Agenda

Return

C. 60

To:	Board of Supervisors
From:	David Twa, County Administrator
Date:	May 14, 2019

Contra

Costa

County

Subject:

Resolution to State Board of Equalization Authorizing Access to Sales and Use Tax Records

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 05/14/2019

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Diane Burgis, District III Supervisor
Karen Mitchoff, District IV Supervisor

ABSENT:

Federal D. Glover, District V Supervisor

Contact:	Julie DiMaggio Enea (925) 335-1077
cc:	County Finance Director Treasurer-Tax Collector Asst Tax Collector HdL (Mary Hubbell)

I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.
ATTESTED: May 14, 2019
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

ADOPT Resolution No. 2019/173, to supersede and replace Resolution No. 2018/54 adopted on February 13, 2018, authorizing appropriate County officials continued access to confidential County Sales and Use Tax Records.

FISCAL IMPACT:

None. Administrative only.

BACKGROUND:

Section 7056 of the Revenue and Taxation Code provides that any county, city or district wishing to examine the Board of Equalization's records to verify that transactions subject to sales or transactions and use tax have been reported properly, must adopt a resolution authorizing one (or more) of its officials, employees, or other designated persons to examine the appropriate sales or transactions and use tax records of the Board.

BACKGROUND: (CONT'D)

Local officials allowed access to confidential SBOE records should note that the use of such information is limited to governmental purposes and is not subject to release in public meetings or other such forums.

This new resolution is required to add the Assistant County Tax Collector to the list of authorized officials in order to obtain electronically a list of persons/ businesses registering with the State for a Seller's Permit. This information is used to compare the businesses on file with the State to those with current County Business Licenses for the purpose of Business License administration.