Resolution 2015-53RESOLUTION NO. 2015-53
A RESOLUTION 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, 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 City 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 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 sc Yiecs
surcharge and ioetu charges by the Board pursuant to the contract.
Section 2. That the City Administrator and the UUT Tax Administrator (Finance
Director) or other officer or employee of the Local Jurisdiction designated i vwiting by
the City A.ministrator to the Board is hereby appointed to represent the L:,cul
Jurisdiction with authority to examine those prepaid mobile telephony services surcharge
RESOLU T -1 ON 1-14'0.2015 -5s
2
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
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 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 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
RESOLUTION NO. 2015-53
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 28th day of September, 2015, by the following roll
call vote:
AYES: COUNCILMEMBERS: AULMAN, BRACCO, LEROE-
MUNOZ, TUCKER, WOODWARD and GAGE
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: VELASCO
ATTEST:
Freels, City
APPROVED:
Donald F. Gage, Mayor
RESOLUTION NO. 2015-53
I, SHAWNA FREELS, City Clerk of the City of Gilroy, do hereby certify that the
attached Resolution No. 2015 -53 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 28`h day of September, 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 29`x' day of September, 2015.
f,
ShavvnCFreels, MMC v
City Clerk of the City of Gilroy
(Seal)