Opinion No. (1998)

DANIEL E. LUNGREN Attorney General ANTHONY M. SUMMERS Deputy Attorney General THE HONORABLE BRETT GRANLUND, MEMBER OF THE CALIFORNIA ASSEMBLY, has requested an opinion on the following question: May the duly authorized representative of a city examine all the sales and use tax records of the State Board of Equalization relating to the board's determination of the amount of local sales and use tax revenues to be distributed to the city? CONCLUSION The duly authorized representative of a city may examine all the sales and use tax records of the State Board of Equalization relating to the board's determination of the amount of local sales and use tax revenues to be distributed to the city. ANALYSIS In 1955 the Legislature adopted a comprehensive statutory scheme, the Bradley-Burns Uniform Local Sales and Use Tax Law (Rev. Tax. Code, §§ 7200 - 7226 ; "Act"), 1 authorizing the imposition of sales and use taxes by local governments. Under the Act, the taxes are collected by the State Board of Equalization ("Board") and transmitted periodically to the appropriate city, county, or local agency. (§ 7204 .) With respect to a sales transaction taking place at a single business…