92-036 RESOLUTION NO. 92R-36
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF ANAHEIM DESIGNATING A
CITY CONSULTANT AS THE AUTHORIZED
CITY REPRESENTATIVE TO EXAMINE
SALES AND USE TAX RECORDS.
WHEREAS, pursuant to California Revenue and Taxation
Code Section 7200, et seq., the City of Anaheim has adopted a
sales and use tax ordinance which imposes a tax and provides a
measure thereof, and which can be administered and collected by
the State Board of Equalization along the same and existing
statutory and administrative procedures followed by the State
Board of Equalization in administering and collecting the
California State Sales and Use Taxes; and
WHEREAS, pursuant to California Revenue and Taxation
Code Section 7056, the City of Anaheim, by resolution, may
designate any officer, employee or any other person to examine
all of the sales and use tax records of the Board pertaining to
sales and use taxes collected for the City; and
WHEREAS, on November 5, 1974, the City Council adopted
Resolution No. 74R-552, appointing the city Manager or any
designated assistant or employee of such officer to represent the
city of Anaheim with full authority to investigate and review
sales and use tax transactions and collections for the City,
contained in the records of the State Board of Equalization,
which Resolution is currently in full force and effect; and
WHEREAS, the City of Anaheim has entered into an
agreement for sales tax audit and information services with the
firm of MUNICIPAL RESOURCE CONSULTANTS, a partnership of JOHN T.
AUSTIN, INC. and ALLEN W. CHARKOW, INC. to designate MUNiCIPAL
RESOURCE CONSULTANTS as the authorized Consultant to examine such
sales tax records maintained by the Board on behalf of the City
of Anaheim; and
WHEREAS, all legal prerequisites prior to the adoption
of this Resolution have occurred.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF ANAHEIM, as follows, to wit:
SECTION 1.
In all respects as set forth above, the City of Anaheim
City Council hereby certifies to the State Board of Equalization
that MUNICIPAL RESOURCE CONSULTANTS, as well as the City Manager
and any designated assistant or employee of such officer, are
designated representatives of the city of Anaheim with full
authority to examine all of the sales and use tax records of the
Board pertaining to sales and use taxes collected by the Board on
behalf of the City of Anaheim.
SECTION 2.
Pursuant to California Revenue and Taxation Section
7056 (b), the Anaheim city Council hereby certifies that
MUNICIPAL RESOURCE CONSULTANTS, a partnership of JOHN T. AUSTIN,
INC. and ALLEN W. CHARKOW, INC. (hereinafter referred to as
"Consultant") meets all of the following conditions:
a. CONSULTANT has an existing contract with the CITY
to examine sales and use tax records;
b. CONSULTANT is required by that contract to
disclose information contained in, or derived from, those sales
or transactions and use tax records only to an officer or
employee of the CITY who is authorized by this resolution of the
City Council to examine the information;
c. CONSULTANT is prohibited by the contract from
performing consulting services for a retailer during the term of
the contract; and
d. CONSULTANT is prohibited by the contract from
retaining the information contained in, or derived from, those
sales or transactions and use tax records after the contract has
expired.
THE FOREGOING RESOLUTION is approved and adopted by the
City Council of the City of Anaheim this 25th day of
February. 1992.
ATTEST: ~
CITY CLERK OF THE CIT~OF ANAHEIM
EME:lm
STATE OF CALIFORNIA )
COUNTY OF O~NGE ) ss.
CITY OF ANAHEIM )
I, LEONO~ No SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing Resolution No. 92R-36 was introduced and adopted at a regular
meeting provided by law, of the Anaheim City Council held on the 25th day of
February, 1992, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Simpson, Ehrle, Pickler, Daly and Hunter
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER certify that the Mayor of the City of Anaheim signed said
Resolution No. 92R-36 on the 26th day of February, 1992.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the
City of Anaheim this 26th day of February, 1992.
CITY CLERK OF THE CITY OF ANAHEIM
(SEAL)
I, LEONORA N. SOHb, City Clerk of the City of Anaheim, do hereby certify that
the foregoing ~s the original of Resolution No. 92R-36 duly passed and adopted
by the City Council of the City of Anaheim on February 25, 1992.
CITY CLERK OF THE CITY ~F ANAHEIM"~'