HomeMy WebLinkAboutR-10654 Authorizing the examinination of Prepaid Mobile Telephony Service Surcharge and Local Charge RecordsRESOLUTION NO. 10654 (2015 Series)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, AUTHORIZING THE EXAMINATION OF
PREPAID MOBILE TELEPHONY SERVICES SURCHARGE AND
LOCAL CHARGE RECORDS
WHEREAS, pursuant to Ordinance No. 1586 (2012 Series) of the City of San Luis
Obispo and the Local Prepaid Mobile Telephony Services Collection Act, the City of San Luis
Obispo, hereinafter called Local Jurisdiction, is authorized to 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; and
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, BE IT RESOLVED by the Council of the City of San Luis
Obispo as follows:
SECTION 1. That the Director of Finance and Information Technology, Finance
Operations Manager, City Attorney or other officer or employee of the Local Jurisdiction
designated in writing by the City Manager 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 and Information Technology, Finance
Operations Manager, City Attorney or other officer or employee of the Local Jurisdiction
designated in writing by the City Manager is hereby appointed to represent the Local Jurisdiction
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Resolution No. 10654 (2015 Series) Page 2
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) administrative functions set out in City's utility users tax ordinance
c) legal interpretation and enforcement of utility users tax ordinance, including but not
limited to refunds and defense of claims against ordinance
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)):
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 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
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.
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.
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Resolution No. 10654 (2015 Series)
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Upon motion of Vice Mayor Ashbaugh, seconded by Council Member Christianson, and
on the following roll call vote:
AYES: Council Members Carpenter, Christianson, and Rivoire,
Vice Mayor Ashbaugh, and Mayor Marx
NOES: None
ABSENT: None
The foregoing resolution was adopted this 18th day of August 2015.
APPROVED AS TO FORM:
City Attorney
Mayor r arx
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of San Luis Obispo, California, this +.. day of /� , 2� ►�
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