Title
Administrative Subpoena to GTE Mobilnet of California Limited Partnership, dba Sacramento Valley Limited Partnership, for Business Records Related to the City's Communications Users Tax Compliance Audit
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FileID
File ID: 2026-00163
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Location
Location: Citywide
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Recommendation
Recommendation: Pass a Resolution authorizing the City Attorney to issue a subpoena to GTE MOBILNET OF CALIFORNIA LIMITED PARTNERSHIP, dba Sacramento Valley Limited Partnership, requiring the production of records necessary to audit the business's compliance with the City's Utility User Tax ordinance.
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Contact
Contact: Bryan Howard, Interim Finance Manager, (916) 808-4847, bdhoward@cityofsacramento.org;
Ranelle Kawasaki, Program Specialist, (916) 808-1251, rkawasaki@cityofsacramento.org; Finance Department, Revenue Division
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Presenter
Presenter: None
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Attachments
Attachments:
1-Description/Analysis
2-Resolution
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Description/Analysis
IssueDetail
Issue Detail: A comprehensive tax compliance audit of GTE Mobilnet of CA Limited Partnership, dba Sacramento Valley Limited Partnership (GTE Mobilnet), a telecommunications provider, has been commissioned to determine whether GTE Mobilnet is compliant with, and has accurately paid, the City's Utility User Tax (UUT) as required in Sacramento City Code Chapter 3.32. The audit will identify any reporting and payment errors or deficiencies and will provide any necessary solutions to ensure the UUT is properly reported and paid in the future. To conduct a comprehensive and thorough audit, it is necessary that GTE Mobilnet furnish specific business documents and records. GTE Mobilnet has informed the City that they require receipt of an administrative subpoena ordering the production of such records for to them to turn over the business records necessary to complete the tax compliance audit.
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PolicyConsiderations
Policy Considerations: The collection and recovery of tax revenues due to t...
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