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REV: 01-10-24 MI <br />Exhibit “A” <br />ADDITIONAL SERVICE TO BE PROVIDED <br />Consultant will provide the following additional services relative to transient occupancy <br />tax audits. <br />1. Audit Services <br />1.1. Analyze the City’s transient occupancy tax ordinance and business <br />procedures, and recommend possible improvements or best practices for <br />processes, form design, and ordinance. <br />1.2. Analyze lodging provider data and review analysis findings with the City. <br />Analysis will include the most recent thirty-six (36) months of tax filings <br />along with supplemental data as available (including number of rooms, <br />occupancy rate, physical condition, and business dynamics). <br />1.3. Recommend lodging providers who merit additional investigation or <br />examination to determine their compliance with the City ordinance. <br />1.4. Lodging providers identified by Consultant and approved by the City staff <br />for audit are scheduled for a compliance analysis audit. <br />1.5. Review records of the lodging provider for information related to compliance <br />with the City regulations (including endeavoring to validate taxable gross <br />rents, exemptions, bank statements, daily/monthly summaries, and other <br />relevant compliance-related information). Supporting documentation for <br />relevant items such as exemptions will also be reviewed. <br />1.6. Generate lodging provider compliance report (including results of the <br />compliance analysis audit and recommended actions). Review report with <br />the City staff and determine next steps. <br />1.7. Notify deficient lodging providers of the findings as well as instructions for <br />payment and appeal processes. Schedule appointments with lodging <br />providers to review findings and educate regarding proper filing procedures <br />in order to prevent future errors and deficiencies. <br />1.8. Send compliant lodging providers a letter of commendation, thanking them <br />for their cooperation and compliance. <br />1.9. Invoice lodging providers found to be underreporting through the standard <br />City approved collections process. <br />ATTY/AGR.2024/Amend. No.1/Hinderliter, de Llamas and Associates (HdL) (Revenue Enhancement and Business License Compliance) (Page 4 of 5)