Resolution 2015-461
RESOLUTION NO. 201546
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF GILROY AUTHORIZING THE
EXAMINATION OF PREPAID MOBILE
TELEPHONY SERVICES SURCHARGE AND
LOCAL CHARGE RECORDS
WHEREAS, pursuant to Utility Users Tax Ordinance No. 2007 -22 of the City of
Gilroy, and the Local Prepaid Mobile Telephony Services Collection Act, the City of
Gilroy (hereinafter called Local Jurisdiction) entered into a contract with the State Board
of Equalization (hereinafter 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 set
forth certain requirements and conditions for the disclosure of Board records and
establish 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 City Administrator or other officer or employee of the Local
RESOLUTION NO. 2015-46
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Jurisdiction designated in writing by the City Administrator 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 City Administrator and the Utility Users Tax Administrator or other
officer or employee of the Local Jurisdiction designated in writing by the City
Administrator 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 4.5% utility users tax
b) administrative functions set out in City's utility users tax ordinance 2007 -22
c) legal interpretation and enforcement of utility users tax ordinance, including but
not limited to refunds and defense of claims against ordinance 2007 -22.
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 mobile
telephony services surcharge and local charges records of the Board 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
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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.
PASSED AND ADOPTED this 17th day of August, 2015, by the following roll call vote:
AYES: COUNCILMEMBERS: AULMAN, BRACCO, LEROE- MUNOZ,
VELASCO, WOODWARD and GAGE
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: TUCKER
Shawna Freels, City Clerk
APP VED:
e
fronald F. Gage, Mayor
RESOLUTION NO. 2015-46
I, SHAWNA FREELS, City Clerk of the City of Gilroy, do hereby certify that the
attached Resolution No. 2015 -46 is an original resolution, or true and correct copy of a city
Resolution, duly adopted by the Council of the City of Gilroy at a regular meeting of said
Council held on the 17'h day of August, 2015 at which meeting a quorum was present.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the Official Seal of
the City of Gilroy this 18`' day of August, 2015.
WavGna Freels, MMC
City Clerk of the City of
(Seal)