RESOLUTION NO. _____________

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

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RESOLUTION AUTHORIZING EXAMINATION OF SALES AND USE TAX RECORDS PURSUANT TO REVENUE AND TAXATION 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 of Equalization for the County; and;

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.

NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the Board of Supervisors.

1) That the County Manager and the County Controller, or other officer or employee of the County designated in writing by the County Manager or the County Controller to the State Board of Equalization (hereafter referred to as the Board), are hereby appointed to represent the County of San Mateo with authority to examine sales and use tax records of the Board pertaining to sales and use taxes collected for the County by the Board for municipal revenue forecasting and verification; and

2) That the firm of Hinderliter, de Llamas & Associates is hereby designated to examine the sales and use tax records of the Board pertaining to sales and use taxes collected for the County of San Mateo by the Board;

3) That the County of San Mateo hereby certifies that Hinderliter, de Llamas & Associates meets all of the following conditions:

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

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;

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 contained in, or derived from those sales and use tax records, after that contract has expired.

4) That this resolution supercedes all previous authorizations of the County of San Mateo adopted pursuant to subdivision (b) of the Revenue and Taxation Code Section 7056.

5) That the Clerk of the Board shall certify to the adoption of this resolution and send a certified copy to:

State Board of Equalization

Local Revenue Allocation Section

450 N Street, MIC 27

Sacramento, California 94279-0027

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