HomeMy WebLinkAboutRES 15-6993 (EXAM. OF PREPAID MOBILE TELE. SERVICES SURCHARGE)RESOLUTION NO. 15-6993
A Resolution Authorizing the Examination of Prepaid Mobile Telephony Services Surcharge and
Local Charge Records
WHEREAS, pursuant to Ordinance No., 07-1290 of the City of Hermosa Beach and the Local
Prepaid Mobile Telephony Services Collection Act, the City of Hermosa Beach , hereinafter called
Local Jurisdiction, entered into a contract with the State Board of Equalization, hereafter referred to as
the Board, to perform all functions incident to the administration and collection of the prepaid mobile
telephony services surcharge and local charges (Rev. & Tax. Code, § 42101.5); and
WHEREAS, the Local Jurisdiction deems it desirable and necessary for authorized representatives of
the Local Jurisdiction to examine confidential prepaid mobile telephony services surcharge and local
charge records pertaining to the prepaid mobile telephony services surcharge and local charges
collected by the Board for the Local Jurisdiction pursuant to that contract;
WHEREAS, the Board will make available to the Local Jurisdiction any information that is reasonably
available to the Board regarding the proper collection and remittance of a local charge of the Local
Jurisdiction by a seller, including a direct seller, subject to the confidentiality requirements of Sections
7284.6, 7284.7 and 19542 of the Revenue and Taxation Code; and
WHEREAS, Sections 42110 and 42103 of the 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 prepaid
mobile telephony services surcharge and local charge records of the Board;
NOW, THEREFORE IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the Director of Finance or other officer or employee of the Local Jurisdiction
designated in writing by the City Manager to the Board is hereby appointed to represent
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the Local Jurisdiction with authority to examine prepaid mobile telephony services surcharge and local
charge records of the Board pertaining to prepaid mobile telephony services surcharge and local
charges collected for the Local Jurisdiction by the Board pursuant to the contract between the Local
Jurisdiction and the Board. The information obtained by examination of Board records shall be used
only for purposes related to the collection of the Local Jurisdiction's prepaid mobile telephony services
surcharge and local charges by the Board pursuant to the contract.
Section 2. That the Director of Finance or other officer or employee of the Local Jurisdiction
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designated in writing by the City Manager to the Board is hereby appointed to represent
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the Local Jurisdiction with authority to examine those prepaid mobile telephony services surcharge and
local charge records of the Board for purposes related to the following governmental functions of the
Local Jurisdiction:
a)
b)
C)
Compliance and enforcement of the utility users tax (local charge)
Administration functions set out in City's utility users tax ordinance
Legal interpretation ad enforcement of utility users tax ordinance
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The information obtained by examination of Board records shall be used only for those governmental
functions of the Local Jurisdiction listed above.
Section 3. That Muniservices, LLC is hereby designated to examine the prepaid
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mobile telephony services surcharge and local charges records of the Board of Equalization pertaining
to prepaid mobile telephony services surcharge and local charges collected for the Local Jurisdiction by
the Board. The person or entity designated by this section meets all of the following conditions (Rev.
& Tax. Code, § 42110, subd. (b)(2)):
a) has an existing contract with the Local Jurisdiction that authorizes the person to examine the
prepaid mobile telephony services surcharge and local charge records;
b) is required by that contract with the Local Jurisdiction to disclose information contained in or
derived from, those records only to an officer or employee of the Local Jurisdiction authorized
by the resolution to examine the information;
c) is prohibited by that contract from performing consulting services for a seller during the term of
that contract;
d) is prohibited by that contract from retaining information contained in, or derived from, those
prepaid mobile telephony services surcharge and local charge records, after that contract has
expired.
The contract between the Local Jurisdiction and Muniservices, LLC designated by the Local
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Jurisdiction to request information from the Board shall be subject to the following limitations (Rev. &
Tax. Code, § 42103, subd. (g)):
a) Muniservices, LLC shall, to the same extent as the Board, be subject to Section
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55381, relating to unlawful disclosures.
b) the contract between the Local Jurisdiction and Muniservices. LLC shall not provide, in
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whole or in part, in any manner a contingent fee arrangement as payment for services rendered.
BE IT FURTHER RESOLVED THAT the information obtained by examination of the Board
records shall only be used for purposes related to the collection of the Local Jurisdiction's prepaid
mobile telephony services surcharge and local charges by the Board pursuant to the contract between
the Local Jurisdiction and Board, or for purposes related to other governmental functions of the Local
Jurisdiction, as identified above in section 2.
Introduced, approved and adopted this
ignature
Carolyn Petty, Oor
(Printed name & title)
resolutionmts
Rev. 07/15
25th
day of August , 20 15
( ate}
4?- L
(Attest)
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