Resolution No. 5568 4 5 3
RESOLUTION NO. 5568
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CYPRESS
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS AND
RESCINDING RESOLUTION NO.958 AND RESOLUTION NO. 3793.
WHEREAS, Pursuant to Ordinance No.519, the City of Cypress 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, the City Council of the City of Cypress deems it desirable and
necessary for authorized representatives of the City 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 CITY COUNCIL OF THE CITY OF CYPRESS HERBY
RESOLVES AS FOLLOWS:
Section 1. That the State Board of Equalization (hereafter referred to as Board) is
hereby authorized to disclose to the City Manager all sales and use tax records pursuant
to the contract between the City and the Board. Additionally, the Director of Finance and
Administrative Services and the Finance Manager, or other officer or employee of the City
designated in writing by the City Manager to the State Board of Equalization (hereafter
referred to as Board), is hereby appointed to represent the City with authority to examine
sales and use tax records of the Board pertaining to sales and use taxes collected for the
City by the Board pursuant to the contract between the City and the Board. The
information obtained by examination of Board records shall be used only for purposes
related to the collection of City sales and use taxes by the Board pursuant to that
contract.
Section 2. That MBIA MuniServices Company is hereby designated to examine
the sales and use tax records of the Board pertaining to sales and use taxes collected for
the City by the Board. The person or entity designated by this section meets all of 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 officers or employees
authorized under Section 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.
The information obtained by examination of Board records shall be used only for
purposes related to the collection of City sales and use taxes by the Board pursuant to
the contract between the City and the Board.
Section 3. That this resolution supercedes and rescinds resolution No.'s 958 and
3793 of the City Council of the City of Cypress adopted pursuant to subdivision (b) of
Revenue and Taxation Code Section 7056.
454
PASSED AND ADOPTED by the City Council of the City of Cypress, ex officio
governing Board of Directors of the Cypress Recreation and Park District, at a regular
meeting held on the 10th day of June, 2002.
MAYOR HE CITY OF CYPRESS
ATTEST:
� •
. tit& '
si CLERK OF TH' CaTY OF CYPRESS
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
I, JILL R. INGRAM-GUERTIN, City Clerk of the City of Cypress, DO HEREBY
CERTIFY that the foregoing Resolution was duly adopted by said City Council at a
regular meeting held on the 10th day of June, 2002, by the following roll call vote:
AYES: 5 COUNCIL MEMBERS: Keenan, McGill, Piercy, McCoy and Sondhi
NOES: 0 COUNCIL MEMBERS: None
ABSENT: 0 COUNCIL MEMBERS: None
C Y CLERK OF Tii CITY OF YPRESS