Agmt21 MuniServices SUTA Continuation Agreement

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Because MuniServices' LTC Service may result in collection of deficiencies after termination of the Agreement, the City's obligation to collect fees and notify MuniServices, and MuniServices' right to continue to receive contingency fees, shall survive termination of the Agreement for any reason. The City will have the right, at the City's option, to elect not to proceed with recovery of any identified deficiencies. Deficiencies which are uncollectible due to insolvency or dissolution of the entity liable, or for deficiencies which are otherwise incapable of collection (e.g. statute of limitations expiration or other legal defense) will not be considered an "election" by the City for the purposes of the Agreement. For deficiencies otherwise collectable but for which the City elects not to collect, the City will notify MuniServices of its election not to pursue ("waive') collection of said deficiencies. MuniServices will be entitled to one-half (1h) of the fee MuniServices would have been entitled to for the waived portion of the deficiency. Sales and Use Tax Audit and Recovery Services (SUTA) Overview MuniServices interacts with the California State Board of Equalization (SBE) on a daily basis. We tenaciously pursue misallocated revenue associated with all types of issues ranging from simple jurisdictional errors to complex cases that would involved the Allocation Group staff up to and including Board Member at the hearing level of the appeals process when necessary. MuniServices is at the SBE's Sacramento headquarters several times a month to research taxpayer returns, facilitate correction of errors and build professional working relationships with SBE staff. Our office presence in downtown Sacramento provides easy and frequent face-to-face client representation with the SBE. MuniServices qualifies under Section 70S6 of the Revenue and Taxation Code to review (Bradley -Burns) confidential taxpayer information and documentation before the SBE. MuniServices' in-house Sales and Use Tax Counsel has the most complete knowledge and understanding of the intricate legal, administrative, and decision-making process, and is resolute in matters of correcting misallocation and maximizing client revenues. Audit MuniServices will utilize the steps identified below plus techniques from its proprietary Sales and Use Tax (SUTA) audit and analysis methodology to maximize the City's sales tax revenues by detecting and documenting misallocations of sales and use tax activity within the limitation on administrative recoverability. MuniServices will represent the City for purposes of examining SBE records pertaining to sales and use tax to identify errors and omissions. MuniServices' Audit Procedures will: • Acquire SBE records, including registration control record information, and compare them to all relevant and available public and private data sources to develop a comprehensive electronic inventory of every business in the City. • Augment this electronic database with physical canvassing of every commercial and industrial area of the City to find taxable nexus within the City that is not properly being allocated to the City. + Monitor and analyze the Quarterly Distribution Reports (QDR) to ensure on-going reporting accuracies. ATTYIAGM095.1091MUN1SERVICE LLC ATTY/AGR.2020.268/MuniServices LLC (Page 25 of 35)