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<br />c. Assist each confirmed unregistered or non-reporting entity, as necessary, to <br />complete City's applicable registration form(s) and determine the amount of tax due <br />for current and prior periods (plus applicable interest and penalties, where <br />appropriate) ; <br /> <br />d. Invoice entity (including supporting documentation) on behalf of City for the amount <br />of identified deficiencies, with payment to be remitted to City or to MuniServices; <br /> <br />e. Establish a call center open during normal business hours to assist entities <br />regarding questions concerning application of City's taxes and entity's reporting <br />and remittance requirements; and <br /> <br />f. Educate entity regarding City's reporting requirements to prevent recurring <br />deficiencies in future years. <br /> <br />1.5 Audit Services. The audit services portion of the LTC service is designed to identify <br />entities subject to the City's business tax that are underreporting their business taxes <br />and to review the entities' records to ensure compliance with City's taxes. In <br />performing the Audit Services, MuniServices shall: <br /> <br />a. Establish a comprehensive inventory of the registered entities subject to taxation by <br />City and the database elements needed to facilitate an analysis of each entity's <br />current and prior years tax remittance records; <br /> <br />b. Compare MuniServices' records with City records to identify potential under- <br />reporting entities subject to taxation; <br /> <br />c. Meet with designated City staff to review and discuss potential audit candidates and <br />mutually agree which entities will be subject to review; <br /> <br />d. For potential under-reporting entities identified, obtain authorization from City to <br />conduct a review of the entities' records and determine the amount of tax due for <br />current and prior periods (plus applicable interest and penalties, where appropriate); <br /> <br />e. Submit audit summaries (also referred to as "Deficiency Notice") to City to permit <br />City to determine the amount of a deficiency owed, if any; <br /> <br />f. Invoice entity (including supporting documentation) on behalf of City for the amount <br />of identified deficiencies, with payment to be remitted to City or to MuniServices; and <br /> <br />g. Educate entity regarding City's reporting requirements to prevent recurring <br />deficiencies in future years; <br /> <br />2. COMPENSATION <br />2.1 Discovery Services. MuniServices' compensation for the discovery service portion of <br />the LTC service is a contingency fee of 400/0 of the additional revenue received by <br />City from the services. The 400/0 shall apply to the current tax year, all eligible prior <br />period revenues, and any applicable penalties, interest, and associated fees. The <br />contingency fee only applies to revenue actually received by City. The term "current <br />tax year" shall mean the most recent tax year for which local taxes are due and <br />payable to City, and in which MuniServices has identified deficiencies. City agrees to <br />use reasonable and diligent efforts to collect deficiencies identified by MuniServices. <br /> <br />Redwood City LTC DA ngf -05/09 <br /> <br />2 <br />