Laserfiche WebLink
Because MuniServices' LTC Service may result in collection of deficiencies after termination of the <br /> Agreement, the City's obligation to collect fees and notify MuniServices, and MuniServices' right to <br /> continue to receive contingency fees,shall survive termination of the Agreement for any reason. <br /> The City will have the right, at the City's option, to elect not to proceed with recovery of any <br /> identified deficiencies. Deficiencies which are uncollectible due to insolvency or dissolution of the <br /> entity liable, or for deficiencies which are otherwise incapable of collection (e.g. statute of <br /> limitations expiration or other legal defense)will not be considered an"election"by the City for the <br /> purposes of the Agreement. For deficiencies otherwise collectable but for which the City elects not <br /> to collect, the City will notify MuniServices of its election not to pursue ("waive") collection of said <br /> deficiencies. MuniServices will be entitled to one-half(1/z) of the fee MuniServices would have been <br /> entitled to for the waived portion of the deficiency. <br /> Sales and Use Tax Audit and Recovery Services (SUTA) <br /> Overview <br /> MuniServices interacts with the California State Board of Equalization (SBE) on a daily basis. We <br /> tenaciously pursue misallocated revenue associated with all types of issues ranging from simple <br /> jurisdictional errors to complex cases that would involved the Allocation Group staff up to and <br /> including Board Member at the hearing level of the appeals process when necessary. MuniServices <br /> is at the SBE's Sacramento headquarters several times a month to research taxpayer returns, <br /> facilitate correction of errors and build professional working relationships with SBE staf£Our office <br /> presence in downtown Sacramento provides easy and frequent face-to-face client representation <br /> with the SBE. MuniServices qualifies under Section 7056 of the Revenue and Taxation Code to <br /> review (Bradley-Burns) confidential taxpayer information and documentation before the SBE. <br /> MuniServices' in-house Sales and Use Tax Counsel has the most complete knowledge and <br /> understanding of the intricate legal,administrative,and decision-making process,and is resolute in <br /> matters of correcting misallocations and maximizing client revenues. <br /> Audit <br /> MuniServices will utilize the steps identified below plus techniques from its proprietary Sales and <br /> Use Tax (SUTA) audit and analysis methodology to maximize the City's sales tax revenues by <br /> detecting and documenting misallocations of sales and use tax activity within the limitation on <br /> administrative recoverability. MuniServices will represent the City for purposes of examining SBE <br /> records pertaining to sales and use tax to identify errors and omissions. <br /> MuniServices'Audit Procedures will: <br /> • Acquire SBE records, including registration control record information, and compare them <br /> to all relevant and available public and private data sources to develop a comprehensive <br /> electronic inventory of every business in the City. <br /> • Augment this electronic database with physical canvassing of every commercial and <br /> industrial area of the City to find taxable nexus within the City that is not properly being <br /> allocated to the City. <br /> • Monitor and analyze the Quarterly Distribution Reports (QDR)to ensure on-going reporting <br /> accuracies. <br /> ATTY/AGR/2015.101/MUNISERVICE LLC <br />