HomeMy WebLinkAbout05-115~C?L.JI'VTy' OF: BUT'T;E, ~~'AT~ QF ~CALI~~C?RNIA
Resolution No. o5-li5
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF BUTTE
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance 2388, the County of Butte 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 Board of Supervisors of the County of Butte deems it desirable and
necessary for authorized representatives of the County 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 County 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 of Equalization 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 BOARD OF SUPERVISORS OF THE COUNTY OF
BUTTE HEREBY RESOLVES AS FOLLOWS:
Section 1. That the Chief Administrative Officer, Auditor-Controller, Deputy Administrative
Officer, Assistant Auditor-Controller, Assistant Chief Administrative Officer, Program
Development Manager, Supervisor Auditor Accountant and Revenue Auditor Accountant, or
other officer or employee of the County designated in writing by the Auditor-Controller to the
State Board of Equalization (hereafter referred to as Board), is hereby appointed to represent the
County of Butte with authority to examine sales and use tax records of the,Board pertaining to sales
and use taxes collected for the County by the Board pursuant to the contract between the County and
the Board. The information obtained by examination of Board records shall be used only for
purposes related to the collection of County sales and use Taxes by the Board pursuant to that
contract.
*Section 2. That the Chief Administrative Officer, Auditor-Controller, Deputy Administrative
Officer, Assistant Auditor-Controller, Assistant Chief Administrative Officer, Program
Development Manager, Supervisor Auditor Accountant and Revenue Auditor Accountant, or
other officer or employee of the County designated in writing by the Auditor-Controller to the
Board, is hereby appointed to represent the County with authority to examine those sales and use tax
records of the Board, for purposes related to the following governmental functions of the County:
a) Internal Economic Development Planning
The information obtained by examination of Board records shall be used only for those
governmental functions of the County listed above.
*Section 3. That Hinderliter de Llamas and Associates is hereby designated to examine the sales
and use tax records of the Board pertaining to sales and use taxes collected for the County by the
Board. The person or entity designated by this section meets all of the following conditions:
a) has an existing contract with the County 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 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 County sales and use taxes by the Board pursuant to the contract between the
County and the Board (* and for purposes relating to the governmental functions of the County
listed in section 2 of this resolution).
*Section 4. That this resolution supercedes all prior resolutions of the Board of Supervisors of the
County of Butte adopted pursuant to subdivision (b) of Revenue and Taxation Code Section 7056.
PASSED AND ADOPTED by the Butte County Board of Supervisors this 13`h day of
September 2005 by the following vote:
AYES: Supervisoes Connelly, Dolan, Houx, Josiassen and Chair Yamaguchi
NOES: None
ABSENT: None
NOT VOTING: None
i
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KIM K. YAMAGUCHI, Chair
Butte County Board of Supervisors
ATTEST:
PAUL MCINTOSH, Chief Administrative Officer
And Clerk of the Board of Supervisors
Deputy