HomeMy WebLinkAbout12-084A RESOLUTION OF THE BOARD OF 5UPERVISORS 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 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 TWE 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, Economic and Community Development Manager,
Program Development Manager, Internal Auditor, and Management Analyst, 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 safes 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, Chief Financial Officer, Auditor-Controller,
Deputy Administrative Officer, Deputy Chief Financial Officer, Assistant Auditor-Controller,
Assistant Chief Administrative Officer, Economic and Community Development Manager,
Program Development Manager, Internal Auditor, and Management Analyst, 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) fraternal Economic Development Planning
b} Review of accurate allocation of sales tax to the County of B~ctte
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 Gounty 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 Gounty 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 supersedes 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 31st day of July 2Q12 by the
following vote:
AYES: Supervisors Connelly, Wahl, Kirk, Yamaguchi and Chair Lambert
NOES: None
ABSENT: None
NOT VOTING: None
Steve Lambert/~15air
Butte County Board of Supervisors
ATTEST:
Paul Hahn,
Board of i
By: ~~
Deo v ~