HomeMy WebLinkAboutMINUTES - 03192002 - C90 TD: . BOARD OF SUPERVISORS #r j, =',` C)NTR
COSTA
FROM: John Sweeten :�. �' COUNTY
County Administrator Cy--
DATE: March 19, 2002
SUBJECT: Resolution to State Board of Equalization Authorizing Access to
Sales and Use Tax Records
SPECIFIC REQUEST(S)OR REC504MENSATI5N(S)&BACKGROUND AND JUSTIFICATION
Recommendation:
ADOPT the attached resolution authorizing;appropriate County officials continued access
to confidential County Sales and Use Tax Records.
Section 7056 of the Revenue'and Taxation Code provides that any County, City or district wishing
to examine the Board of Equalization's records to°verify'that transactions subject to sales or
transactions and use tax have been reported properly, must adopt a resolution authorizing one(or
more) of its officials, employees, or other designated person to examine the appropriate sales or
transactions and use tax records of the Board:
Local officials allowed access to confidential'SBOE records should note that the use of such
information is limited to governmental purposes and is not subject to release in public meetings or
other such forums.
Contra Costa County has been asked to provide an updated resolution since the last resolution
passed by the Board was in '1990,'
Attachment
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
,'APPROVE OTHER
SIGNATUREiS):
ACTION OF 80 N .f r: d APPROVED'AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
r I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT , ° ) AND CORRECT COPi'OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
Contact:Tony Enos 5-1094 #
Cc:Jim Kennedy ATTESTED
Stave Dawkins John Sweeten,CLERK OF THE BOA €7
Hindediter Ltamas'Associates SUPERVISORS AND COUNTY ADMINISTRATOR
�'y+fit@ DEPUTY
BY
RESOLUTION NO. 2002/158
A RESOLUTION OF THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY AUTHORIZING
ACCESS TO SALES AND USE TAX RECORDS'
PURSUANT TO
REVENUE AND TAXATION CODE SECTION 7056
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY HEREBY RESOLVES AS
FOLLOWS:
Section 1. The following County officials are hereby authorized to receive and review
sales and use tax allocation information from the State Board of Equalization:
Members of the Board of Supervisors (optional)
County Administrator: John Sweeten
Senior Deputy County Administrator: Tony Enea
Redevelopment Director: Jim Kennedy
Assistant County Assessor: Steve Dawkins
Other officers or employees of the County as designatedin writing to the S'BOE
by the County Administrator
Section 2. The following independent contractor for Contra Costa County is hereby also
authorized to receive and review sales and use tax data received from the State Board of
Equalization:
Hinderliter, de Llamas & Associates:
Robert Hinderliter, Principal'
Lloyd de Llamas, Principal
Section 3. Contra Costa' County hereby certifies that Hinderliter, de Llamas &
Associates:
A. Has a current confidentiality contract with the County to receive sales and
use tax records; and
B. Is required by that contract to disclose information contained in, or derived
from, those sales and use tax records only to an officer or employee of the
County who is authorized by this resolution to examine the information;
and
C. Is prohibited by that contract form performing, consulting service 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 tax records, after that contract has expired.
Section 4. Information obtained by examination of Beard records shall be used only for
purposes related to the collection of local sales and use taxes by the Board for municipal
revenue forecasting and verification.
Section 5. This resolution supersedes all previous authorizations.
Section 6. The Clerk of the Board shall certify to the adoption of this Resolution and
send forward'a certified copy to:
STATE BOARD OF EQUALIZATION
LOCAL REVENUE ALLOCATION;SECTION
450 N Street, MIC 27
(PO BOX 942879)
Sacramento, CA 94279
Attention: Cleveland Turner
PASSED BY THE BOARD on March 19, 2002 by the following vote:
AYES: Supervisors ummm, GEnm, DEsmnNm, Am GjazA
NOES: None
ABSENT: None
ABSTA N: NM
Chair of the Board
ATTEST: John Sweeten, Clerk of the Board of
Supervisors and County Administrator
Clerk of the Board --�
DATina's Files\Word\Tony\Resotution.doc3/11/02
CLERK'S CERTIFICATE
The undersigned, 'Secretary of the Board of Directors of the County of Contra
Costa Public Financing Authority,hereby certifies as follows:
The foregoing is a full, true and correct copy of a resolution duly adopted at a
regular meeting of the Board of Directors of said Authority duly and regularly held at the regular
meeting place thereof on the ?.6 day of March 2002, of which meeting all of the
members of said Board of Directors had due notice and at which a,majority thereof were present;
and at said meeting said resolution was adopted by the following vote:
AYES:
NOES:
An agenda of said meeting was posted at least 96 hours before said meeting,at the
County Administration Building, 651 Pine Street, Martinez, California, a location freely
accessible to members of the public, and a brief general description of said resolution appeared
on said agenda.
I have carefully compared the same with the original minutes of said meeting on
file and of record in my office the foregoing resolution is a full, trueand correct copy of the
original'resolution adopted'at said meeting and entered in said minutes; and said resolution has
not been amended, modified or rescinded since the date of its adoption, and the same is now in
full force and effect.
WITNESS my hand this 2(, day of 2002.
19
,
LAI-
[Seal] Secretary
nocssr 15896 9.
40511-131 MAC
Signatories and the Director, Capital Facilities and Debt Management of the County on behalf of
the Authority are hereby authorized and directed to execute and deliver any and all certificates,
instructions as to investments, written requests and other certificates necessary and desirable to
administer the Bonds and the Trust Agreement or other documents authorizedhereunder
including executing Written Requests of the Authority authorizing disbursements from the Costs
of Issuance Fund for payment of cost of issuance such as legal and financial advisor fees,
trustee's fees,title insurance and band insurance premiums,publication and printing costs,rating
agency fees and similar expenses of the bond financing.
Section 11. All actions heretofore taken by the officers and agents of the
Authority with respect to the issuance and sale of the Bonds are hereby approved and confirmed.
Section 12. This Resolution shall take effect from and after its date of adoption.
PASSED AND ADOPTED this:2b day of march , 2002.
Cha' the Board of irectors
Co u t of Contra Costa, California
[Seal]
ATTEST
Secretary of the Board of Directors
If .�
DOC SSP1:589G99.
40511-121 Ntnc 6