HomeMy WebLinkAboutRES-95-5759 (AUDIT/UUT & FRANCHISE FEES)NN001' 1
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RESOLUTION NO. 95-5759
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HERMOSA BEACH,
CALIFORNIA, IN CONJUNCTION WITH THE PERFORMANCE OF AN AUDIT OF
UTILITY USERS TAXES AND FRANCHISE FEES, AUTHORIZING THE ISSUANCE
OF SUBPOENAS, AUTHORIZING THE EXECUTION OF NON -DISCLOSURE
AGREEMENTS, AND DESIGNATING THE CONSULTANTS
AS REPRESENTIVES OFT CITY.
WHEREAS, the City derives substantial revenues from its utility users taxes and
franchise fees;
WHEREAS, it is prudent and appropriate that the City perform a periodic audit of those
persons or entities responsible for the collection and/or payment of utility users taxes and
franchise fees to the City;
WHEREAS, in order to conduct a thorough and efficient audit, the City requires
reasonable access to certain information, records, and data of those persons or entities
responsible for the collection and/or payment of utility users taxes and franchise fees to the City;
WHEREAS, with respect to the City's auditing of gas, electric, water, telephone and
CATV utility users taxes and franchise fees, the City has retained the services of Municipal
Resource Consultants and Donald H. Maynor (through MRC), hereinafter "Consultants";
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HERMOSA
BEACH DOES HEREBY RESOLVE AS FOLLOWS:
Section 1. Institutes an audit proceeding of the City's gas, electric, water, telephone
and CATV utility users taxes and franchise fees, wherein the City Staff and Consultants shall
periodically report to the City Council the findings of such audit activities.
Section 2. Authorizes the Mayor of the City Council to issue subpoenas pursuant to
Government Code § 37104 et seq., requiring the subpoenaed party to provide certain information
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In re: Audit of Electric, Gas ) SUBPOENA
and Telephone Utility User Taxes ) For Production of
and Franchise Fees. ) Business Records
(Govt. Code §37104 et seq.)
TO: CUSTODIAN OF RECORDS OF PACIFIC BELL
FROM: CITY OF HERMOSA BEACH
1. YOU ARE ORDERED TO PRODUCE BUSINESS RECORDS
described in Item 3 as follows:
a. By delivery of a true, legible, and durable electronic copy of the
business records described in item 3 to: MUNICIPAL RESOURCE
CONSULTANTS, c/o Mr. James Thompson, 32107 W. Lindero Canyon Road,
Suite 233, Westlake Village, CA 91361.
2. The records are to be produced by no later than 20 days after the
issuance of the subpoena, or 15 days after service, whichever is later. Reasonable
costs of copying and postage are recoverable from the City. The records shall be
accompanied by an affidavit of the custodian or other qualified witness stating in
substance each of the following:
a. the affiant is the duly authorized custodian of records or other qualified
witness and has authority to certify the records;
b. the copy is a true copy of all the records described in the subpoena;
c. if Pacific Bell has none of the records described, or only part thereof,
the custodian or other qualified witness shall so state in the affidavit, and deliver
the affidavit and such records as are available.
3. The records to be produced are as follows:
a. The names and addresses of all nonresidential
customers within the City that are deemed exempt from the
'"Wo, City's utility users tax.
-1-
`*MW' b. The names, addresses and account numbers of all
current Pacific Bell customers, for telecommunication services,
by revenue class within the City.
C. The gross amount of revenues billed to each account for
intrastate -intra lata toll services, network access charges, all
ancillary services (e.g. custom calIing), intrastate -inter lata
charges, billed by Pacific Bell, and the amount of the City
utility users tax collected from each such account.
d. The addresses and account numbers of all accounts in
adjacent or shared postal zip c "
boundaries.
Dated Issued: Juvig
A EST:
f
pity Clerk _
oAuut\pacbsub
1%0001
9T
In re: Audit of Electric, Gas )
and Telephone Utility User Taxes )
and Franchise Fees. )
SUBPOENA
For Production of
Business Records
(Govt. Code §37104 et seq.)
TO: CUSTODIAN OF RECORDS OF SOUTHERN CALIFORNIA EDISON
COMPANY
FROM: CITY OF HERMOSA BEACH
1. YOU ARE ORDERED TO PRODUCE BUSINESS RECORDS
described in Item 3 as follows:
a. By delivery of a true, legible, and durable electronic copy of the
business records described in item 3 to: MUNICIPAL RESOURCE
CONSULTANTS, c/o Mr. James Thompson, 32107 W. Lindero Canyon Road,
Suite 233, Westlake Village, CA 91361.
`..1 2. The records are to be produced by no later than 20 days after the
issuance of the subpoena, or 15 days after service, whichever is later. Reasonable
costs of copying and postage are recoverable from the City. The records shall be
accompanied by an affidavit of the custodian or other qualified witness stating in
substance each of the following:
a. the affiant is the duly authorized custodian of records or other qualified
witness and has authority to certify the records;
b. the copy is a true copy of all the records described in the subpoena;
and,
c. if Edison has none of the records described, or only part thereof, the
custodian or other qualified witness shall so state in the affidavit, and deliver the
affidavit and such records as are available.
3. The records to be produced are as follows:
a. The names and addresses of all nonresidential
customers within the City that are deemed exempt from the
llft� City's utility users tax.
1VWO' b. The names, addresses and account numbers of all
current Edison customers, by revenue class, within the City.
The gross revenue amount billed to each of those accounts and
the amount of City utility users tax collected for each account
during the audit period.
C. The addresses and account numbers of all accounts in
adjacent or shared postal zip codes contiguous to the City's
boundaries.
Dated Issued: / fi
A7 - EST:
City Clerk
RZ
�.d oAuutledsub
In re: Audit of Electric, Gas ) SUBPOENA
and Telephone Utility Users Taxes ) For Production of
and Franchise Fees. } Business Records
(Govt. Code §37104 et seq.)
TO: CUSTODIAN OF RECORDS OF GTE
FROM: CITY OF HERMOSA BEACH
1. YOU ARE ORDERED TO PRODUCE BUSINESS RECORDS
described in Item 3 as follows:
a. By delivery of a true, legible, and durable electronic copy of the
business records described in item 3 to: MUNICIPAL RESOURCE
CONSULTANTS, c/o Mr. James Thompson, 32107 W. Lindero Canyon Road,
Suite 233, Westlake Village, CA 91361.
2. The records are to be produced by no later than 20 days after the
issuance of the subpoena, or 15 days after service, whichever is later. Reasonable
costs of copying and postage are recoverable from the City. The records shall be
accompanied by an affidavit of the custodian or other qualified witness stating in
substance each of the following:
a. the affiant is the duly authorized custodian of records or other qualified
witness and has authority to certify the records;
b. the copy is a true copy of all the records described in the subpoena;
and,
c. if GTE has none of the records described, or only part thereof, the
custodian or other qualified witness shall so state in the affidavit, and deliver the
affidavit and such records as are available.
3. The records to be produced are as follows:
a. The names and addresses of all nonresidential
customers within the City that are deemed exempt from the
City's utility users tax.
b. The names, addresses and account numbers of all current GTE
customers, for telecommunication services, by revenue class within
the City.
C. The gross amount of revenues billed to each account for
intrastate -intra lata toll services, network access charges, all ancillary
services (e.g. custom calling), intrastate -inter lata charges, billed by
GTE, and the amount of the City utility users tax collected from each
such account.
d. The addresses and account numbers of all accounts in adjacent
or shared postal zip codes contiguous to the City's boundaries.
Dated Issued:
- ()ru'u 11 .1996
ATTEST:
U-0 I
up
ity Clerk-
I_ft� oAuutlgtesub
-2-
In re: Audit of Electric, Gas )
and Telephone Utility User Taxes )
and Franchise Fees. )
SUBPOENA
For Production of
Business Records
(Govt. Code §37104 et seq.)
TO: CUSTODIAN OF RECORDS OF SOUTHERN CALIFORNIA GAS
COMPANY
FROM: CITY OF HERMOSA BEACH
1. YOU ARE ORDERED TO PRODUCE BUSINESS RECORDS
described in Item 3 as follows:
a. By delivery of a true, legible, and durable electronic copy of the
business records described in item 3 to: MUNICIPAL RESOURCE
CONSULTANTS, c/o Mr. James Thompson, 32107 W. Lindero Canyon Road,
Suite 233, Westlake Village, CA 91361.
2. The records are to be produced by no later than 20 days after the
issuance of the subpoena, or 15 days after service, whichever is later. Reasonable
costs of copying and postage are recoverable from the City. The records shall be
accompanied by an affidavit of the custodian or other qualified witness stating in
substance each of the following:
a. the affiant is the duly authorized custodian of records or other qualified
witness and has authority to certify the records;
b. the copy is a true copy of all the records described in the subpoena;
20
c. if SoCalGas has none of the records described, or only part thereof, the
custodian or other qualified witness shall so state in the affidavit, and deliver the
affidavit and such records as are available.
3. The records to be produced are as follows:
a. The names and addresses of all nonresidential customers
within the City that are deemed exempt from the City's utility
users tax.
Be
\44w/ b. The names, addresses and account numbers of all current
SoCalGas customers, by revenue class, within the City. The
gross revenue amount billed to each of those accounts and the
amount of City utility users tax collected for each account
during the audit period.
C. The addresses and account numbers of all accounts in
adjacent or shared postal zip codes contiguous to the City's
boundaries.
d. The names, service and billing addresses, account
numbers, and gas quantities delivered for all current SoCalGas
customers (including transportation only customers) for which
SoCalGas transports, but does not supply, all or part of the
customer's gas supplies (including CIGs and AIGs).
e. The names, service and billing addresses, and account
numbers of all current SoCalGas customers (including
transportation only customers) for which SoCalGas supplies
and/or transports gas tl
electricity.
Dated Issued: 11 nic
JA -EST -
City
Clerk
oAuutlscgsub
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NAW -1
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
CITY OF HERMOSA BEACH
I, Naoma Valdes, Deputy City Clerk of the City Council of the
City of Hermosa Beach, California, do hereby certify that the foregoing
Resolution No. 95-5759 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 July 11, 1995.
The vote was as follows:
AYES:
Benz, Edgerton, Reviczky, Mayor Bowler
NOES:
None
ABSTAIN:
None
ABSENT:
Oakes
DATED: July 12, 1995
Deputy City Clerk