HomeMy WebLinkAboutCity Council - 2015-49 RESOLUTION NO 2015-49
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF HUNTINGTON BEACH, CALIFORNIA,
AUTHORIZING THE EXAMINATION OF PREPAID
MOBILE TELEPHONY SERVICES SURCHARGE
AND LOCAL CHARGE RECORDS
WHEREAS, pursuant to Ordinance No., 3883 of the City of Huntington Beach and the
Local Prepaid Mobile Telephony Services Collection Act, the City of Huntington 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); 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 IT IS RESOLVED AND ORDERED AS FOLLOWS:
Section 1. That the Director of Finance or Senior Administrative Analyst 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
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Reso . No. 2015-49
Section 2. That the Director of Finance or Senior Administrative Analyst 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) 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.
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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.
Introduced, approved and adopted this 8 t h day of September , 2015.
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REVIEWED AND APPROVED: APPROVED AS TO FORM:
City MOW` City torney N vl -
INITIATED AND APPROVED:
At 4=9-a-vt1k (. -
Director of Finance
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Res. No. 2015-49
STATE OF CALIFORNIA
COUNTY OF ORANGE ) ss:
CITY OF HUNTINGTON BEACH )
I, JOAN L FLYNN the duly elected, qualified City Clerk of the City of
Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby
certify that the whole number of members of the City Council of the City of
Huntington Beach is seven, that the foregoing resolution was passed and adopted
by the affirmative vote of at least a majority of all the members of said City Council
at a Regular meeting thereof held on September 8, 2015 by the following vote
AYES: Posey, O'Connell, Katapodis, Hardy, Sullivan, Delgleize, Peterson
NOES: None
ABSENT: None
ABSTAIN: None
City 4&rk and ex-officio erk of the
City Council of the City of
Huntington Beach, California