RESOLUTION NO. _____________

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA

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RESOLUTION AUTHORIZING ACCESS TO SALES AND USE TAX RECORDS PURSUANT TO REVENUE AND TAXIATION CODE SECTION 7056

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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that

WHEREAS, the Board of Supervisors deems it desirable and necessary for authorized representatives for the County to examine confidential sales and use tax records of the State Board of Equalization pertaining to sales and use taxes collected by the Board for the County;

WHEREAS, Section 7056 of the California 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 sales and tax records of the Board;

WHEREAS, the following County officials are hereby authorized to receive and review confidential sales and use tax information from the State Board of Equalization: Assistant County Manager and County Controller;

WHEREAS, the following independent contractor for the County of San Mateo is hereby also authorized to receive and review confidential sales and use tax data received from the State Board of Equalization: Hinderliter, de Llamas & Associates;

WHEREAS, the County of San Mateo hereby certifies that Hinderliter, de Llamas & Associates:

A. Has a current confidentiality contract with the County to receive sales and use tax records; and

B. Is required by the contract to disclose information contained in, or derived from, those sales and use tax records only to an officer or employee of the County who is authorized by this resolution to examine the information; and

C. Is prohibited by the contract from performing consulting service for a retailer during the term of that contract; and

D. Is prohibited by the contract from retaining the information retaining the information contained in, or derived from those tax records, after that contract has expired;

WHEREAS, information obtained by examination of Board records shall be used only for purposes related to the collection of local sales and use taxes by the Board for municipal revenue forecasting and verification; and

WHEREAS, the resolution supersedes all previous authorizations.

NOW THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the above representations are true, that the above certifications and authorizations are adopted and the Clerk of the Board shall certify to the adoption of this resolution and send a certified copy to the State Board of Equalization, 2014 "T" Street, Suite 220, Sacramento, CA 95814.

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