MuniServices, LLC
MA MUNISERVICES 7625 North Palm Ave Ste #108 Fresno, California 93711 Phone: 800.800.8181 ext. 6852 Fax: 559.312.2852
Your Partner in Revenue Enhancement [email protected] March 19, 2013
City of Emeryville
Administrative Services Department
Attn: Michelle Strawson O'Hara
Accounting Supervisor
1333 Park Avenue
Emeryville, CA 94608
Re: Utility Users Tax Administration Service
Dear Ms. O'Hara:
Thank you for your interest in MuniServices' new Utility Users Tax (UUT) Administration Service for California municipalities. This service is designed to make the MuniServices' years of experience, expertise in verifying UUT taxpayer compliance, and extensive tax administration resources available, thus allowing City managers and staff to focus on the services at which you excel.
Our service includes all of the component tasks necessary for complete administration of your UUT.
All we require from the City is 1) existing taxpayer data, 2) authorization to act on the City's behalf in accepting UUT filings and payments, and 3) a designated City contact to whom we will provide monthly reports to enable responsible City oversight of the program.
Scope of Work:
The program proposed consists of an Implementation Phase, leading up to a 'live' cutover from the City's current UUT administration at a mutually agreeable date; and a recurrent Ongoing UUT Administration Cycle, in which MuniServices will serve as the City's full-service UUT administrator.
Here's an outline of the steps and tasks included in each phase:
Implementation Phase
1. Convert and load to MuniServices Revenue Administration system all UUT taxpayer records (to be provided by the City.)
2. Verify with the City all UUT taxpayer letters, forms and notices to be used (these can be based on existing City forms and correspondence.)
3. Configure secure web filing and payment portal for use by the City's UUT taxpayers.
4. Contact all UUT taxpayers a) by mail, including introductory letter with new filing address, telephone contact for taxpayer support, and web filing instructions; and then b) by telephone follow-up.
5. Cutover from City to MuniServices UUT Administration system according to schedule to be developed with the City.
Ongoing UUT Administration Cycle
1. Beginning. as of the scheduled date, MuniServices will receive filings and payments a) by mail, and b) online.. •
2. All paper filings, checks and correspondence will be opened and batched in our secure facility.
3. Paper filings will be reconciled with payments and any errors, omissions or balance discrepancies logged for follow-up. Web filings and payments are reconciled in a timely manner.
MuniServices will generate and send monthly invoices for balances due as a result of any UUT taxpayer underpayments.
5. Payments received will be deposited and disbursed to the City without delay.
6. MuniServices UUT Specialists will contact the taxpayer by telephone to resolve any filing errors, omissions, or discrepancies.
Each month, MuniServices UUT Administration System will flag any missed filings for follow-up. Taxpayers will receive a courtesy phone call and a late notice to let them know filing has not been received as of the due date. MuniServices UUT Specialists will continue follow-up with the taxpayer until filings and payments are received and taxpayer accounts appears to be in compliance.
8. MuniServices will provide the City with a complete suite of reports that includes both letailed accounting of every UUT transaction and high-level management overviews ). On a monthly basis, MuniServices UUT Specialists will analyze the month's UUT receipts anc flag significant variations for follow-up with the taxpayer and possible auditor review.
10. MuniServices will provide complete and responsive taxpayer support via toll-free number and e-mail to all UUT taxpayers requiring assistance with filing or payment, mailing address or contact changes, and any other UUT-related questions or issues they may have.
11. MuniServices will register new UUT taxpayers and assist them with all materials needed to begin and maintain compliant UUT filing.
Pricing
Total cost to the City will consist of:
1. A one-time implementation fee of $1,000.00, plus
2. A monthly administration fee equal to $2.95 per filing transaction (typically one transaction per UUT taxpayer per month.)
3. Optional one-time payment of $1,500 for online file and pay capability for tax filers.
This service is more fully described in the attachment titled Utility Users Tax Administration Service. We believe that our UUT Administration Service will benefit the City of Emeryville and other participating California cities by reducing the administrative burden on City managers and staff, at a price we believe is less than what it typically costs cities to administer their own UUT.
Your UUT taxpayers will also benefit from the ability to file a consolidated multi-jurisdictional form that has all the UUT cities participating in our program. With continuous access to UUT taxpayer filing data, MuniServices can also provide the City with more timely and effective compliance efforts, and more up to date reporting.
If this letter agreement correctly reflects the terms agreed by MuniServices and the City of Emeryville, please sign this letter agreement in the space provided below and return by facsimile to (559) 312-2852, or by email to [email protected]. By signing in the space below, you represent that you have authority to bind the City to this Agreement.
Sincerely yours, City of Emeryville
By:
Name: . O'keeffe
Sr. Vice President Client Service Approved As To Föfin Rity Manager MuniServices, LLC
M MUNISERVICES
City Attorney's Oifice
ATTACHMENT 1
Utility Users Tax (UUT) Administration Service
Article 1-Objectives and Methods
MuniServices' Utility Users Tax Administration ("UUT Admin") Service for California municipalities is designed to make the MuniServices' years of experience, expertise in verifying UUT taxpayer compliance, and extensive tax administration resources available, thus allowing City managers and staff to focus on the services at which you excel.
Our service includes all of the component tasks necessary for complete administration of your UUT. All we require from the City is 1) existing taxpayer data, 2) authorization to act on the City's behalf in accepting UUT filings and payments, and 3) a designated City contact to whom we will provide monthly reports to enable responsible City oversight of the program.
Article 2-Scope of Work
The program proposed consists of an Implementation Phase, leading up to a live' cutover from the City's current UUT administration at a mutually agreeable date; and a recurrent Ongoing UUT Administration Cycle; in which MuniServices will serve as the City's full-service UUT administrator. Here's an outline of the steps and tasks included in each phase:
Implementation:
1. Convert and load to MuniServices Revenue Administration system all UUT taxpayer records (to be provided by the City.)
2. Verify with the City all UUT taxpayer letters, forms and notices to be used (these can be based on existing City forms and correspondence.)
3. Configure secure web filing and payment portal for use by the City's UUT taxpayers.
4. Contact all UUT taxpayers a) by mail, including introductory letter with new filing address, telephone contact for taxpayer support, and web filing instructions; and then b) by telephone follow-up.
5. Cutover from City to MuniServices UUT Administration system according to schedule to be developed with the City.
Ongoing UUT Administration Cycle:
1. Beginning as of the scheduled date, MuniServices will receive filings and payments a) by mail, and b) online.
2. All paper filings, checks and correspondence will be opened and batched in our secure facility.
3. Paper filings will be reconciled with payments and any errors, omissions or balance discrepancies logged for follow- up. Web filings and payments are reconciled in a timely manner.
4. MuniServices will generate and send monthly invoices for balances due as a result of any UUT taxpayer under- payments.
5. Payments received will be deposited and disbursed to the City without delay.
6. MuniServices UUT Specialists will contact the taxpayer by telephone to resolve any filing errors, omissions, or discrepancies.
7. Each month, MuniServices UUT Administration System will flag any missed filings for follow-up. Taxpayers will receive a courtesy phone call and a late notice to let them know filing has not been received as of the due date.
MuniServices UUT Specialists will continue follow-up with the taxpayer until filings and payments are received and taxpayer accounts appears to be in compliance.
8. MuniServices will provide the City with a complete suite of reports that includes both detailed accounting of every UUT transaction and high-level management overviews.
9. On a monthly basis, MuniServices UUT Specialists will analyze the month's UUT receipts and flag significant variations for follow-up with the taxpayer and possible auditor review.
10. MuniServices will provide complete and responsive taxpayer support via toll-free number and e-mail to all UT taxpayers requiring assistance with filing or payment, mailing address or contact changes, and any other UUT-related questions or issues they may have.
11. MuniServices will register new UUT taxpayers and assist them with all materials needed to begin and maintain compliant UUT filing.
Article 3-Deliverables
In addition to the regular disbursements listed in item 5 above, and the regular monthly reports listed in item 8 above 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 Agree- ment, deliver to the City all material furnished to MuniServices by the City.
Emeryville, CA - UUT Administration 031913 1
Article 4-Compensation
What the City will pay MuniServices
Administration
The Administration service shall be provided for a for a one-time set-up fee of one-thousand dollars ($1,000) plus a monthly administration fee equal of two dollars and ninety-five cents ($2.95) per filing transaction.
Optional Online File and Pay
YES - By signing in the space provided here, the City selects the Optional Online File and Pay and hereby authorize MuniServices to bill the City for the one-time set up fee of $1,500 upon execution of this Agreement and agree to compensate MuniServices for the same.
Name: taxe • O'Keette Approved A3 To Form
Title: Ci Manager Mulla Sudh
Date: _ 4/3/13 City Attorney's Office
Additional Consulting
City may request that MuniServices provide additional consulting services at any time during the term of the Agreement. If MuniServices and 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' The following are sample hourly rates based on the job classification:
Principal: $300 per hour
• Client Services: $250 per hour
Information Technology (IT) support: $200 per hour
Operational Support:
• Director: $175 per hour
• Manager: $150 per hour
• Senior Analyst: $125 per hour
Analyst: $100 per hour
Administrative: $75 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.
Article 5 - City Obligations
The City hereby agrees to provide MuniServices with:
1. existing taxpayer data
2. authorization to act on the City's behalf in accepting UUT filings and payments, and a designated City contact to whom we will provide monthly reports to enable responsible City oversight of the program.
Article 6 - Confidentiality
MuniServices agrees that it shall keep all information it receives concerning City taxpayers confidential and shall use it solely for tax administration and/or compliance purposes.
Emeryville, CA - UUT Administration 031913 2