2003-123 - Authorizing Examination Of Sales And Use Tax RecordsRESOLUTION 2003 -123
RESOLUTION OF THE TOWN COUNCIL
OF THE TOWN OF LOS GATOS
AUTHORIZING EXAMINATION OF 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 Tax; and
WHEREAS, pursuant to Ordinance No. 1131, the Town of Los Gatos 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 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 taxes collected for the Town; and
WHEREAS, the Town Council of the Town of Los Gatos deems it desirable and
necessary for authorized representatives of the Town to examine confidential sales and use tax
records of the State Board of Equalization pertaining to sales and use taxes collected by the
Board 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 Board records, and establishes criminal
penalties for the unlawful disclosure of information contained in, or derived from, the sales and
use tax records of the Board;
NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF LOS GATOS
HEREBY RESOLVES AS FOLLOWS:
Section 1. That the Director of Finance, or other officer or employee of the Town as designated
in writing by the Los Gatos Town Manager to the State Board of Equalization (hereafter referred
to as Board), is hereby appointed to represent the Town with authority to examine sales and use
tax records of the Board pertaining to sales and use taxes collected for the Town by the Board,
pursuant to the contract between the Town and the Board. The information obtained by
examination of Board records shall be used only for purposes related to the collection of Town
sales and use taxes by the Board pursuant to that contract.
Section 2. That the Director of Finance, or other officer or employee of the Town as designated
in writing by the Town Manager to the Board, is hereby appointed to represent the Town with
authority to examine those sales and use tax records of the Board, for purposes related to the
following governmental functions of the Town:
a) review revenue receipts, and
b) verify stated business sales receipts.
The information obtained by examination of Board records shall be used only for those
governmental functions of the Town listed above.
Section 3. That MBIA, the Town's consultant, is hereby designated to examine the sales and use
tax records of the Board pertaining to sales and use taxes collected for the Town by the Board.
The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with the Town 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 Section 1 (or
section 2) of this resolution to examine the information
c) is prohibited by the 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.
The information obtained by examination of Board records shall be used only for purposes
related to the collection of Town sales and use taxes by the Board pursuant to the contract
between the Town and the Board, and for purposes relating to the governmental functions of the
Town listed in Section 2 of this resolution.
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of
Los Gatos, California, held on the 20th day of October, 2003 by the following vote:
COUNCIL MEMBERS:
AYES: Steve Glickman, Diane McNutt, Joe Pirzynski, Mike Wasserman,
Mayor Sandy Decker.
NAYS: None
ABSENT: None
ABSTAIN: None
SIGNED: ao
AYO OF THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
ATTEST:
L C
CLERK OF THE TOWN OF LOS GA OS
LOS GATOS, CALIFORNIA