Resolution No. 3793_ 12
RESOLUTION NO. 3793
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CYPRESS
DESIGNATING A CITY CONSULTANT AS THE AUTHORIZED
CITY REPRESENTATIVE TO EXAMINE SALES AND USE TAX RECORDS.
WHEREAS, pursuant to California Revenue and Taxation Code
Section 7200, et seq., the City of Cypress 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 City of Cypress, 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 City of Cypress 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, INC. and
ALLEN W. CHARKOW, INC., to designate MUNICIPAL RESOURCE CONSULTANTS
as the authorized Consultant to examine such sales tax records
maintained by the Board on behalf of the City of Cypress; and
WHEREAS, all legal prerequisites prior to the adoption of this
Resolution have occurred.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City
of Cypress as follows, to wit:
SECTION 1: In all respects as set forth above, the City
Council of the City of Cypress hereby certifies to the State Board
of Equalization that MUNICIPAL RESOURCE CONSULTANTS is the
designated representative of the City of Cypress 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 Cypress.
SECTION 2: Pursuant to California Revenue and Taxation Section
7056 -(T7, -ins Council hereby certifies that MUNICIPAL RESOURCE
CONSULTANTS, a partnership of JOHN T. AUSTIN, INC. and ALLEN W.
CHARKOW, INC., (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, those sales tax
records after the contracts have expired.
SECTION 3: The City Clerk shall certify to the adoption of
this Resolution.
PASSED AND ADOPTED by the City Council of the City of Cypress at a
regular meeting held on the 9th day of July 1990.
ATTEST:
CITY CLERK OF HE CITY ;F-'CYPRESS
STATE OF CALIFORNIA ) SS
COUNTY OF ORANGE )
YOR OF THE CITY OFzCYPRESS
I, DARRELL ESSEX, City Clerk of the City of Cypress, DO HEREBY
CERTIFY that the foregoing Resolution was duly adopted at a regular
meeting of the said City Council h 1d on the 9th day of July 1990; by
the following roll call vote:
AYES:
NOES:
ABSENT:
4 COUNCIL MEMBERS: Bowman, Kanel, Kerry and Age
0 COUNCIL MEMBERS: None
1 COUNCIL MEMBERS: Arnold
CITY CLE K F THE C Y OF CYPRESS
i; 7