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<br />1) Accounts with previously reported point-of-sale/use distribution errors to ensure <br />that the corrections are made for current quarters and all eligible back quarters. <br /> <br />2) Major accounts comprising 90% or more of the City's total sales tax revenue to <br />identify any irregularities or unusual deviations from the normal pattern (e.g. <br />negative fund transfers, significant decreases, unusual increases, etc,) and <br />ensure that the City is not receiving less revenue than it is entitled to, <br /> <br />3) Those accounts receiving deficiency assessments to ensure that the City <br />receives its local allocation <br /> <br />0 !,dentify opportunities for the City to recover local allocation on purchase transactions <br />subject to use tax. MMC will prepare the necessary documentation to facilitate <br />recovery, including assistance in preparing and filing the returns. <br /> <br />SUTA Detection Timinq Considerations <br /> <br />For each misallocated account detected, MMC will coordinate with the business and SBE to <br />make the necessary corrections plus retroactive adjustments for eligible amounts of sales/use <br />tax improperly distributed in prior quarters. MMC coordinates and communicates between <br />typically four parties; sales/operations personnel at the taxpayer's local operation, tax personnel <br />at the company's corporate headquarters, and State Board of Equalization personnel and the in- <br />state/out-of~state district offices, Correction of the account is considered to have been made <br />once the payments on identified taxpayer accounts are being properly allocated by the taxpayer <br />to the City in the period in which the payment was made. <br /> <br />As needed, MMC will represent the City before state officials, boards, commissions and <br />committees for the purpose of correcting sales tax distribution errors that have deprived the City <br />of revenue to which it is entitled. <br /> <br />Timinq <br /> <br />MMC shall commence auditing the sales/use tax and preparing the sales tax Query System <br />within 10 working days of receipt of a fully executed contract and Confidentiality Resolution <br />designating MMC as the authorized City Consultant to examine sales and use tax records. <br /> <br />Confidentiality Provisions <br /> <br />MMC is authorized by this Agreement to examine sales and use tax records of the State Board <br />of Equalization provided to City pursuant to contract under the Bradley-Burns Uniform Sales and <br />Use Tax Law, <br /> <br />MMC is required to disclose information contained in, or derived from, those sales and use tax <br />records only to an officer or employee of the City who is authorized by resolution to examine the <br />information. <br /> <br />['lÌÌvlC i.." pro)j:bité;c! ficin pc:rfCírn:ng consulting services for 3 reta::er dUíing ths term of tr:is <br />Agreement. <br /> <br />MMC is prohibited from retaining the information contained in, or derived from, those sales and <br />use tax records, after this Agreement has expired, <br /> <br />SUTf:. Cost ProDosal <br /> <br />MMC's compensation for the Sales and Use Tax Audit Service shall be a 25% contingency fee. <br />This fee applies to six quarters after the Date of Correction and all eligible prior quarters back to <br />and including the three quarters prior to the Date of Know!edge quarter, As used herein, the <br />