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COUNTY OF SAN MATEO
Inter-Departmental Correspondence
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County Manager's Office
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DATE:
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September 14, 2001
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BOARD MEETING DATE:
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September 25, 2001
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TO:
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Honorable Board of Supervisors
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FROM:
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Paul T. Scannell, Assistant County Manager
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SUBJECT:
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Authorization to Review Confidential Sales and Use Tax Information
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Recommendation
Adopt a Resolution authorizing the Assistant County Manager, Controller and the County's contract sales tax auditor, Hinderliter, de Llamas & Associates, to access confidential sales and use tax records received from the State Board of Equalization.
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Background/Discussion
On August 23, 1994 your Board authorized Hinderliter, deLlamas & Associates to access sales and use tax records received from the State Board of Equalization in an effort to ensure that the County receives its share of taxes as well as provide trend analysis to assist in projections and estimates. The resolution also identified two County officers authorized to receive these reports: Assistant County Manager Paul Scannell and former Controller Gerry Trias.
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Since the resolution only authorized the County and its contractor to receive allocation information from the Board of Equalization, the County has received a request from the Board of Equalization to adopt a new resolution which clarifies the sort of sales and use tax data that can be reviewed by the County and its contractor. This request comes in light of the passage of AB 1965, which restricts the Board of Equalization from releasing the names and addresses of registered individuals except under certain circumstances.
In order to continue to receive sales and use tax reports, the County must adopt a new resolution authorizing the Board of Equalization to release confidential registration and allocation information of individuals who are registered with or hold licenses issued by the Board of Equalization.
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Fiscal Impact
There is no net county cost. Funding for the agreement with Hinderliter, de Llamas & Associates is included in the Non-Departmental budget.
County Counsel has reviewed the attached resolution.
cc: Tom Huening, Controller
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