HomeMy WebLinkAbout10-078Resolution
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF BUTTE
AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance 2645, 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 705b 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, Chief Financial Officer, Auditor-Controller,
Deputy Administrative Officer, Deputy Chief Financial Officer, Assistant Auditor-Controller,
Assistant Chief Administrative Officer, Program Development Manager, and Management
Analyst, or other off cer 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 far 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, Chief Financial Off cer, Auditor-Controller,
Deputy Administrative Officer, Deputy Chief Financial Officer, Assistant Auditor-Controller,
Assistant Chief Administrative Officer, Program Development Manager, and Management
Analyst, or other officer or employee of the County designated in writing 6y 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 Iisted above.
*Section 3. That Hinderliter de Llamas and Associates is hereby designated to exarr~ine
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 7456.
PASSED AND ADOPTED by the Butte County Board of Supervisors this 25th day
of May 2410 by the following vote:
AYES• Supervisors Dolan, Kirk, Lambert, Yamaguchi, and Chair Connelly
NOES: None
ABSENT: None
NOT VOTING:None
BILL CONNELLY, air
Butte County Board of Supervisors
ATTEST:
SCOTT TANDY, Interim Chief Administrative Officer
And Clerk of tl~ Board of Supervisg~rs
By:
ty