:
AYES COUNCIL MEMBERS Joanne Benjamin, Eric D. Carlson,
Robert L. Hamilton, Brent N. Ventura
Mayor Thomas J. Ferrito
NAYES COUNCIL MEMBERS NONE
ABSENT COUNCIL MEMBERS NONE
ABSTAIN COUNCIL MEMBERS
SIGNED
ATTEST
i
CLERK OF THE TOWN OF LOS GAT
MG1204089.R3