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HomeMy WebLinkAboutCC AG PKT 2014-02-10 #E OF 5EA"�,• C y F . AGENDA STAFF REPORT `' x f •t. ,c •:dCIFORN�Q' ! DATE: February 10, 2014 TO: Honorable Mayor and City Council THRU: Jill R. Ingram, City Manager FROM: Victoria L. Beatley, Director of Finance/City Treasurer SUBJECT: PROFESSIONAL SERVICES AGREEMENT AND LEGAL SERVICES AGREEMENT FOR UTILITY USERS TAX (UUT) COMPLIANCE AND REVENUE PROTECTION PROGRAM SUMMARY OF REQUEST: That the City Council adopt Resolution No. 6435 approving the professional services agreement with MuniServices, LLC for UUT compliance services and a legal services agreement with Donald H. Maynor, PC, for legal services related to UUT compliance. BACKGROUND AND ANALYSIS: Chapter 4.50 of the City of Seal Beach Municipal Code established the Utility Users Tax. A tax in the amount of 11% is imposed on the use of telephone, electricity, and natural gas. In March 2012, the City Council set a goal to conduct revenue audits of Franchise Agreements (cable television and UUT), business license tax, and Transient Occupancy Tax. Approving this agreement would facilitate completion of that goal through the assistance of municipal revenue enhancement experts who specialize in helping municipalities preserve, enhance, and manage their revenue base. MuniServices provides UUT audit services for over 60 public agencies in California, representing approximately 70% of all UUT revenues collected in the state. With over 20 years' experience, MuniServices has developed extensive data management resources that facilitate finding new revenue sources for clients. MuniServices also offers a dedicated government relations team to provide policy, regulatory and legislative consulting support. Agenda Item E ENVIRONMENTAL IMPACT: This action is exempt From the California Environmental Quality Act, because it is not defined as a "project" under CEQA. LEGAL ANALYSIS: Legal Counsel has reviewed and approved as to form. FINANCIAL IMPACT: The cost of the services provided by MuniServices, LLC is six-tenths of one percent (0.6%) of the total UUT revenues received by the City of Seal Beach. The first year of the contract is based upon the UUT revenue in the adopted budget. The UUT revenue in the FY 2013-2014 Budget is $5,350,000; therefore, the expected fee in the first year is $32,100. For the remainder of the current fiscal year, the cost of the program would be prorated for five months and be approximately $14,000. The annual cost of the future years will be included in the budget. Budgetary savings From Training and Meetings (001-017-40400) and Contract Professional Services (001-017-44000) are sufficient to cover the cost of this agreement for the remainder of the fiscal year. Funds will be transferred, within the City Manager's authority, to cover the cost of the program. RECOMMENDATION: That the City Council adopt Resolution No. 6435 approving the professional services agreement with MuniServices, LLC for UUT compliance services and a legal services agreement with Donald H. Maynor, PC, for legal services related to UUT compliance. SUBMITTED NOTED AND APPROVED: Cc Victoria L. Beatley JH R. Ingram, City a ager Director of Finance/City Treasurer Attachments: A. Resolution No. 6435 B. MuniServices, LLC Consultant Services Agreement C. Legal Services Agreement Page 2 RESOLUTION NUMBER 6435 A RESOLUTION OF THE SEAL BEACH CITY COUNCIL APPROVING A PROFESSIONAL SERVICES AGREEMENT WITH MUNISERVICES, LLC FOR UTILITY USERS TAX COMPLIANCE AND REVENUE PROTECTION SERVICES AND A LEGAL SERVICES AGREEMENT WITH DONALD H. MAYNOR, PC, FOR RELATED LEGAL SERVICES THE SEAL BEACH CITY COUNCIL DOES HEREBY RESOLVE: Section 1. The City Council hereby approves: (i) that professional services agreement between the City of Seal Beach and MuniServices, LLC for Utility Users Tax Compliance and Revenue Protection Services dated February 11, 2014 in an amount not to exceed $115,000 through June 30, 2017; and (ii) that legal services agreement between the City of Seal Beach and Donald H. Maynor, PC, for legal services related to Utility Users Tax Compliance and Revenue Protection Services. Collectively, these two agreements are referred to below as the"Agreements" Section 2. The Council hereby directs the City Manager to execute the Agreements. PASSED, APPROVED AND ADOPTED by the Seal Beach City Council at a regular meeting held on the 10th day of February , 2014 by the following vote: AYES: Council Members NOES: Council Members ABSENT: Council Members ABSTAIN: Council Members Mayor ATTEST: City Clerk STATE OF CALIFORNIA } COUNTY OF ORANGE } SS CITY OF SEAL BEACH } 1, Linda Devine, City Clerk of the City of Seal Beach, do hereby certify that the foregoing resolution is the original copy of Resolution Number 6435 on file in the office of the City Clerk, passed, approved, and adopted by the City Council at a regular meeting held on the 10th day of February 2014. City Clerk ATTACHMENT "Bil MuniServices, LLC Consultant Services Agreement 1. Us. We are MuniServices, LLC, a Delaware limited City of Seal Beach liability company, and a wholly owned subsidiary Attn:Victoria L.Beatley, Director of Finance of Portfolio Recovery Associates, Inc.; with an 2118th Street office at 7625 N. Palm Avenue, Suite 108, Fresno, Seal Beach, CA 90740 California 93711. In this Agreement we are Facsimile: 562.493.9854 referred to as "MuniServices" or "we", "our", "us. Email:vbeatley@)sealbeachca.gov We use our sister company, RDS, to assist us with work. Sometimes we will refer to you and us as the "Parties." 3. Our Services and your payment. We will provide you with the services listed in If you need to contact us a short list of helpful Attachment 1 (the "Services"), You will pay us the contacts is attached as Attachment 3. fees listed in that same Attachment. If we are providing more than one Service, each service will If you are sending us a notice required by this have a separate attachment and will be labeled Agreement,send it to: Attachment 1-1, 1-2, etc. MuniServices,LLC 4. What our Services do not include. Attn: Legal Department We do not provide to you or any third-parties any 7625 N.Palm Avenue,Suite 108 legal advice or services. We also do not provide Fresno, CA 93711 tax advice to you or third parties. Also we cannot Facsimile: 559.312.2852 and therefore do not establish: the tax rates due Email: legalC@muniservices.com from taxpayers; and the penalties and fees that are assessed against taxpayers (though we will When providing notice to us, you must also calculate these amounts for you as part of the provide a copy of the notice to: PRA General Services once you have established the rates). We Counsel, 120 Corporate Blvd., Suite 100, Norfolk, also do not determine either the amount of VA 23502.All notices, including notices of address refunds or the proper government account(s) that changes, provided under this Agreement are taxpayer receipts shall be deposited into. deemed received on the third day after mailing if sent by regular mail, or the next day if sent 5. Term of this Agreement. overnight delivery. We do not accept notices by The initial term of this Agreement begins on email or facsimile. Notice of rate changes or February 11 , 2014 (the "Effective Date") distribution changes must be sent by certified and continues for a period of three years from the mail. Effective Date. Thereafter this Agreement will automatically renew for successive three year 2. You. terms (each a "Renewal Term"), unless either You are the City of Seal Beach. You are a party notifies the other in writing of its intent not municipal corporation of the State of California. In to renew 90 days prior to the end of the initial this Agreement we will refer to you as "you", term or any Renewal Term. There are some other "your", "yours". If we are sending you a notice ways this Agreement can end and those are found required by this Agreement,we will send it to: in Article I of the General Provisions, Attachment 2. Seal Beach,CA-UUT w/election rev 01-30-14 1 6. General Provisions. The parties are also bound by the General Provisions as set forth in Attachment 2 of this Agreement, which are by this reference incorporated into this Agreement. If something in this Agreement contradicts the General Provisions, set forth in Attachment 2 or any other provision contained in the Attachments then what is said in this Agreement governs rather than the General Provisions. The Parties are signing this Agreement on the Effective Date indicated in Section 5 above. MuniServices, LLC City of Seal Beach, a Municipal Corporation By: By: 50-VVensen,SVP Client Services Jill R. Ingram,City Manager Seal Beach,CA-UUT w/elecLion rev 01-30-14 2 ATTACHMENT 1 Utility Users Tax Compliance and Revenue Protection Program MuniServices,LLC ("MuniServices") agrees to provide the City with certain professional services in furtherance of a comprehensive utility users tax/franchise compliance and revenue protection program ("Program"), with broad participation by California public agencies, that is designed to preserve, protect, and enhance its utility users tax ("UUT") and utility franchise revenues. Article 1-Objectives and Methods MuniServices Utility Users Tax Standard Program,described in Article 2 Section A,will provide compliance reviewing, geocoding,information,and associated services and skills,in conjunction with the legal and "protective"services of the City's outside counsel, Donald H.Maynor,A Professional Law Corporation ("Law Firm"),to establish and implement a Program that will allow the City and other participating California public agencies to preserve, protect and enhance their UUT and utility franchise revenues focusing on three areas: • Compliance Review Services; • Revenue Protection and Enforcement;and • Client Support Services. An optional UUT Premium Program described in Article 2 Section B, MuniServices offers City-Specific Auditing and Provider Specific Geo-Coding Services. These services include compliance and associated activities designed to establish and implement a Compliance Program that will allow participating California public agencies to preserve, protect and enhance their UUT revenues through a combination of auditing, geocoding, tax application compliance, business detection,ordinance modernization with election approval update,legislative monitoring,technology update, and other essential compliance and protective services.An effective Compliance Program will assist the City,and other participating public agencies,in identifying and correcting errors/omissions causing revenue deficiencies,and thereby produce new or previously unrealized revenue for such participants.The Program's tax preservation services will help protect the City's existing UUT revenues from erosion due to new legislation, new technologies, outdated ordinance language and inaccurate information. By offering these essential services through a comprehensive Program, with widespread participation, there are the additional benefits of: i) achieving lower individual costs for such joint activities; and,ii) developing consensus-based decisions regarding ordinance interpretations and tax implementation that utility industries require of California public agencies, including coordinated responses to proposed state and federal legislation. Article 2-Scope of Work A. UUT Standard Program 1. Compliance Review Services At any time during the term of this Agreement, with the prior consent of the City where specifically indicated,MuniServices will perform the following compliance activities in any of the following areas: a. UUT Tax Application Review: Compliance reviews of major utility providers, with a focus on common client issues,to assure that the UUT is being properly applied to taxable services and charges. b. Geocode Information and Review: Develop and maintain a proprietary address range database to assure accurate and complete address range information regarding the City's boundaries. This service also includes monitoring City boundary changes due to annexations or other municipal reorganizations and providing those changes to any utility services provider that serves customers within the City. Seal Beach,CA-UUT w/election rev 01-30-14 3 c. Utilize other detection tools to verify whether such companies are doing business within the City, and then assist City's staff in pursuing enforcement actions, as needed, including developing compliance correspondence and enforcement procedures. d. UUT Payment Analysis, Calculations and Deviations: Identification of possible gaps in payments, calculation mistakes,and other payment errors,provided that the City provides MuniServices with regular DU7 payment history. Muni3ervicesmdU bd\ovv up with the appropriate compliance correspondence and enforcement procedures ou behalf of the City. e. Y4uoi3erviceo will provide the City, on a ruootbh/ or otherwise mutually agreed upon basis,with a spreadsheet reflecting the City's UUT payments by provider and utility category (based oo remittance data provided 6v the City bzK4uoiSenviceo). [ KXuoiServiues will assist the City in obtaining the 3B278 lists and review non-core suppliers operating with the City to ensure that these u1llityrese|lers are included in the calculation of UUT revenues and are in compliance with the provisions of the City's UUT ordinance. g. K4uoiSenices will obtain the list of commercial exempt accounts and analyze the status pursuant to the czeouydoo provisions of the City's DD? ordinance or federal |avv. Any accounts found to be exempt in error will be brought into compliance as appropriate. 2' Revenue Protection Services KYoniSmrvices will work cooperatively with Lam Firm in providing the fb|)ov«iog revenue protection services designed to protect the City's existing and future UUT revenues as follows: a. Law Firm will provide a comprehensive review and update of the City's existing UUT ordinance. Thereafter, provide periodic reviews and recommended updates in the UUT ordinance, administrative rulings to address new issues that may arise because of deregulation,litigation,changes in laws or regulations,the unbundling of traditional utility services, or the introduction of new technologies to provide utility services.Such recommendations will clarify or add procedural protections to the existing ordinance, and should not require a Proposition 218 election approval. If a major modernization of the ordinance is deemed necessary,with voter approval,vve will assist the City with ordinance language,staff reports,draft ballot language,and other technical assistance. b. Monitor proposed state and federal legislation to identify issues affecting the City's UUT or utility franchise revenues, and, if justified,make recommendations to the City and lobbyists o[California public agencies. c. RegulatoU Agency Review. Monitor proceedings at the various regulatory proceedings [e.g., California Public Utilities Commission, California Energy Commission, Federal Commerce Commission, and Federal Energy Regulatory Commission) that potentially impact the City's DD7, and make appropriate recommendations twthe City. d. Information Services: Provide the City with periodic newsletters,special communications,and legislative bulletins,workshops and seminars on such subjects as industry deregulation,new technologies,complying with new utility-related legislation,aodutbertinnelysuhiocts. e. Law/ Firm will assist the City as appropriate in complying with Public Utilities Code§495.6. Seat Beach,CA-uuTw/c|emvn rev 01-30-14 4 f. Continually research utility information toidentify taxable services delivered 6nnew technologies and bundling packages and how it applies to the City's UUT Ordinance. A0&r MumiServices,&LC Does Not Provide Legal Services:Itix agreed and understood MuniServicas will provide no legal services that may be required under any of the activated Programs described in thisAgreement 3. Client Support SerAmeo a. UUT Website: Prepare and maintain an accurate copy of the City's UUT ordinance and its administrative rules and interpretations mu the uudufb'ocQvvobshe' Additionally,u link to the City's web page (if desired), 9&CYu,and model forms for exemptions,registration,recnittuuceaaudothcrtmxconupliaocedmcuoueotsvvU\ be maintained onthe vvebsite. b. Provide the City's staff, as appropriate, access to the cUeo1-ou|v features of the webpeAe which provides legal onnonos, practice hints, special utility features, legislative tracking and new technology reviews. c. Revenue Management ReportLs 1: Provide an auuoo| report that outlines the year's activities in review, revenue forecasts,YTD Comparison charts and revenue generated from compliance activities.This report contains an analysis of DDT revenues and a five-year revenue forecast on each of the utility business segments(electric,gas,CATV,wired telecom,wireless telecom,etc). d. Provide legal and technical assistance to existing City mto(I and the City attorney's office, and provide timely analysis and draft responses to tax application inquiries from utility companies,and will assist in responding to citizens regarding their utility bills and the computation of the UO7. e. Law Firm may provide the City's staff and the City Attorney's office with: i) legal assistance on specific issues that arise in the eub/rceuzrot of the tax ordinance (e.g, nexus issues and questions from taxpayers or tax collectors); and iil compliance correspondence and legal notices as required hv ordinance and due process. [ Assist the City's audit staff and the City Attorney's office in, i) gaining access to audit- related information under existing legal authorities, including the preparation of an administrative subpoena;ii)addressing legal issues that arise in the course u[aoaudit; g. Review the City's existing or proposed tax compliance programs,including tax amnesty programs. h. Tax Initiative HtIlL Assist City in developing effective strategies to address aggressive"anti-tax"efforts. B. 00T Premium Program(Optional) 1. City'SoectficJkuditm At any time during the term ofthis Agreement,with the prior mutual consent nf the City and 00uoi3erxicms, KYuoi3crvicex may pedboo an audit of specific utility provider related to U07 payments and/or utility franchise fees if applicable.The audit's intention is to focus on the compliance of the particular selected utility provider(s) with the City's 0UTmcdinaoce and/or franchise fee agreement This service includes an actual Seal Beach,cx-uoTn/=/ectivo rev 01-30-14 5 request for,and review nf the utility books and records.Typically,the audit process,io general,will consist ofthe following: u. Submit an Audit Notification along with the Letter of Authorization and a Request for Information (RFI) outlining the information needed to complete the audit to the Provider(s). b. Attempt to obtain a waiver on the Statute of Limitations,as applicable,for the audit. c. Review the work papers and supporting documentation used in the computation of the UUT and/or franchise fee payments. d. Review and analyze the provider's general ledger and financial statements. Compare and analyze the data for reasonableness,completeness,and accuracy as related to the UUT and/or franchise fee. e. Review and analyze all the provider's revenue accounts io detail to: 1) Determine revenues that are to be included or excluded from the VDTaod/ur franchise bee computations; 2) Review the revenues excluded from the computations,if any,and; Jl Determine if exclusions are permitted by the City's ordinance and/or franchise agreement. f. Determine if a utility provider or any of its subsidiaries receives any revenues from customers or third- parties for the use of utility provider's facilities located on City's right-of-way authorized by the franchise agreement that are not included in the b-oocbiao fee calculation used to d*torroiuo the payment Lo the City. g. Analyze the number of customers reported in the City by rate classification and obtain and review the utility provider's procedures to code new customers to the proper jurisdictions and the procedures used to address annexations. b. Obtain and review the list of any exempted customers, if any, from the UU7 and/or franchise fee computation.For Cable TV Provider's PEG fees,if there are any,request the supporting documentation on provider's payments to the City. The schedules should include a composition of the number of subscribers such as basic, non-standard and free subscribers,by month, for each of the calendar years included io the review period. i. Sample test the geu-coding system by selecting certain customer accounts within the City boundaries and inthe immediate vicinity to review i[those accounts are properly coded asassessed. 0tuuiServices will concentrate the sampling io problematic geographical areas,such as those that might overlap with u neighboring city orwhere multiple zip codes exist. MuoiSorvioea will also sanon\o test heavily in the area of annexations to ensure that proper procedures are in place to identify and properly code these areas vvidmiu the Franchisee's system. MuoiSecviceo will request that the utility provide the customer account information in an electronic format for all customers located in the City and surrounding areas. '. Compare the provider's payments, exclusions, and other computations an related to the UDI and/or franchise agreement.Compare the ncLon| payments made to the City for timeliness and accuracy. k. Conduct an Exit Interview with the utility provider to review findings and obtain the provider's position oo the issues identified. Seek k/obtain agreement and/or payment of any amounts due tothe City(to be sent directly to the City)within]Odays. L Prepare u written report with findings that describe and explain the results o[K400iServiues review, potential additional monies due to the City, the Provider's position on the issues and any applicable penalties and interest.MuniServices will schedule a final presentation of these findings with the City. nn. Provide any and all necessary schedules and supporting documents to assist the City in collecting underpaid OO7 and/or franchise fees. 2. Utility Customer's jurisdictional Coding Verification Service(Optional) As an optional service under the UUI Premium Services, K4uuiServicen will perform o 10096 test ofa providers' customer base, verifying that all customers are correctly coded to the proper jurisdiction, and provide the providers with any accounts that are identified as being incorrectly coded. This service Seal Beach,cu-uor,/e|ecuou rev 01-30-14 6 requires the providers to provide 000'couddoodu| customer account information in an electronic format for all customers located in the City and surrounding areas, Article 3-Deliverables K4uoiScrvices sboU deliver to the City the studies, plans, xp*cificodoom' or other documents as are identified in the Scope ofServices;and shall,upon completion of all work,submit to the City all information developed in the course of providing the services. K«uui3ervicea shall, iosuch time and in such b/un as the City may require, focoixb reports concerning the status of services required under this Agreement. y0uuiSenvicos shall, upon request by the City and upon completion or termination of this Agreement, deliver to the City all material furnished to 88uoiServices by the City. Article 4-Compensation A. Annual Fixed Fee l. Total Annual Fixed Fee: The City's total annual fixed fee for participating iu the Program shall be the greater of i) six-tenths of one percent(0.6%) of the total UUT revenues received by the City (excluding UUT revenues derived from sewer,water,trash orCATV) based on the prior fiscal year, or iD fifteen thousand dollars ($1G,00O) ["MioirouooFme"). 2. AlloCation of Annual Fee.Tbetoto| uuoua| feopoymnontsbaUbeaUocatedaoUpaidsoparatelytoLam/ Firnu and &YuoiServices as follows: To MuniServices: City will pay MuniSmnicem its allocated fee of sixth-tenths of one percent (0.8%) of the total 0000a\ UU7 fee less the amount allocated and paid maparotah/ to Law Firm.To Law Firm: City will pay Law Firm its allocated fee of the greater of thirty-five percent(35%) of the total annual fixed fee or seven thousand five-hundred dollars [$7.500). At any time, Law Firm and MuniServices may,by mutual agreement,adjust their proportional share of said total annual fee, provided that such parties shall receive prior approval of such adjustment from the City. If Law Firm provides UUT-related election work the total annualfixedfee payment shall be allocated and paid separately to Law Firm and MuniServicexos/o//uws: City will pay MuniServ/ces its allocated #e of sixth-tenths o�one percent (0.6916) nfthe total onouo/ DVT /ee less the amount o//ocoCad and paid separately tu Law Firm. To Law Firm:For thofi/sCyour, City will pay Law Firm its o//ocuted/eany the greater offifty percent(50916)of the total annualfixedfee or ten thousand dollars($10,000), as reflected in a separate attorney1client agreement with the City. Thereafter, City will pay Law Firm its allocatedJee of the greater of thirty-five percent(35%)of the total annualfixedfee or seven thousandfive-hundred dollars($7,500).At any time, Law Firm and MuniServices may, by mutual agreement, adjust their proportional share of said total annualfixedfee,provided that such parties shall receive prior approval of such adjustmentfrom the City. 3. Quarterly Payments of Fixed Fee: Said annual fixed fee shall be paid iu four equal quarterly payments with due dates of:March 31,June 30,September 30,and December 31.Invoices for services rendered shall be in arrears (invoiced for the immediately preceding quarter). If the effective date of this Agreement is other than on an invoice date, the City shall be invoiced for the first quarterly payment on the immediately following invoice date as set forth herein. City shall be invoiced and responsible for prorated portion of the preceding quarter based ou the effective date ofthis Agreement.Payment will be made toMuoiServices vviUuio thirty (30) days of receipt ofMuniScrviccs invoice therefore. Any amounts vvbicb remain unpaid after thirty (30) days shall accrue interest at a rate of one and one-half percent (1.5%) per month, or the maximum aniount permitted by law.These quarterly payments are nonrefundable. Seal Beach,ov-uuT w/,|rctioo rev o1'oo'z^ 7 B. Compensation for Review Services 1. With the exception noted in subsection (2) below, with respect to o City-specific compliance review referred to in Article 2, Section 13(1) above, MuniServices shall be entitled to contingent fee compensation where D4uoiSen/ices' compliance review activities result in the City receiving additional revenues from such City-specific compliance review activity. Accordingly, the City shall pay MouiSanvicem twenty-five percent (25%) of the additional revenues, including interest and penalties, that has resulted from its City- specific compliance review activities. MuuiServices will seek to recover, or assist the City in recovering all revenue due the City from prior periods, if any, and MuniServiceo will receive 2596 of any retroactive recovery. Said 259b also applies to the additional revenue received by the City for the first three years {o||nvviog the correction o[the mrror/oouisoioo.As used in this subsection, the term "additional revenues" includes the value of any other services, credits, property of every kind or nature, or other consideration received bv the City io lieu u[monetary payment. 2. Specifically for Solid Waste compliance reviews, MoniSe,vicex shall be entitled to additional fixed fee compensation. The amount of the fixed fee compensation and the detailed of scope of work shall be determined prior to the start of the work and shall be mutually agreed to in writing between both parties. 3. Notwithstanding subsections (1 and 2)above,nothing herein shall prohibit the parties from entering into a written agreement on compensation for City-specific compliance review services on a fixed fee or any other separately negotiated basis. 4. MuniServices compensation is due and payable within thirty(30) days of the City's receipt of MuniServices invoice.Any amounts which remain unpaid after thirty (30) days shall accrue interest at a rate of one and one-half percent(l596) per month,or the maximum amount permitted bvlaw. C. Utility Customer's jurisdictional Coding Verification Service (Optional) Should MuniServices provide the Optional Jurisdictional Coding Verification Service to the City, the City shall pay MuniServices a fixed fee of twenty-thousand dollars ($20,000) per each Provider coded.The fixed fee will be billed to the City 5U%upon election o[the service and the remaining 5096 upon completion. D. MuniSermices Expenses: Muui@endceu uhuU absorb all expenses incurred byK4uoiServiccsio providing its services os described herein.These expenses include items such asemployee salaries and benefits, insurance, airfare,auto rentals, mmm)n. lodging, express mail, mail, telephone, copying, directories, on-line resources, and other overhead and miscellaneous expenses. Additional Consulting The City may request that D3uuiSernices provide additional consulting services at any time during the term of the Agreement. }fMuoiServiocs and the City agree on the scope of the additional consulting services requested, tboo MuniServices shall provide the additional consulting on a Time and Materials basis. Depending on the personnel assigned to perform the work,MuniServices standard hourly rates range from$75 per hour to$300 per hour. These additional consulting services will be invoiced at least monthly based on actual time and expenses incurred. All reimbursable expenses ubu|l receive prior approval from the City and abaU be reimbursed at cost to K4uoi3ervices. Seal Beach,cx-uurw/*|,cuoo rev nz'so'z* a Article 5-Obligations A. Welcome Packet The City agrees to provide MuniServices with a Program Welcome Packet,including,but not limited to: l. /\copy of the City's DDT Ordinance and any amendments thereto. 2. Two letters requesting the exemption lists from the utility companies to be placed on City letterhead and returned tVK0uniSmrvicas. 3. A Letter of Authorization for MuniServices to act on City's behalf. Place on City letterhead and returned to MuoiSmrNces. 4. A sample remittance form to be provided to the utility companies if the City doesn't currently have a form for this purpose. 5. Two SB278 letters requesting from utility companies to provide a transportation list.These letters should be placed oo City letterhead and returned to0Yuoi3ervices. B. Necessary Information The City will provide MooiServioes, on a timely basis, with information necessary to conduct its compliance review activities including but not limited to:monthly UUT payment histories,exemption lists,and S13278 gas and electric lists (including names of customers refusing to pay surcharges),and of any subsequent amendments to the UO?on]ivaome. C. Regarding the City-Specific Audits City agrees to: l. Provide administrative subpoenas as needed for access to the books and records of the utility. 2. Provide a specific Letter of Authorization for MuniServices addressed to the specific utility for the specific audit. 3. Invoice the responsible party for tax deficiencies (plus interest and penalties if applicable) identified and confirmed by MuoiServicex within thirty (30) days hnUovvinQ receipt ofMnni3orvices detection report or correspondence. 4. Provide K4uniServicem with a copy of any ooU]eoueot agreement with a taxpayer/tax collector within ten (1O) days Vf entering into such agreement; and, D. pJottficmKiwm Notify MuoiSccvicem within hao (lO) days 1bUovvioQ receipt by the City of payments that are a direct result of MuoiServioeo compliance and/or audit services (cash, installment, or other compensation dinecdybeueOtting the City) of such tax deficiencies, vvbcLber invoiced or not. Upon receipt of such notice, MuniServicco will promptly invoice the City(if applicablel. E. Legal Interpretations mf Ordinance Upon request, the City will provide MuniServices with appropriate legal and administrative interpretations of its DU7 ordinance. It is agreed and understood that the City will retain the exclusive authority and responsibility to administer, interpret, and enforce its DD7 ordinance, recognizing that the role of k4uoiServices is limited to employing their unique expertise and proprietary tools for: Ddetecting and identifying errors/omissions hvutility service providers or utility users in the application, calculation,collection, and remittal of UUT; and ii) providing the City with technical assistance, without assuming or being delegated the authority or responsibility of the City to administer,interpret,and enforce its UUT ordinance and standard utility franchise agreements. Seal Beach,cu-uuzw/m)ectiuu rev o1-so'1* 9 F. City's Determination Final Whenever the City Council or a City Officer is empowered under State or local ordinance to make a determination as to whether or not a tax assessed against a taxpayer is due, for purposes of this Agreement that determination shall be final and binding on the parties hereto. However,a City Officer's determination to waive a tax assessment shall not relieve the City of its obligation to pay MuniServices therefore. G. Confidentiality MuniServices agrees that it shall keep all information it receives concerning City taxpayers confidential and shall use it solely for tax compliance purposes.Services performed by MuniServices prior to termination may result in the City's receipt of revenue after termination. This receipt of revenue entitles MuniServices to payment from the City even after expiration of contract or termination. The City agrees to provide to MuniServices after expiration or termination of this Agreement such confidential payment information as is necessary to enable MuniServices to calculate the compensation due to MuniServices as a result of said receipt of revenue and MuniServices shall maintain the confidentiality of this information.Therefore, MuniServices shall be deemed a contractor under Revenue and Taxation Code Section 7284.6 - .7 after expiration of contract or receipt of notice of termination from the City for the sole and limited purpose of enabling MuniServices to have access to said information to calculate compensation. H. City agrees to view MuniServices as a revenue enhancement partner and allow MuniServices to assist the City in increasing compliance and increasing revenues. Article 6-Completion of Services A. Either the City or MuniServices may terminate this Agreement, by thirty (30) days prior written notice as provided in this Section. B. If the City terminates this Agreement at any time within twelve (12) months following the effective date of this Agreement, and Law Firm has prepared an ordinance update for the City (whether or not the City adopts the recommended update), the City shall nevertheless pay MuniServices four (4) quarterly payments from the commencement of the Agreement to compensate MuniServices for services rendered. MuniServices shall also be entitled to additional compensation as described in Section C below. C. Upon termination by either party of the Agreement as provided herein, MuniServices shall be entitled to retain any fees it may have received from the City pursuant to Article 4 Section A and Article 6 Section B of this Agreement.In addition, MuniServices shall be entitled to payment according to the terms of Article 4 Section B for all additional revenues, including interest and penalties, resulting from MuniServices compliance review activities. Within thirty (30) days following termination, MuniServices shall provide the City with a list of detections of non-compliance resulting from the compliance review activities of MuniServices.The City shall,in good faith, diligently seek to: i) correct such detections of non-compliance made by MuniServices prior to the date of termination; and, ii) collect the additional revenues that are due the City and MuniServices for past periods and for the twelve quarters going forward following the correction, even though the date of actual correction may occur after the termination date.MuniServices shall assist the City in this correction/collection effort, if so requested by the City. MuniServices right to compensation for City-Specific compliance review activities under Article 4 Section B shall survive termination of this Agreement for any reason. Seal Beach,CA—UUT w/election rev 01-30-14 10 ATTACHMENT 2 GENERAL PROVISIONS Article I Within 5 business days after signing You will designate,in writing,one individual to whom we may this agreement. address communications concerning this Agreement.This person or such person's designee will be the principal point of contact for us in obtaining decisions,information,approvals,and acceptances. 10 business days after you receive You have until this date to dispute in the invoice,or a portion of it, in our invoice. writing. Your written dispute must be post-marked by this date and must be sent to the addresses in paragraph 1 of the Agreement. (Paragraph 1 is located on the front page of the agreement and is titled"us".) 10 business days after we receive We will either correct the error or explain to you why we think the your written notice that you invoice is correct. During this time,we will not try to collect the dispute an invoice or part of an amount being disputed. invoice. 30 days after receiving our invoice. You must pay our invoice(s) by this date. If you do not pay by that time,we have the right to charge you interest at the rate of one and one-half percent(1.5%)per month,or the maximum amount permitted by law,on any amounts you do not pay within thirty days. If we refer your account to an attorney for collection of past due amounts,we may charge you for our reasonable attorney fees, including costs for attorneys who are employed by us,and court costs incurred by us to the extent permitted by law.Any settlement of your account balance for less than what is owed requires our written consent. 40 days after receiving our invoice If you have not paid,and have not disputed an invoice as provided above,then we may terminate this Agreement with no further notice and we have no further obligation to you. When you provide us with By providing us information,you represent that: information for use in the Services. * you have the right to provide us the information without violating the rights of third-parties; • your release of the information to us does not violate any applicable laws and regulations;and • to the best of your knowledge the information is accurate and not defamatory. You will notify us immediately if there is a change in the information you have provided to us. If we send you a report or other You will review all reports we provide to you in a timely fashion and deliverable. you will notify us immediately if you find a discrepancy in any of the information we have provided to you. Upon payment therefore,we will grant you all right,title,and interest in and to the reports,charts, graphs,and other deliverables we are required to produce under this Agreement. While the Agreement is effective. We will keep in full force and effect insurance coverage during the term of this Agreement including without limitation statutory workers'compensation insurance; employees liability and commercial general liability insurance;comprehensive automobile liability insurance; professional liability and fidelity insurance.You may at any time request copies of our certificates. Seal Beach,CA-UUT w/election rev 01-30-14 11 90-days after prior written notice. This Agreement terminates for convenience but only if the terminating party sends the notice to the person designated to receive notices under this Agreement(see paragraph 1 or 2,as applicable,of this Agreement). After giving written notice of a The non-breaching party may immediately terminate this Agreement breach other than a failure to pay. if • the written notice of the breach was sent to the person designated to receive notices for the breaching party under this Agreement(see paragraph I or 2,as applicable,of this Agreement);and the breach is not your failure to pay(that situation is addressed separately below.);and • the breach has not been cured in a reasonable time after the breaching party received notice. Ordinarily,30 days will be a reasonable time to cure the breach but if the party receiving notice of the breach can demonstrate that the breach will take more than 30 days to cure,the non-breaching party and breaching party will agree on an extended period to cure the breach. After the occurrence of a"financial A party may terminate this Agreement immediately if the other party default" experiences a"financial default." A"financial default"means: • a material adverse change in a party's financial condition that adversely affects its ability to perform hereunder;or • a party becomes or is declared insolvent or bankrupt; or • a party is the subject of any proceedings relating to liquidation or insolvency or for the appointment of a receiver;or • a party makes an assignment for the benefit of all or substantially all of its creditors; or a party enters into an agreement for the composition,extension, or readjustment of all or substantially all of its obligations. If you experience a"financial default"then we may,at our option, declare the entire outstanding amounts and costs owing to us hereunder immediately due and payable. This Agreement is terminated or You remain obligated to: (1) pay us for Services performed through expires. the effective date of the termination or expiration; (2) if applicable, provide us with all the information necessary for us to calculate what you owe us on revenue you receive after the termination or expiration;and(3)if applicable pay invoices we send you after the expiration or termination of this Agreement for Services performed before termination or expiration or for continuing payments required by the Scope of Work or for both. Sea]Beacb,CA-UUT w/election rev 01-30-14 12 Article H. The parties also agree to the following miscellaneous terms. 1. Independent Contractor. We are an independent 8. Public Release and Statements. Neither you nor we nor contractor. Nothing in this Agreement is to be interpreted each of our representatives or agents shall disseminate as: creating the relationship of employer and employee any oral or written advertisement, endorsement or other between you and us or between you and any of our marketing material relating to each other's activities under employees or agents; or creating a partnership or joint this Agreement without the prior written approval of the venture between you and us. We are responsible for any other party. Neither party shall make any public release or subcontractors we use in performing Services for you and statement concerning the subject matter of this Agreement we are solely responsible to pay those subcontractors. We without the express written consent and approval of the may perform similar services for others during this other party. No party or its agent will use the name, mark Agreement and you agree that our representation of other or logo of the other party in any advertisement or printed government sector clients is not a conflict of interest. solicitation without first having prior written approval of the other party. The parties shall take reasonable efforts 2. Compliance with Laws. The parties agree to comply to ensure that its subcontractors shall not disseminate any with all applicable local, state and federal laws and oral or written advertisement, endorsement or other regulations during the term of this Agreement. marketing materials referencing or relating to the other party without that party's prior written approval. In 3. Intellectual Property. We retain all right, title, and addition, the parties agree that their contracts with all interest in and to the processes, procedures, models, subcontractors will include appropriate provisions to inventions, software, ideas, know-how, and any and all ensure compliance with the restrictions of this Section. other patentable or copyrightable material used, developed, or reduced to practice in the performance of 9. Insurance. this Agreement. 9.1 Consultant shall not commence work under the Agreement until it has provided evidence satisfactory 4. Waiver. Either party's failure to insist upon strict to City that Consultant has secured all insurance performance of any provision of this Agreement are not to required under this Section. Consultant shall furnish be construed as a waiver of that or any other of a party's City with original certificates of insurance and rights under this Agreement at any later date or time. endorsements effecting coverage required by this Agreement on forms satisfactory to City. The S. Force Majeure. Neither party is liable for failing to certificates and endorsements for each insurance perform its obligations hereunder (other than payment policy shall be signed by a person authorized by that obligations) where performance is delayed or hindered by insurer to bind coverage on its behalf, and shall be on war, riots, embargoes, strikes or acts of its vendors or forms provided by City if requested. All certificates suppliers,accidents,acts of God,or any other event beyond and endorsements shall be received and approved by its reasonable control. City before work commences. City reserves the right to require complete, certified copies of all required 6. Counterparts. This Agreement may be signed in insurance policies,at any time. separate counterparts including facsimile copies. Each counterpart (including facsimile copies) is deemed an 9.2 Consultant shall, at its expense, procure and original and all counterparts are deemed on and the same maintain for the duration of the Agreement, insurance instrument and legally binding on the parties. against claims for injuries to persons or damages to property that may arise from or in connection with the 7. Assignment. MuniServices may assign this Agreement, performance of this Agreement. Insurance is to be in whole or in part, without your consent to any placed with insurers with a current A.M. Best's rating corporation or entity into which or with which no less than A:VIII, licensed to do business in MuniServices has merged or consolidated; any parent, California, and satisfactory to City. Coverage shall be subsidiary, successor or affiliated corporation of at least as broad as the latest version of the following: MuniServices; or any corporation or entity which acquires (1) General Liability: Insurance Services Office all or substantially all of the assets of MuniServices. Commercial General Liability coverage (occurrence Subject to the foregoing, this Agreement shall be binding form CG 0001); (2) Professional Liability. Consultant upon and inure to the benefit of the parties and their shall maintain limits no less than: (1) General Liability: successors or assigns. $1,000,000 per occurrence for bodily injury, personal injury and property damage and if Commercial General Liability Insurance or other form with a Seal Beach,CA-UUT w/election rev 01-30-14 13 general aggregate limit is used, either the general consequential damages and attorneys' fees and other aggregate limit shall apply separately to this related costs and expenses, except for such loss or damage Agreement/location or the general aggregate limit arising from the sole negligence or willful misconduct of shall be twice the required occurrence limit; (2) City. With respect to any and all such aforesaid suits, Professional Liability:$2,000,000 per claim/aggregate. actions,or other legal proceedings of every kind that may be brought or instituted against Indemnitees, Consultant 9.3 The insurance policies shall contain the following shall defend Indemnitees, at Consultant's own cost, provisions, or Consultant shall provide endorsements expense, and risk, and shall pay and satisfy any judgment, on forms supplied or approved by City to state: (1) award, or decree that may be rendered against coverage shall not be suspended, voided, reduced or Indemnitees. Consultant shall reimburse City and its canceled except after 30 days prior written notice by directors, officials, officers, employees, and/or agents, for certified mail,return receipt requested,has been given any and all legal expenses and costs incurred by each of to City; (2) any failure to comply with reporting or them in connection therewith or in enforcing the other provisions of the policies, including breaches of indemnity herein provided. Consultant's obligation to warranties, shall not affect coverage provided to City, indemnify shall not be restricted to insurance proceeds, if its directors, officials, officers, (3) coverage shall be any, received by Consultant, City, its directors, officials, primary insurance as respects City, its directors, officers, employees, or agents. All duties of Consultant officials, officers, employees, and agents, or if excess, under this Section shall survive termination of the shall stand in an unbroken chain of coverage excess of Agreement. Consultant's scheduled underlying coverage and that any insurance or self-insurance maintained by City,its 11. Public Records. Nothing in the Agreement shall be directors, officials, officers, employees, and agents construed to interfere with or constrain in any manner shall be excess of Consultant's insurance and shall not City's ability to fulfill its obligations under the California be called upon to contribute with it, (4) for general Public Records Act. liability insurance, that City, its directors, officials, officers, employees, and agents shall be covered as 12, Entire Agreement. This Agreement is the entire additional insureds with respect to the services or Agreement between us and you for the Service(s). This operations performed by or on behalf of Consultant, Agreement supersedes and replaces any prior Agreements, including materials, parts or equipment furnished in of whatever kind or nature, for the Service(s) Any prior connection with such work; Agreements, discussions, or representations not expressly set forth in this Agreement are of no force or effect. No 9.4 All insurance required by this Section shall additional terms,Purchase Order Terms and Conditions,or contain standard separation of insureds provisions oral or written representations of any kind are of any force and shall not contain any special limitations on the and effect unless in writing and signed with the same scope of protection afforded to City, its directors, formality as this Agreement. officials,officers,employees,and agents. 1,3 No Oral Modification. No modification of this 9.5 Any deductibles or self-insured retentions shall be Agreement is effective unless set forth in writing and declared to and approved by City. Consultant signed with the same formality as this Agreement. guarantees that, at the option of City, either: (1) the insurer shall reduce or eliminate such deductibles or 14. Invalidity. If any provision of this Agreement is self-insured retentions as respects City, its directors, determined to be invalid, illegal, or unenforceable, the officials, officers, employees, and agents; or (2) remaining provisions of this Agreement remain in full Consultant shall procure a bond guaranteeing force,if the essential provisions of this Agreement for each payment of losses and related investigation costs, party remain valid,binding,and enforceable. claims and administrative and defense expenses. 15. Construction. This Agreement is to be construed in 10. Indemnification, Hold Harmless, and Duty to Defend. accordance with the laws of the State of California without Consultant shall defend, indemnify, and hold City, its regard to its conflict of laws principals. officials, officers, employees, and agents serving as independent contractors in the role of city officials 16. Headings. The section headings herein are for (collectively "Indemnitees") free and harmless from any convenience and reference purposes only and are not to and all claims, demands, causes of action, costs, expenses, serve as a basis for construction or interpretation. liability, loss, damage or injury, in law or equity, to property or persons, including wrongful death, in any manner arising out of or incident to any acts or omissions of Consultant, its employees, or its agents in connection with the negligent performance of the Agreement, including without limitation the payment of all Seal Beach,CA-UUT w/election rev 01-30-14 14 Attachment 3 MuniServices Helpful Contacts Contact Project Role Phone Email Steve Stark Client Services Manager 661.644.8266 steve.stark @muniservices.com Doug Jensen SVP Client Services 559.288.8943 dou .Jensen Pmuniservices.com Jonathan Gerth VP Audit Services 205.423.4177 Lygerth@revds.com Gary Grace UUT Production Manager 818.661.SS20 &igrace@revds.com Irene Reynolds Client Relations Supervisor SS9.271.6867 irene.reynolds.@muniservices.com Billing Department 7S7.321.2S17 aMpay9portfoliorecovery.com Francesco Mancia VP Government Relations SS9.288.7296 fran.mancia@muniservices.com Brenda Nara an Dir.Government Relations 916.261.5147 brenda.nara an muniservices.com Patricia A.Dunn Contracts Manager SS9.271.68S2 patricia.dunn@)muniservices.com Sea]Beach,CA-UUT w/election rev 01-30-14 15 ATTACHMENT "C" LEGAL SERVICES AGREEMENT 1. IDENTIFICATION OF PARTIES. This agreement, executed in duplicate with each party receiving an executed original, is made between Donald H. Maynor, A Professional Corporation, hereafter referred to as"LAW FIRM",with a business address of 235 Catalpa Drive,Atherton,CA 94027, and the City of Seal Beach, hereafter referred to as"CITY". This agreement is required by Business and Professions Code Section 6148 and is intended to fulfill the requirements of that section. 2. LEGAL SERVICES TO BE PROVIDED. The legal services (and other related services requiring legal expertise)to be provided by LAW FIRM to CITY are as follows:This agreement is intended primarily to ensure the availability of LAW FIRM to perform "Revenue Protection Services" to the CITY (as described in Article 2.2 of Attachment One),and to assist CITY and CITY's consultant (MuniServices) in connection with legal issues that arise in the audit and compliance activities performed by MuniServices, all of which are described in the CITY's agreement with MuniServices dated f71_r13KtL9 IZY I Zp[4, and hereafter referred to as the "MuniServices Axreement", a copy of which is attached hereto as Attachment One. 3. LEGAL SERVICES SPECIFICALLY EXCLUDED. Legal services that are not to be provided by LAW FIRM under this agreement specifically include, but are not limited to, the following: Consultations beyond those legal,tax preservation and protective services described in Paragraph 2 of this agreement (and as more specifically described in Article 2.2 of the MuniServices Agreement), and any activity related to litigation. If CiTY wishes that LAW FIRM provide any legal services not to be provided under this agreement,a separate written agreement between LAW FIRM and CITY will be required. 4. RESPONSIBILITIES OF LAW FIRM AND CITY. LAW FIRM will perform the legal,tax preservation and protective services called for under this agreement and respond promptly to CITY's inquiries and communications. CITY will be truthful and cooperative with LAW FIRM and timely make any payments required by this agreement. 5. ATi'ORNEY CLIENT RELATIONSHIP WITH CITY ONLY. It is acknowledged that LAW FIRM will work cooperatively with CITY's consultant, MuniServices, in the providing of services set forth in the MuniServices Agreement,to the benefit of CITY. It is also understood that CITY,not MuniServices,is the client of LAW FIRM, and that LAW FIRM provides no legal services directly to MuniServices that would establish an attorney{client relationship between LAW FIRM and MuniServices. 6. ATTORNEY'S FEES. Subject to Article 5.A.1 of the MuniServices Agreement, the City's total annual fixed fee to MuniServices and LAW FiRM for participating in the Program shall be the greater of: i) six-tenths of one percent (0.6°x6) of the total UUT revenues received by the City (excluding UUT revenues derived from CATV and municipal water) based on the prior fiscal year,or ii)fifteen thousand dollars($15,1100)("Minimum Fee").The Minimum Fee shall be increased at the rate of two percent(2%) each year. Regarding LAW FIRM's portion of such annual fixed fee, City shall pay to LAW FIRM: For the first year, City will pay Law Firm its allocated fee of the greater of fifty percent(50%) of the total annual fixed fee or$10,000 as reflected in a separate attorney/client agreement with the City. Thereafter,City will pay Law Firm its allocated fee of the greater of thirty-five percent(35%) of the total annual fixed or $7,500. tSA 1-OV509 1 At any time, LAW FIRM and MuniServices may, by mutual agreement, adjust their proportional share of said total annual fixed fee, provided that such parties shall receive prior written approval of such adjustment from CITY. Said annual fixed fee shall be paid in four equal quarterly payments with due dates of:March 31, June 30, September 30, and December 31. The first quarterly payment shall be due on the next quarterly due date following the effective date of this agreement. in the event that any legal services from LAW FIRM are required in connection with a CITY- specific audit,the cost of such services to the CITY shall be paid by MuniServices,and MuniServices shall disclose to the CITY the financial arrangement between MuniServices and LAW FIRM regarding the payment of such costs and how it effects the fees paid by the CITY. 7. TERMINAT10ft Either LAW FIRM or CITY may terminate this agreement by providing thirty (30)days prior written notice to the addresses in Paragraph 1 of this agreement. If the CITY terminates this agreen*nt at any time within twelve (12) months following the effective date of this agreement, and LAW FIRM has prepared and dekvered an ordinance update to the CITY's satisfaction (whether or not the CITY adopts the recommended update), the CITY shall nevertheless pay LAW FIRM four (4) quarterly payments from the commencement of the agreement, in accordance with Paragraph 6, to compensate LAW FIRM for services rendered. 8. DISCLAIMER OF GUARANTEE. Nothing in this agreement and nothing in LAW FIRM's statements to CITY will be construed as a promise or guarantee about the outcome of Cllys matte. Attorney makes no such promises or guarantees. LAW FIRM's comments about the outcome of any matter are expressions of opinion only. Notwithstanding the above, LAW FIRM agrees to perform in a competent and lawyer-like manner. 9. INSURANCE. LAW FIRM shall maintain a policy of professional liability insurance, protecting it against claims arising out of negligent acts, errors, or omissions of LAW FIRM pursuant to this agreement, in an amount of not less than $1,000,000. LAW FIRM agrees to maintain such insurance at LAW FIRM'S expense In full force and effect In a company or companies satisfactory to the City. Ali coverage shall remain in effect until termination of this agreement. Each party is signing this agreement on the date below that party's signature. City of Seal Beach, Donald H.Maynor, a Municipal Corporation a Professional Law Corporation By: By: Title: Title: Date: Date:- 02 2