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d. Tax Application Inquiries: Provide legal and technical assistance to existing City staff and <br /> the City attorney's office,and provide timely analysis and draft responses to tax application <br /> inquiries from utility companies, and will assist in responding to citizens regarding their <br /> utility bills and the computation of the UUT. <br /> e. Enforcement Assistance: Law Firm may provide the City's staff and the City Attorney's <br /> office with: i) legal assistance on specific issues that arise in the enforcement of the tax <br /> ordinance (e.g., nexus issues and questions from taxpayers or tax collectors); and ii) <br /> compliance correspondence and legal notices as required by ordinance and due process. <br /> f. Audit Assistance: Assist the City's audit staff and the City Attorney's office in, i) gaining <br /> access to audit-related information under existing legal authorities, including the <br /> preparation of an administrative subpoena; ii) addressing legal issues that arise in the <br /> course of an audit; <br /> g. Program Review: Review the City's existing or proposed tax compliance programs, <br /> including tax amnesty programs. <br /> h. Tax Initiative Helo: Assist City in developing effective strategies to address aggressive <br /> "anti-tax"efforts. <br /> B. UUT Premium Program (Optional) <br /> 1. City-Specific Audits <br /> At any time during the term of this Agreement, with the prior mutual consent of the City and <br /> MuniServices, MuniServices may perform an audit of a specific utility provider related to UUT <br /> payments and/or utility franchise fees if applicable. The audit's intention is to focus on the <br /> compliance of the particular selected utility provider(s) with the City's UUT ordinance and/or <br /> franchise fee agreement. This service includes an actual request for, and review of the utility <br /> provider's books and records. Typically, the audit process, in general, will consist of the <br /> following: <br /> a. Submit an Audit Notification along with the Letter of Authorization and a Request for <br /> Information (RF[) outlining the information needed to complete the audit to the <br /> Provider(s). <br /> b. Attempt to obtain a waiver on the Statute of Limitations,as applicable,for the audit. <br /> c. Review the work papers and supporting documentation used in the computation of the <br /> UUT and/or franchise fee payments. <br /> d. Review and analyze the provider's general ledger and financial statements. Compare <br /> and analyze the data for reasonableness, completeness, and accuracy as related to the <br /> UUT and/or franchise fee. <br /> e. Review and analyze all the provider's revenue accounts in detail to: <br /> 1) Determine revenues that are to be included or excluded from the UUT and/or <br /> franchise fee computations; <br /> 2) Review the revenues excluded from the computations, if any,and; <br /> 3) Determine if exclusions are permitted by the City's ordinance and/or franchise <br /> agreement. <br /> f. Determine if a utility provider or any of its subsidiaries receives any revenues from <br /> customers or third-parties for the use of utility provider's facilities located on City's <br /> ATTY/AGR/2013.094/MUNI SERVICES(UUT) <br /> REV:06-04-13 MLG <br /> Page 13 of 19 <br />