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ATTACHMENT 2 <br />ATTY/RESO.3124/CC RESO AUTHORIZING EXAMINATION OF BOE RECORDS <br />REV: 08-18-15 PT <br />Page 1 of 3 <br />RESOLUTION NO.____ <br />RESOLUTION OF THE COUNCIL OF THE CITY OF REDWOOD <br />CITY AUTHORIZING THE EXAMINATION OF PREPAID MOBILE <br />TELEPHONY SERVICES SURCHARGE AND LOCAL CHARGE <br />RECORDS <br />WHEREAS, pursuant to Communication Users’ Tax Ordinance No. 2316 of <br />the City of Redwood City, Local Prepaid Mobile Telephony Services Collection Act, <br />the City of Redwood City (the “City”) has, via separate resolution, authorized the <br />City Manager to enter into a contract with the State Board of Equalization (the <br />“BOE”) to perform all functions incident to the administration and collection of the <br />prepaid mobile telephony services surcharge and local charges (Rev. & Tax. Code, <br />§ 42101.5); effective January 1, 2016; and <br />WHEREAS, the City deems it desirable and necessary for authorized <br />representatives of the City to examine confidential BOE records pertaining to the <br />prepaid mobile telephony services surcharge and local charges collected by the <br />BOE for the City pursuant to that contract; and <br />WHEREAS, the BOE will make available to the City any information that is <br />reasonably available to the BOE regarding the proper collection and remittance of <br />a local charge of the City by a seller, including a direct seller, subject to the <br />confidentiality requirements of Sections 7284.6, 7284.7 and 19542 of the Revenue <br />and Taxation Code; and <br />WHEREAS, California Revenue & Taxation Code Sections 42110 and <br />42103 sets forth certain requirements and conditions for the disclosure of BOE <br />records and establish criminal penalties for the unlawful disclosure of information <br />contained in or derived from the prepaid mobile telephony services surcharge and <br />local charge records of the BOE. <br /> NOW, THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY <br />OF REDWOOD CITY, AS FOLLOWS: <br />Section 1. That the City Manager or the Communication Users’ Tax <br />Administrator (Finance Director) or other officer or employee of the City designated <br />in writing to the BOE by the City Manager is hereby appointed to represent the <br />City, with authority to examine records of the BOE pertaining to prepaid mobile <br />telephony services surcharge and local charges collected for the City by the BOE <br />pursuant to the contract authorizing that collection. The information obtained by <br />examination of BOE records shall be used only for purposes related to the <br />collection of the City’s prepaid mobile telephony services surcharge and local <br />6.3.B. - Page 6