Loading...
HomeMy WebLinkAboutAGMT - MuniServices, LLC (Consultant Services) (Legal Services)Amendment No. 2 to Consultant Services Agreement This Amendment No. 2 is made as of March 2021, by and between the City of Seal Beach, a municipal corporation ("CITY"), and MuniServices, LLC, a Delaware limited liability company ("CONSULTANT"), collectively the Parties. RECITALS A. On or about February 11, 2014, the CITY and CONSULTANT, entered into an agreement No.1, (hereinafter "Contract") to perform, among other things, certain compliance and protective services in connection with the CITY's utility users tax (hereinafter "UUT"), including a telecommunications UUT; B. On or about September 14, 2015, the CITY and CONSULTANT agreed to amend the Contract in order to satisfy the requirements of AB 1717, by adding the authorizations and restrictions therefrom to the services described in the Contract via amendment No.1; C. Byway of this Amendment, the CITY desires for CONSULTANT to also provide Business License Discovery and Recovery Audit Services. NOW, THEREFORE, in consideration of the mutual promises and covenants contained here, the Parties agree as follows: AGREEMENT 1. Add to the Agreement the attached Article 7 for Business License Discovery and Recovery Audit Services. The attached Article 7 for Business License Discovery Recovery Audit Services is hereby added under ATTACHMENT 1 of the Agreement as if fully set forth. 2. Other terms: All other terms and conditions of the Agreement remained unchanged. IN WITNESS WHEREOF, the parties are signing this Amendment on the date stated in the introductory paragraph. CONSULTANT MuniServices, LLC a Delaware Limited Liability Company T/We Me& Mike Melka Chief Financial Officer Seal Beach, CA —Amend No. 2 LTC D&R Audit 02125121 CITY City of Seal Beach, a Municipal Corporation (signatur4_-� airlly Al R. a=rvcyr(G m i, rkA QW ea 2rt r (print name/title) ARTICLE 7 LOCAL TAX COMPLIANCE SERVICES (DISCOVERY RECOVERY AUDIT) A. Objectives and Methods CONSULTANT's Local Tax Compliance service ("LTC") is designed to assist the CITY in locating tax revenue that the CITY may not be receiving from its local tax registry. CONSULTANT provides detection, documentation and correction of errors and omissions causing deficiencies thereby producing new revenue that would not otherwise have been realized by the CITY. Moreover, our team works in full and collaborative partnership with CITY's revenue staff to supplement the operations and procedures currently in place. The LTC service also aims to reduce future errors by informing the businesses that are identified as having errors or omissions about the proper methods of compliance. Informing business owners of the requirements of the ordinance helps to prevent future mistakes by businesses making future enforcement efforts by the CITY less burdensome for the CITY. Al. Scope of Work CONSULTANT provides the LTC service as follows: 1.1. Initial Meeting. CONSULTANT meets with the CITY staff to review the procedures and objectives of the LTC service, business entity relations and logistical matters, including establishing an appropriate liaison with CITY management and staff and logical checkpoints for measuring progress (the "Initial Meeting"). CONSULTANT and CITY shall schedule the meeting within 10 days after CONSULTANT receives the fully signed copy of the Agreement from the CITY with this Exhibit attached. 1.2. Workplan. Based on the Initial Meeting, CONSULTANT develops a workplan that incorporates the logistical matters agreed to in the Initial Meeting and describes in detail how the objectives of the LTC service shall be met (the "Workplan"). 1.3. Commencement of services. After the Workplan is developed, CONSULTANT shall begin providing the services described in paragraphs 1.4 thru 1.5 below. CONSULTANT's obligation to provide services is contingent on the CITY providing the necessary information and cooperation. 1.4. Discovery Services. Discovery Services are designed to provide a full-service solution to the CITY's business license enforcement procedures. It does not replace current functions but provides a focused and fulltime solution to the identification of entities subject to taxation by the CITY, which are not properly registered, or otherwise not reporting taxes to the CITY. In performing the Discovery Services, CONSULTANT shall: a. Establish a comprehensive inventory of the entities subject to taxation by the CITY and the database elements needed to facilitate a comprehensive comparative analysis with the CITY's records of those entities that are properly registered; b. Compare CONSULTANT's database of business records with the CITY's records to identify potential non - reporting and non -registered entities subject to taxation; c. For unregistered or non -reporting entities identified and confirmed, assist the entities, as necessary, to complete the CITY's applicable registration form(s) and determine the amount of tax due for current and prior periods (plus applicable interest and penalties, where appropriate); d. Invoice entities (including supporting documentation) on behalf of the CITY for the amount of identified deficiencies, with payment to be remitted to CONSULTANT; e. Ensure that all submitted registration forms are completed correctly and in their entirety; Seal Beach, CA—Amend Na. 2 LTC D&R Audit 02125121 2 f. Forward all completed registration forms and associated payments to the CITY in batches at the frequency directed by the CITY. Applications will be forwarded with copies of the payments and payments deposited into an account designated by the CITY; g. Collect the amount of identified deficiencies, together with supporting documentation, and remit payment received to the CITY in bi-weekly batches; typically on the 15th and by the last business day of each month. (CONSULTANT shall follow the CITY's business rules in collecting partial payments or the taxes in full at the CITY's direction); h. Establish a call center open during normal business hours to assist entities with questions concerning application of the CITY's taxes, and reporting and remittance requirements; i. Educate entities regarding the CITY's reporting requirements to prevent recurring deficiencies in future years; j. Contact personnel in sales, operations and/or tax accounting at each target business to determine whether a business license fee is due, when necessary and appropriate. This is accomplished with the highest regard to discretion and professional conduct. CONSULTANT's LTC audits are predicated on a non -controversial, constructive public relations approach that emphasizes the importance of each business to the CITY and the mutual benefits of correcting non -reporting errors; k. Provide reports addressing each taxpayer not reporting, including the business name, address, and telephone number to the CITY; and I. Monitor and analyze the business license registration files of the CITY each quarter in order to determine non -reporting businesses. 1.5. Deficiency Audit Services. Deficiency Audit Services are designed to identify entities subject to taxation by the CITY that are not properly reporting the full amount of tax which they are subject to under the CITY's ordinances. Deficiency Audit Services also identifies entities that are potentially underreporting, or not reporting all applicable taxes. CONSULTANT reviews entities' records to ensure compliance with the CITY's taxes. In performing the Deficiency Audit Services, CONSULTANT shall: a. Establish a comprehensive inventory of the registered entities subject to taxation by the CITY and the database elements needed to facilitate an analysis of records of those entity's current and prior year's tax remittance; b. Compare CONSULTANT's records with the CITY's records to identify potential under -reporting entities subject to taxation; c. Meet with designated CITY staff to review and discuss potential audit candidates and mutually agree which entities will be subject to review. Only entities mutually agreed by CONSULTANT and the CITY to be reviewed shall be subject to CONSULTANT's audit services. d. For potential under -reporting entities identified, CONSULTANT shall obtain authorization from the CITY to conduct a review of the entities' records and determine the amount of tax due for current and prior periods (plus applicable interest and penalties, where appropriate). e. Submit audit summaries (also referred to as "Deficiency Notice") to the CITY to permit the CITY to determine the amount of a deficiency owed, if any. A2. Deliverables CONSULTANT shall provide the CITY with audit progress reports to include the following: I. Status of work in progress, including copies of reports provided to taxpayers/intermediaries addressing each reporting error/omission individually, including where applicable the business name, address, telephone number, account identification number, individuals contacted, date(s) of contact, nature of business, reason(s) for error/ omission and recommended corrective procedure; 2. Actual revenue produced for the CITY by CONSULTANT's service on a quarterly and cumulative basis; 3. Projected revenue forthcoming to the CITY as a result of CONSULTANT's audit service, specified according to source, timing, and one-time versus ongoing; and Seal Beach, CA —Amend No. 2 LTC D&R Audit 02125121 4. Alphabetical listing of all errors/omissions detected for the CITY by CONSULTANT, including the account number, correction status, payment amount received by the CITY, period to which payment is related and payment type (e.g., reallocation, deficiency assessment) for each one. Timing and Reporting CONSULTANT shall commence project planning within 10 working days following authorization. A3. CITY Assistance The CITY agrees to: a. Provide an electronic copy of the CITY's License Registration File and License Payment History file to CONSULTANT, together with any other information necessary for CONSULTANT to compute CONSULTANT's billing for services, in electronic format, to CONSULTANT on no less than a quarterly basis during the term of the Agreement and thereafter for so long as CONSULTANT's right to invoice for services rendered continues; b. Use reasonable and diligent efforts to collect, or to assist CONSULTANT in the collection of, deficiencies identified by CONSULTANT pursuant to this Agreement. For accounts that remain uncollected after CONSULTANT has exhausted its efforts to collect through the standard process, CONSULTANT and the CITY may mutually agree to special procedures that will make further attempts to collect amounts still outstanding. Typically, these processes will be implemented by CONSULTANT; and c. Notify CONSULTANT within 10 days following receipt by the CITY of payments, if any, resulting from deficiencies identified by CONSULTANT. Because CONSULTANT's LTC Service may result in collection of deficiencies after termination of the Agreement, the CITY's obligation to collect fees and notify CONSULTANT, and CONSULTANT's right to continue to receive contingency fees, shall survive termination of this Agreement for any reason. The CITY shall 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) shall not be considered an "election" by the CITY for the purposes of this Agreement. For deficiencies otherwise collectable but for which the CITY elects not to collect, the CITY shall notify CONSULTANT of its election not to pursue ("waive") collection of said deficiencies. CONSULTANT shall be entitled to one-half (%2) of the fee CONSULTANT would have been entitled to for the waived portion of the deficiency. Seal Beach, CA—Amend No. 2 LTC D&R Audit 02125121 COMPENSATION LOCAL TAX COMPLIANCE SERVICES (DISCOVERY RECOVERY AUDIT) B. DISCOVERY SERVICES CONSULTANT's compensation for providing Discovery Services shall be a contingency fee of 30% of the additional revenue received by the CITY from the services. The 30% shall apply to the current tax year, all eligible prior period revenues, and any applicable penalties, interest, and late charges. The contingency fee only applies to revenue actually received by the CITY. The term "current tax year" shall mean the most recent tax year for which local taxes are due and payable to the CITY, and in which CONSULTANT has identified deficiencies. In the event that the CITY identifies, documents, and notifies CONSULTANT of a particular business entity that has not been reporting, or misreported its business license taxes properly, the CITY will notify CONSULTANT within ten (10) days after the discovery. If the CITY properly notifies CONSULTANT of the deficiency, then CONSULTANT will reduce its contingency fee to a 15% for that particular business entity identified by the CITY. If the CITY fails to notify CONSULTANT as provided above and CONSULTANT later discovers, documents, and reports the reporting error, then CONSULTANT will be entitled to the full compensation of 30% for that particular deficiency. C. AUDIT SERVICES CONSULTANT's compensation for the Audit Services shall be a contingency fee of 30%. The 30% contingency fee shall apply to revenue received by the CITY as a result of deficiencies identified in the review and shall include any eligible prior period revenues together with all applicable penalties, interest and late charges. The CITY agrees to use reasonable and diligent efforts to collect deficiencies identified by CONSULTANT. TAXPAYERS' PAYMENTS AND CONSULTANT'S INVOICE PROCESS The following section describes how CONSULTANT handles the taxpayers' payments and invoices the CITY for its fees. a. Taxpayers' payments received by CONSULTANT shall be deposited into a general escrow account maintained by CONSULTANT. The taxpayers' payments deposited into the escrow account shall be remitted to the CITY on a bi- weekly basis (typically on the 15" and by the last business day of each month) net of CONSULTANT's fees. b. CONSULTANT shall send to the CITY a remittance package no less frequently than once per month that shall contain the taxpayer business license application, copy of the taxpayer payment, other supporting documents received from the taxpayer, a CONSULTANT generated report identifying each taxpayer payment received and the amount of CONSULTANT fees attributed to the taxpayer payment, a check made payable to the CITY for the amount of fees collected less CONSULTANT's fees, and an invoice showing our contingency fee. c. Should there be any disputed payments; CONSULTANT shall work with CITY to mutually resolve these issues. If the resolution results in CITY's favor, CONSULTANT shall refund the applicable portion of the fee to CITY within 10 days of resolution. D. Additional Consulting CITY may request that CONSULTANT provide additional consulting services at any time during the term of the Agreement. If CONSULTANT and CITY agree on the scope of the additional consulting services requested, then CONSULTANT shall provide the additional consulting on a time and materials basis. Depending on the personnel assigned to perform the work, CONSULTANT's standard hourly rates range from $75 per hour to $200 per hour. These additional consulting services shall be invoiced at least monthly based on actual time and expenses incurred. All reimbursable expenses shall receive prior approval from the CITY and shall be reimbursed at cost to CONSULTANT. Seal Beach, CA —Amend No. 2 LTC D&R Audit 02/25/21 RESOLUTION 7124 A RESOLUTION OF THE SEAL BEACH CITY COUNCIL APPROVING AMENDMENT NO. 2 TO THE CONSULTANT SERVICES AGREEMENT WITH MUNISERVICES, LLC FOR BUSINESS LICENSE DISCOVERY AND RECOVERY AUDIT SERVICES THE SEAL BEACH CITY COUNCIL DOES HEREBY RESOLVE: Section 1. The City Council hereby approves Amendment No. 2 to that certain consultant services agreement between the City of Seal Beach and MuniServices, LLC dated February 11, 2014, as amended, to provide Business License Discovery and Recovery Services, in the form attached hereto as Exhibit A. Section 2. The Council hereby authorizes the City Manager to execute the Amendment and associated budget amendments as necessary. PASSED, APPROVED AND ADOPTED by the Seal Beach City Council at a regular meeting held on the 22nd day of March, 2021 by the following vote: AYES: Council Members: Kalmick, Massa-Lavitt, Moore, Sustarsic, Varipapa NOES: Council Members: None ABSENT: Council Members: None ABSTAIN: Council Members: None Joe Kalmick, Mayor STATE OF CALIFORNIA } COUNTY OF ORANGE } SS CITY OF SEAL BEACH } I, Gloria D. Harper, City Clerk of the City of Seal Beach, do hereby certify that the foregoing resolution is the original copy of Resolution 7124 on file in the office of the City Clerk, passed, approved, and adopted by the City Council at a regular mee)ijng held on the 22nd day of March, 2021. loria D. Harper, GOVEREV-01 CSOKOLOWSKI CERTIFICATE OF LIABILITY INSURANCE DATE 1 021 3/16/21 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(les) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER Thompson Flanagan Executive Liability Group 626 W. Jackson Blvd. 5th Floor Chicago, IL 60661 CONTACT Colleen Sokolowski PHONE FAX AIC, No, Ext): A/C, No): EA -MIL , csokolowski@thompsonflanagan.com INSURERS AFFORDING COVERAGE NAIC If INSURER A: HARTFORD INSURANCE SERVICES 38288 INSURED Avenu Holdings, LLC 7625 Palm Ave., Suite 108 Fresno, CA 93711 INSURER 8: Trumbull Insurance Company 27120 INSURER C: Hartford Casualty Insurance Company 29424 INSURER D: Landmark American Insurance COm an 33138 INSURER E: Axis Insurance Company 37273 INSURER F: rnVFROr.FR r GRTICICATC ul IRA12CD• er•vre,��, u, u.n�n. THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR TYPE OF INSURANCE ADDL SUBR POLICY NUMBER POLICY EFF POLICY EXP 1/24/2022 LIMITS A X COMMERCIAL GENERAL LIABILITY CLAIMS -MADE � OCCUR X AUTHORIZED REPRESENTATIVE 83 UUN AA6800 1/24/2021 EACH OCCURRENCE 11000,000 DAMAGE TO RENTED $ 300,000 ence)MED EXP (Any oneperson) $ 10,000 PERSONAL & ADV INJURY $ 1,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: X POLICY D jpa F-1 LOC GENERAL AGGREGATE $ 2,000,000 PRODUCTS - COMP/OP AGG $ 2,000,000 $ OTHER: B AUTOMOBILE LIABILITY ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS SSWNEp AUS ONLY AUTOS ONLY 83 UUN AA6800 1/24/2021 1/24/2022 COMBINED SINGLE LIMIT $ 1,000,000 (Ea accident)X BODILY INJURY Perperson) BODILY INJURY Per accident PerOacEcRidentDAMAGE C C D E X UMBRELLA LIAB EXCESS LIAB X OCCUR CLAIMS -MADE NIA 83 RHU AA6623 83 WEAE7C2X LCY787106 P-001-000245516-02 1/24/2021 1/2412021 1/24/2021 3/15/2021 1/24/2022 1/24/2022 1/24/2022 3/15/2022 EACH OCCURRENCE 10,000,000 AGGREGATE $ 10,000,000 DED I X I RETENTION $ 10,000 WORKERS COMPENSATION AND EMPLOYERS' LIABILITY ANY PROPRIETOR/PARTNER/EXECUTIVE YIN FFICER/rM Mg��EXCLUDED9 Mandatory In NH) If yes, describe under DESCRIPTION OF OPERATIONS below Prim. Tech E&O/Cyber Crime a X I STEARTUTE I I OTH- E.L. EACH ACCIDENT $ 1,000,000 E.L. DISEASE - EA EMPLOYE $ 1,000,000 E.L. DISEASE - POLICY LIMIT 1,000,000 Per Claim/Agg 2,500,000 Limit 2,000,000 DESCRIPTION OF OPERATIONS] LOCATIONS/ VEHICLES (ACORD 101, Additional Remarks Schedule, maybe attached K more space is required) The City of Seal Beach, its agents, officers, servants and employees are Additional Insureds under the General Liability policy as respects to work performed by the insured, as required by written contract. The General Liability policy is Primary and Non -Contributory. W 1988-2015 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks of ACORD ­­G"L ,,Vr7 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. City of Seal Beach Finance Director 211 211 8th Atreet AUTHORIZED REPRESENTATIVE ISeal Beach CA 90740 ernon er ron�c.,nn, W 1988-2015 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks of ACORD ACORD' `.� AGENCY CUSTOMER ID: GOVEREV-01 LOC #: 1 ADDITIONAL REMARKS SCHEDULE CSOKOLOWSKI Page 1 of 1 AGENCY NAMED INSURED Thompson Flanagan Executive Liability Group Avenu Holdings, LLC 7625 Palm Ave., Suite 108 Fresno, CA 93711 POLICY NUMBER EE PAGE 1 CARRIER NAIC CODE EE PAGE 1 SEEP 1 EFFECTIVE DATE: SEE PAGE 1 THIS ADDITIONAL REMARKS FORM IS A SCHEDULE TO ACORD FORM, FORM NUMBER: ACORD 25 FORM TITLE: Certificate of Liability Insurance Named Insured: 1. Government Revenue Solutions Holdings I, LLC 2. Avenu Holdings, LLC 3. Avenu Insights & Analytics LLC 4. MuniServices, LLC d/b/a Avenu MuniServices, LLC 5. eGov Solutions, LLC 6. Ram Ware, LLC 7. Avenu Insights, LLC 8. Avenu Canada 9. Avenu AcquireCo ULC 10. Avenu Pension Administration Solutions ULC 11. Avenu SLS Holdings, LLC 12. Avenu Local Government Solutions, LLC 13. Avenu SLGS Holdings, LLC 14. Avenu Unclaimed Property Systems, LLC 15. Avenu Enterprise Solutuions, LLC 16. Avenu Government Systems, LLC 17. Avenu Government Record Services, LLC 18. Avenu Title Records, LLC 19. The Windward Group LLC ACORD 101 t2nnRm Tl v "" A%'UKU cUKIRURATION. All rights reserved. The ACORD name and logo are registered marks of ACORD Q/NlUNISERVICES Discover, Recover. Prosper. March 2, 2017 City of Seal Beach Ms. Victoria Beatley, Director of Finance 211 8th Street Seal Beach CA 90740 MuniServices, LLC 7625 North Palm Ave Ste #108 Fresno, California 93711 Phone: 800.800.8181 ext. 76852 Fax: 559.312.2852 Patricia.Dun n(�MuniServices.com RECEIVED MAR 0 6 2017 Re: Letter Agreement to replace "Law Firm" in the City's Agreement with MuniServices for Utility Users' Tax Program Services Dear Ms. Beatley: The purpose of this letter agreement is to explain a change to MuniServices Utility Users' Tax Program for administrative and protective services, including legal services of the City's outside counsel, Donald H. Maynor, a Professional Law Corporation ("Law Firm"). Change to reference of Low Firm in the City's UUT Agreement MuniServices Utility Users Tax Standard Program has provided compliance, administrative and protective services (including legal services of the City's outside counsel, Donald H. Maynor, a Professional Law Corporation ("Law Firm")), that allow the City to preserve, protect and enhance their UUT revenues focusing on Compliance, Administrative and Revenue Protection and Enforcement. Donald H. Maynor, a Professional Law Corporation "Law Firm" retired on January 1, 2017 and no longer provides legal services for the UUT Program. Effective January 1, 2017, in the City's UUT contract with MuniServices, all references to "Law Firm" will now refer to Jarvis, Fay, Doporto & Gibson, as MuniServices' legal partner delivering legal and protective services for the UUT program. Additionally, in the course of providing the services to City described herein, MuniServices may require and obtain legal services from in-house or outside legal counsel, which it will obtain at its own costs. MuniServices, however, shall not provide legal advice to the City; nor will it provide legal analysis or advice to citizens or service suppliers involving an interpretation or application of the City's UUT ordinance. Notwithstanding the foregoing, MuniServices will provide its technical assistance and expertise, upon request to the City's Attorney, regarding an interpretation or application of the City's UUT ordinance Change to UUT Agreement language regarding allocation of fixed fee In the Compensation section of Agreement between the City and MuniServices regarding the allocation of the Annual Fixed Fee, there is language addressing the proportional share of the fixed fee to Law Firm. Page 2 March 2, 2017 Ms. Beatley Effective January 1, 2017, the entire annual fee shall be remitted to MuniServices and then MuniServices will in turn remit to Jarvis, Fay, Doporto & Gibson, fees charged for the delivery of legal and protective services for the UUT services rendered. If this letter agreement correctly reflects the terms agreed by MuniServices and City, please sign this letter agreement in the space provided below and return by email to MuniServices' contracts manager at Patricia.DunnOMuniServices.com. By signing in the space below, you represent that you have authority to bind the City to this agreement. We look forward to continuing to work with the City and provide UUT services. Sincerely yours, D#ensen SVP Client Services cc: Julia Erdkamp By signing here, the City represents that is accepts: 1. The changes identified above and that in the UUT Contract between the City and MuniServices, all references to "Law Firm" will now be in reference to the firm of Jarvis, Fay, Doporto & Gibson. 2. The annual fixed fee in its entirety will now be paid to MuniServices who in turn will remit to Jarvis, Fay, Doporto & Gibson its proportionate share of fees charged for the delivery of legal and protective services for the UUT services rendered. The By: Nar Titl, y to bind the City to this letter agreement. Date: 04. 10 • Of LAW OFFICE Donald H. Maynor A PROFESSIONAL LAW CORPORATION 235 Catalpa Drive Atherton, CA 9401_7 T.(650)327-2894 ma nor I C`comcast.net August 18, 2016 Victoria L. Beatley, Director of Finance/ City Treasurer City of Seal Beach 211 8th Street Seal Beach, CA 90740 Re: Notice of Termination of Legal Services on 12-31-2016 Dear Vikki: The purpose of this letter is to formally let you know that I will be retiring at the end of this year, 2016, and will no longer be providing legal services to your City under the UUT Program with MuniServices. In mid-December, you will receive my final invoice for the last quarter of 2016. MuniServices has been, and will continue to communicate with you in the coming weeks about how my legal services will be replaced, as well as other changes to the UUT Program for 2017, including its compliance services for prepaid wireless. My agreement with your City, however, will terminate on December 31, 2016. One of the reasons that I am giving early notice of my retirement is to give you ample opportunity to make any requests for my services in the next few months. Please feel free to call or email me to discuss any of the above. Finaily", i want to tilank you for allowing me to serve your City for all of these many years. I feel honored to have enjoyed your trust and cooperation, as we worked together in protecting your City's local utility users tax. Sincerely, DONALD H. MAYNO , ESQ. CC: Steve Quon, MuniServices AMENDMENT TO CONTRACT BETWEEN MUMSERVICES, LLC AND CITY OF SEAL BEACH, DATED SEPTEMBER 14, 2015 THIS CONTRACT AMENDMENT (the "Amendment") is entered into between City of Seal Beach ("City") and MuniServices, LLC ("MuniServices"). The City and MuniServices agree as follows: WHEREAS, the City and MuniServices, entered into an agreement, Contract no. 1 dated February 11, 2014 (hereinafter "Contract") to perform, among other things, certain compliance and protective services in connection with the City's utility users tax (hereinafter "UUT"), including a telecommunications UUT; WHEREAS, AB 1717 (Ch. 885, Stat. 2014), the Prepaid Mobile Services Telephony Service Surcharge Collection Act ("AB 1717") was enacted with an effective date of January 1, 2415, and a collection date commencing January 1, 2016, and establishes a statewide method of collecting the City's UUT on prepaid wireless services; WHEREAS, AB 1717 imposes certain restrictions on third party consultants of the City who are designated and authorized by the City to examine certain State Board of Equalization (hereinafter "BOE") documents relating to the collection of the City's utility users tax on prepaid wireless services, as covered by AB 1717; NOW THEREFORE, in order to satisfy the requirements of AB 1717, the parties agree to amend the Contract by adding the following authorizations and restrictions to the services described in the Contract: 1. MuniServices is authorized to examine the BOE's records pertaining to the prepaid local charge (i.e., prepaid wireless UUT (collectively, the "Records") and to use such information only for purposes related to such collection; 2. MuniServices shall disclose information contained in or derived from, the Records only to an officer or employee of the City authorized by resolution to examine the information; 3. MuniServices shall not perform any consulting services for a "seller" (as defined in AB 1717) during the term of the Contract; 4. MuniServices shall not retain information contained in, or derived from, the Records after the Contract has expired; 5. MuniServices shall, to the same extent as the Board of Equalization, be subject to Revenue and Tax Code Section 55381, relating to unlawful disclosures; 6. The Contract shall not be construed as permitting a contingent fee arrangement as payment for services rendered pertaining to prepaid local charges; and any fees paid by City to MuniServices for City specific auditing of a "seller" of prepaid wireless UUT remitting to the BOE, will only be done pursuant to a separate agreement which will not involve any contingent fee arrangement. 7. In case of a conflict between the terms of this Amendment and the terms of the Contract, the terms of this Amendment shall strictly prevail. IN WITNESS WHEREOF, the parties have caused this Amendment to be executed by their duly authorized representatives as of the date set forth below. DATED: September 14, 2015 CITY OF Seal Beach - - : 9.(I�ITXIMIl�O-Glm City Attorney 2 By: Nam. ' l R. Ingram Title: City Manager MUNISERVICES, LLC. By: _ Name: Title: 5. MuniServices shall, to the same extent as the Board of Equalization, be subject to Revenue and Tax Code Section 55381, relating to unlawful disclosures; 6. The Contract shall not be construed as permitting a contingent fee arrangement as payment for services rendered pertaining to prepaid local charges; and any fees paid by City to MuniServices for City specific auditing of a "seller" of prepaid wireless UUT remitting to the BOE, will only be done pursuant to a separate agreement which will not involve any contingent fee arrangement. 7. In case of a conflict between the terms of this Amendment and the terms of the Contract, the terms of this Amendment shall strictly prevail. IN WITNESS WHEREOF, the parties have caused this Amendment to be executed by their duly authorized representatives as of the date set forth below. DATED: September 14, 2015 CITY OF Seal Beach By. Nam I R. Ingram Title: City Manager MUNISERVICES, LLC. By: Nag Jensen Title: Client Services FORM: City Attorney MuniServices, LLC Consultant Services Agreement 1. Us. We are MuniServices, LLC, a Delaware limited liability company, and a wholly owned subsidiary of Portfolio Recovery Associates, Inc.; with an office at 7625 N. Palm Avenue, Suite 108, Fresno, California 93711. In this Agreement we are referred to as "MuniServices" or "we", "our", "us. We use our sister company, RDS, to assist us with work. Sometimes we will refer to you and us as the "Parties." If you need to contact us a short list of helpful contacts is attached as Attachment 3. If you are sending us a notice required by this Agreement, send it to: MuniServices, LLC Attn: Legal Department 7625 N. Palm Avenue, Suite 108 Fresno, CA 93711 Facsimile: 559.312.2852 Email: legal0muniservices.com When providing notice to us, you must also provide a copy of the notice to: PRA General Counsel, 120 Corporate Blvd., Suite 100, Norfolk, VA 23502. All notices, including notices of address changes, provided under this Agreement are deemed received on the third day after mailing if sent by regular mail, or the next day if sent overnight delivery. We do not accept notices by email or facsimile. Notice of rate changes or distribution changes must be sent by certified mail. 2. You. You are the City of Seal Beach. You are a municipal corporation of the State of California. In this Agreement we will refer to you as "you", "your", "yours". If we are sending you a notice required by this Agreement, we will send it to: co City of Seal Beach Attn: Victoria L. Beatley, Director of Finance 211 8th Street Seal Beach, CA 90740 Facsimile: 562.493.9854 Email: vbeatley0sealbeachca.gov 3. Our Services and your payment. We will provide you with the services listed in Attachment 1 (the "Services"). You will pay us the fees listed in that same Attachment. If we are providing more than one Service, each service will have a separate attachment and will be labeled Attachment 1-1, 1-2, etc. 4. What our Services do not include. We do not provide to you or any third -parties any legal advice or services. We also do not provide tax advice to you or third parties. Also we cannot and therefore do not establish: the tax rates due from taxpayers; and the penalties and fees that are assessed against taxpayers (though we will calculate these amounts for you as part of the Services once you have established the rates). We also do not determine either the amount of refunds or the proper government account(s) that taxpayer receipts shall be deposited into. 5. Term of this Agreement. The initial term of this Agreement begins on February 11 2014 (the "Effective Date") and continues for a period of three years from the Effective Date. Thereafter this Agreement will automatically renew for successive three year terms (each a "Renewal Term"), unless either party notifies the other in writing of its intent not to renew 90 days prior to the end of the initial term or any Renewal Term. There are some other ways this Agreement can end and those are found 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: 0 (� Doigensen, SVP Client Services J' 1 R. Ingram, Cit 0 nager Seal Beach, CA - UUT w/election rev 01-30-14 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 c. UUT Business Detection: 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 UUT payment history. MuniServices will follow up with the appropriate compliance correspondence and enforcement procedures on behalf of the City. e. UUT Payment History MuniServices will provide the City, on a monthly or otherwise mutually agreed upon basis, with a spreadsheet reflecting the City's UUT payments by provider and utility category (based on remittance data provided by the City to MuniServices). f. Non -Core Suppliers Review: MuniServices will assist the City in obtaining the SB278 lists and review non-core suppliers operating with the City to ensure that these utility resellers are included in the calculation of UUT revenues and are in compliance with the provisions of the City's UUT ordinance. g. Commercial Exemption Review: MuniServices will obtain the list of commercial exempt accounts and analyze the status pursuant to the exemption provisions of the City's UUT ordinance or federal law. Any accounts found to be exempt in error will be brought into compliance as appropriate. 2. Revenue Protection Services MuniServices will work cooperatively with Law Firm in providing the following revenue protection services designed to protect the City's existing and future UUT revenues as follows: a. Ordinance Update: Law Firm will provide a comprehensive review and update of the City's existing UUT ordinance. Thereafter, provide periodic reviews and recommended updates to 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, we will assist the City with ordinance language, staff reports, draft ballot language, and other technical assistance. b. Legislative Review Services: 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 of California public agencies. c. Regulatory 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 UUT, and make appropriate recommendations to the 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, and other timely subjects. e. Statutory Compliance Services: Law Firm will assist the City as appropriate in complying with Public Utilities Code §495.6. Seal Beach, CA - UUT w/election rev 01-30-14 f. Technology Reviews: Continually research utility information to identify taxable services delivered by new technologies and bundling packages and how it applies to the City's UUT Ordinance. Note: MuniServices, LLC Does Not Provide Legal Services: It is agreed and understood MuniServices will provide no legal services that may be required under any of the activated Programs described in this Agreement. 3. Client Support Services a. UUT Website: Prepare and maintain an accurate copy of the City's UUT ordinance and its administrative rules and interpretations on the uutinfo.org website. Additionally, a link to the City's web page (if desired), FAQ's, and model forms for exemptions, registration, remittances and other tax compliance documents will be maintained on the www.uutinfo.orwebsite. b. Client Only Webpaee: Provide the City's staff, as appropriate, access to the client -only features of the www.uutlaw.com webpage which provides legal memos, practice hints, special utility features, legislative tracking and new technology reviews. c. Revenue Management Report(sl: Provide an annual 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 UUT revenues and a five-year revenue forecast on each of the utility business segments (electric, gas, CATV, wired telecom, wireless telecom, etc). d. Tax Application Inquiries: Provide legal and technical assistance to existing City staff 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 UUT. e. Enforcement Assistance: 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 enforcement of the tax ordinance (e.g., nexus issues and questions from taxpayers or tax collectors); and ii) compliance correspondence and legal notices as required by ordinance and due process. f. Audit Assistance: 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 of an audit; g. Program Review: Review the City's existing or proposed tax compliance programs, including tax amnesty programs. h. Tax Initiative Help: Assist City in developing effective strategies to address aggressive "anti -tax' efforts B. UUT Premium Program (Optional) 1. City -Specific Audits At any time during the term of this Agreement, with the prior mutual consent of the City and MuniServices, MuniServices may perform an audit of a specific utility provider related to UUT 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 UUT ordinance and/or franchise fee agreement. This service includes an actual Seal Beach, CA — UUT w/election rev 01-30-14 request for, and review of the utility provider's books and records. Typically, the audit process, in general, will consist of the following: a. 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 in detail to: 1) Determine revenues that are to be included or excluded from the UUT and/or franchise fee computations; 2) Review the revenues excluded from the computations, if any, and; 3) 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 franchise fee calculation used to determine the payment to 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. h. Obtain and review the list of any exempted customers, if any, from the UUT 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 in the review period. i. Sample test the geo-coding system by selecting certain customer accounts within the City boundaries and in the immediate vicinity to review if those accounts are properly coded as assessed. MuniServices will concentrate the sampling in problematic geographical areas, such as those that might overlap with a neighboring city or where multiple zip codes exist. MuniServices will also sample test heavily in the area of annexations to ensure that proper procedures are in place to identify and properly code these areas within the Franchisee's system. MuniServices will request that the utility provide the customer account information in an electronic format for all customers located in the City and surrounding areas. j. Compare the provider's payments, exclusions, and other computations as related to the UUT and/or franchise agreement. Compare the actual 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 on the issues identified. Seek to obtain agreement and/or payment of any amounts due to the City (to be sent directly to the City) within 30 days. 1. Prepare a written report with findings that describe and explain the results of MuniServices 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. m. Provide any and all necessary schedules and supporting documents to assist the City in collecting underpaid UUT and/or franchise fees. 2. Utility Customer's Jurisdictional Coding Verification Service (Optional) As an optional service under the UUT Premium Services, MuniServices will perform a 100% test of a 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, CA - UUT w/election rev 01-30-14 requires the providers to provide non -confidential customer account information in an electronic format for all customers located in the City and surrounding areas. Article 3 -Deliverables MuniServices shall deliver to the City the studies, plans, specifications, or other documents as are identified in the Scope of Services; and shall, upon completion of all work, submit to the City all information developed in the course of providing the services. MuniServices shall, in such time and in such form as the City may require, furnish reports concerning the status of services required under this Agreement. MuniServices shall, upon request by the City and upon completion or termination of this Agreement, deliver to the City all material furnished to MuniServices by the City. Article 4 -Compensation A. Annual Fixed Fee 1. Total Annual Fixed Fee: The City's total annual fixed fee for participating in 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 or CATV) based on the prior fiscal year, or ii) fifteen thousand dollars ($15,000) ("Minimum Fee"). Allocation of Annual Fee. The total annual fee payment shall be allocated and paid separately to Law Firm and MuniServices as follows: To MuniServices: City will pay MuniServices its allocated fee of sixth -tenths of one percent (0.6%) of the total annual UUT fee less the amount allocated and paid separately 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 annual fixed fee payment shall be allocated and paid separately to Law Firm and MuniServices as follows: To MuniServices: City will pay MuniServices its allocated fee of sixth -tenths of one percent (0.6916) of the total annual UUT fee less the amount allocated and paid separately to Law Firm. To Law Firm: For the firstyear, City will pay Law Firm its allocated fee of the greater of fifty percent (50%) of the total annual fixed fee or ten thousand dollars ($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 (3591o) 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 fixed fee, 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 in 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 a prorated portion of the preceding quarter based on the effective date of this Agreement. Payment will be made to MuniServices within thirty (30) days of receipt of MuniServices invoice therefore. Any amounts which 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 amount permitted by law. These quarterly payments are nonrefundable. Seal Beach, CA - UUT w/election rev 01-30-14 B. Compensation for City -Specific Compliance Review Services With the exception noted in subsection (2) below, with respect to a City -specific compliance review referred to in Article 2, Section 13(1) above, MuniServices shall be entitled to contingent fee compensation where MuniServices' compliance review activities result in the City receiving additional revenues from such City -specific compliance review activity. Accordingly, the City shall pay MuniServices twenty-five percent (25%) of the additional revenues, including interest and penalties, that has resulted from its City - specific compliance review activities. MuniServices will seek to recover, or assist the City in recovering all revenue due the City from prior periods, if any, and MuniServices will receive 25% of any retroactive recovery. Said 25% also applies to the additional revenue received by the City for the first three years following the correction of the error/omission. 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 by the City in lieu of monetary payment. Specifically for Solid Waste compliance reviews, MuniServices 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 (1.5%) per month, or the maximum amount permitted by law. 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 SO% upon election of the service and the remaining 50% upon completion. D. MuniServices Expenses: MuniServices shall absorb all expenses incurred by MuniServices in providing its services as described herein. These expenses include items such as employee salaries and benefits, insurance, airfare, auto rentals, meals, lodging, express mail, mail, telephone, copying, directories, on-line resources, and other overhead and miscellaneous expenses. Additional Consulting The City may request that MuniServices provide additional consulting services at any time during the term of the Agreement. If MuniServices and the City agree on the scope of the additional consulting services requested, then 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 shall receive prior approval from the City and shall be reimbursed at cost to MuniServices. Seal Beach, CA - UUT w/election rev 01-30-14 Article 5 - Obligations A. Welcome Packet The City agrees to provide MuniServices with a Program Welcome Packet, including, but not limited to: 1. A copy of the City's UUT Ordinance and any amendments thereto. 2. Two letters requesting the exemption lists from the utility companies to be placed on City letterhead and returned to MuniServices. 3. A Letter of Authorization for MuniServices to act on City's behalf. Place on City letterhead and returned to MuniServices. 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 on City letterhead and returned to MuniServices. B. Necessary Information The City will provide MuniServices, 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 SB 278 gas and electric lists (including names of customers refusing to pay surcharges), and of any subsequent amendments to the UUT ordinance. C. Regarding the City -Specific Audits City agrees to: 1. 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 MuniServices within thirty (30) days following receipt of MuniServices detection report or correspondence. 4. Provide MuniServices with a copy of any settlement agreement with a taxpayer/tax collector within ten (10) days of entering into such agreement; and, D. Notification Notify MuniServices within ten (10) days following receipt by the City of payments that are a direct result of MuniServices compliance and/or audit services (cash, installment, or other compensation directly benefitting the City) of such tax deficiencies, whether invoiced or not. Upon receipt of such notice, MuniServices will promptly invoice the City (if applicable). E. Legal Interpretations of Ordinance Upon request, the City will provide MuniServices with appropriate legal and administrative interpretations of its UUT ordinance. It is agreed and understood that the City will retain the exclusive authority and responsibility to administer, interpret, and enforce its UUT ordinance, recognizing that the role of MuniServices is limited to employing their unique expertise and proprietary tools for: i) detecting and identifying errors/omissions by utility 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, CA — UUT w/election rev 01-30-14 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 anytime 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 When you provide us with 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. You will review all reports we provide to you in a timely fashion and 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 While the Agreement is effective. 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; employer's 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 1 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. Seal Beach, CA — UUT w/election rev 01-30-14 12 Article II. The parties also agree to the following miscellaneous terms. 1. Independent Contractor. We are an independent contractor. Nothing in this Agreement is to be interpreted as: creating the relationship of employer and employee between you and us or between you and any of our employees or agents; or creating a partnership or joint venture between you and us. We are responsible for any subcontractors we use in performing Services for you and we are solely responsible to pay those subcontractors. We may perform similar services for others during this Agreement and you agree that our representation of other government sector clients is not a conflict of interest. 2. Compliance with Laws. The parties agree to comply with all applicable local, state and federal laws and regulations during the term of this Agreement. 3. Intellectual Property. We retain all right, title, and interest in and to the processes, procedures, models, inventions, software, ideas, know-how, and any and all other patentable or copyrightable material used, developed, or reduced to practice in the performance of this Agreement. 4. Waiver. Either party's failure to insist upon strict performance of any provision of this Agreement are not to be construed as a waiver of that or any other of a party's rights under this Agreement at any later date or time. S. Force Majeure. Neither party is liable for failing to perform its obligations hereunder (other than payment obligations) where performance is delayed or hindered by war, riots, embargoes, strikes or acts of its vendors or suppliers, accidents, acts of God, or any other event beyond its reasonable control. 6. Counterparts. This Agreement may be signed in separate counterparts including facsimile copies. Each counterpart (including facsimile copies) is deemed an original and all counterparts are deemed on and the same instrument and legally binding on the parties. 7. Assignment MuniServices may assign this Agreement, in whole or in part, without your consent to any corporation or entity into which or with which MuniServices has merged or consolidated; any parent, subsidiary, successor or affiliated corporation of MuniServices; or any corporation or entity which acquires all or substantially all of the assets of MuniServices. Subject to the foregoing, this Agreement shall be binding upon and inure to the benefit of the parties and their successors or assigns. 8. Public Release and Statements. Neither you nor we nor each of our representatives or agents shall disseminate any oral or written advertisement, endorsement or other marketing material relating to each other's activities under this Agreement without the prior written approval of the other party. Neither party shall make any public release or statement concerning the subject matter of this Agreement without the express written consent and approval of the other party. No party or its agent will use the name, mark or logo of the other party in any advertisement or printed solicitation without first having prior written approval of the other party. The parties shall take reasonable efforts to ensure that its subcontractors shall not disseminate any oral or written advertisement, endorsement or other marketing materials referencing or relating to the other party without that party's prior written approval. In addition, the parties agree that their contracts with all subcontractors will include appropriate provisions to ensure compliance with the restrictions of this Section. 9. Insurance. 9.1 Consultant shall not commence work under the Agreement until it has provided evidence satisfactory to City that Consultant has secured all insurance required under this Section. Consultant shall furnish City with original certificates of insurance and endorsements effecting coverage required by this Agreement on forms satisfactory to City. The certificates and endorsements for each insurance policy shall be signed by a person authorized by that insurer to bind coverage on its behalf, and shall be on forms provided by City if requested. All certificates and endorsements shall be received and approved by City before work commences. City reserves the right to require complete, certified copies of all required insurance policies, at any time. 9.2 Consultant shall, at its expense, procure and maintain for the duration of the Agreement, insurance against claims for injuries to persons or damages to property that may arise from or in connection with the performance of this Agreement. Insurance is to be placed with insurers with a current A.M. Best's rating no less than AXIII, licensed to do business in California, and satisfactory to City. Coverage shall be at least as broad as the latest version of the following: (1) General Liability: Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001); (2) Professional Liability. Consultant shall maintain limits no less than: (1) General Liability: $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 aggregate limit shall apply separately to this Agreement/location or the general aggregate limit shall be twice the required occurrence limit; (2) Professional Liability: $2,000,000 per claim/aggregate. 9.3 The insurance policies shall contain the following provisions, or Consultant shall provide endorsements on forms supplied or approved by City to state: (1) coverage shall not be suspended, voided, reduced or canceled except after 30 days prior written notice by certified mail, return receipt requested, has been given to City; (2) any failure to comply with reporting or other provisions of the policies, including breaches of warranties, shall not affect coverage provided to City, its directors, officials, officers, (3) coverage shall be primary insurance as respects City, its directors, officials, officers, employees, and agents, or if excess, shall stand in an unbroken chain of coverage excess of Consultant's scheduled underlying coverage and that any insurance or self-insurance maintained by City, its directors, officials, officers, employees, and agents shall be excess of Consultant's insurance and shall not be called upon to contribute with it, (4) for general liability insurance, that City, its directors, officials, officers, employees, and agents shall be covered as additional insureds with respect to the services or operations performed by or on behalf of Consultant, including materials, parts or equipment furnished in connection with such work; 9.4 All insurance required by this Section shall contain standard separation of insureds provisions and shall not contain any special limitations on the scope of protection afforded to City, its directors, officials, officers, employees, and agents. 9.5 Any deductibles or self-insured retentions shall be declared to and approved by City. Consultant guarantees that, at the option of City, either: (1) the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects City, its directors, officials, officers, employees, and agents; or (2) Consultant shall procure a bond guaranteeing payment of losses and related investigation costs, claims and administrative and defense expenses. 10. Indemnification, Hold Harmless, and Duty to Defend. Consultant shall defend, indemnify, and hold City, its officials, officers, employees, and agents serving as independent contractors in the role of city officials (collectively "Indemnitees') free and harmless from any and all claims, demands, causes of action, costs, expenses, 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 consequential damages and attorneys' fees and other related costs and expenses, except for such loss or damage arising from the sole negligence or willful misconduct of City. With respect to any and all such aforesaid suits, actions, or other legal proceedings of every kind that may be brought or instituted against Indemnitees, Consultant shall defend Indemnitees, at Consultant's own cost, expense, and risk, and shall pay and satisfy any judgment, award, or decree that may be rendered against Indemnitees. Consultant shall reimburse City and its directors, officials, officers, employees, and/or agents, for any and all legal expenses and costs incurred by each of them in connection therewith or in enforcing the indemnity herein provided. Consultant's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by Consultant, City, its directors, officials, officers, employees, or agents. All duties of Consultant under this Section shall survive termination of the Agreement. 11. Public Records. Nothing in the Agreement shall be construed to interfere with or constrain in any manner City's ability to fulfill its obligations under the California Public Records Act. 12. Entire Agreement. This Agreement is the entire Agreement between us and you for the Service(s). This Agreement supersedes and replaces any prior Agreements, of whatever kind or nature, for the Service(s) Any prior Agreements, discussions, or representations not expressly set forth in this Agreement are of no force or effect. No additional terms, Purchase Order Terms and Conditions, or oral or written representations of any kind are of any force and effect unless in writing and signed with the same formality as this Agreement. 13. No Oral Modification. No modification of this Agreement is effective unless set forth in writing and signed with the same formality as this Agreement. 14. Invalidity. If any provision of this Agreement is determined to be invalid, illegal, or unenforceable, the remaining provisions of this Agreement remain in full force, if the essential provisions of this Agreement for each party remain valid, binding, and enforceable. 15. Construction. This Agreement is to be construed in accordance with the laws of the State of California without regard to its conflict of laws principals. 16. Headings. The section headings herein are for convenience and reference purposes only and are not to serve as a basis for construction or interpretation. 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.stark0muniservices com Doug Jensen SVP Client Services 559.288.8943 dou .'ensen muniservices.com Jonathan Gerth VP Audit Services 205.423.4177 Lvge—rth@revds.com Gary Grace UUT Production Manager 818.661.5520 gjgraceRreyds.com Irene Reynolds Client Relations Supervisor 559.271.6867 irene.re nolds. muniservices.com Billing Department 757.321.2517 acctpay(@portfoliorecovery.com Francesco Mancia VP Government Relations 559.288.7296 fran.manciaPmuniservices.com Brenda Nara an Dir. Government Relations 916.261.5147 brenda.nara an muniservices.com Patricia A. Dunn Contracts Manager 559.271.6852 patricia.dunn@muniservices.com Seal Beach, CA — UUT w/election rev 01-30-14 15 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 Seat 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_fL-&rtLy Y + JiL and hereafter referred to as the "MuniServices Agreement", 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. S. ATTORNEY 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 attomey/client relationship between LAW FIRM and MuniServices. 6. ATTORNEY'S FEES. Subject to Article S.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%) of the total UUT revenues received by the City (excluding UUT revenues derived from CAN and municipal water) based on the prior fiscal year, or ii) fifteen thousand dollars ($15,000) ("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. 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 CIN - 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. TERMINATION. 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 agreement at any time within twelve (12) months following the effective date of this agreement, and LAW FIRM has prepared and delivered 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 CITY's 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. AN 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, a Municipal Corporation Donald H. Maynor, a Professional law Corporation Date: 02 01Y