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HomeMy WebLinkAboutRES 15-6993 Auth. exam of prepaid mobile tele. serv.1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 ?R RESOLUTION NO. 15-6993 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HERMOSA BEACH, CALIFORNIA, 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); WHEREAS, the Local Jurisdiction deems it desirable and necessary for representatives of the Local Jurisdiction to examine confidential prepaid mobile telephony servi 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 is reasonably available to the Board regarding the proper collection and remittance of a loc charge of the Local Jurisdiction by a seller, including a direct seller, subject to the confidentiali 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 certain requirements and conditions for the disclosure of Board of Equalization records 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: Page 1 of 4 1 2 3 4 5 6 7 s 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 ?R 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 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 designated in writing by the City Manager to the Board is hereby appointed to represent 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) Compliance and enforcement of the utility users tax (local charge); b) Administration functions set out in City's utility users tax ordinance; and c) Legal interpretation and enforcement of utility users tax ordinance The information obtained by examination of Board records shall be used only for governmental functions of the Local Jurisdiction listed above. SECTION 3. That MuniServices, LLC is hereby designated to examine the prepaid 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)): Page 2 of 4 1 2 3 4 5 6 7 8 9 to 11 12 13 14 15 16 17 t8 19 20 21 22 23 24 25 26 27 �R 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 informati contained in or derived from, those records only to an officer or employee of the Local Jurisdicti authorized by the Resolution to examine the information; c) is prohibited by that contract from performing consulting services for a during the term of that contract; and 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 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 55381, relating to unlawful disclosures; and b) the contract between the Local Jurisdiction and MuniServices, LLC shall not provide, in 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. Page 3 of 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 ?R The City Clerk shall certify to the passage and adoption of this Resolution, shall enter same in the book of original Resolutions of said city; and shall make a minute of the passage adoption thereof in the records of the proceedings of the City Council at which the same is pa: and adopted. ATTEST: Clerk PASSED, APPROVED AND ADOPTED this 25th day of August, 2015. of (�e City Cou3ncij and MAYOR of the City of Hermosa Beach, California APPROVED ASS TO FORM: Page 4 of 4 ity Atto=ney STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) CITY OF HERMOSA BEACH ) I, Elaine Doerfling, City Clerk of the City of Hermosa Beach, California, do hereby certify that the foregoing Resolution No. 15-6993 was duly and regularly passed, approved and adopted by the City Council of the City of Hermosa Beach at a Regular Meeting of said Council at the regular place thereof on August 25, 2015. The vote was as follows: AYES: Barragan, DiVirgilio, Fangary, Tucker, Mayor Petty NOES: None ABSENT: None ABSTAIN: None Dated: August 26, 2015 Elaine Doerfling, City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) CITY OF HERMOSA BEACH ) I, Elaine Doerfling, City Clerk of the City of Hermosa Beach, California, do hereby certify that the foregoing Resolution No. 15-6993 was duly and regularly passed, approved and adopted by the City Council of the City of Hermosa Beach at a Regular Meeting of said Council at the regular place thereof on August 25, 2015. The vote was as follows: AYES: Barragan, DiVirgilio, Fangary, Tucker, Mayor Petty NOES: None ABSENT: None ABSTAIN: None Dated: August 26, 2015 r Elaine Doerfling, City Cler