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BUSINESS LICENSE TAX AUDIT ADDENDUM <br />PURPOSE & SCOPE <br />MMC's Business License Tax (`BLT") auditing service will help the City of San Leandro ("CITY") <br />to realize revenue to which they may be entitled but may not be receiving from their business <br />license tax registry. MMC provides the detection, documentation and correction of errors and <br />omissions causing deficiencies thereby producing new revenue that tivould not otherwise have been <br />realized by the CITY. Moreover, our team works in full and collaborative partnership with CITY <br />revenue staff to supplement and bolster the operation and procedures currently in place. <br />The audit program works to inform local businesses of accurate compliance with the BLT' <br />ordinance in a way that minimizes for the CITI' the burden of follow up. The business owner is <br />educated on the requirements of the ordinance to prevent future misapplication. <br />Services in a full BLT audit program include: <br />SERVICE PROCEDURES <br />MMC's BLT Service is conducted as follows: <br />^ Meet with CITY staff to review service objectives and scope, procedures, entity relations <br />and logistical matters; establish an appropriate liaison with CITY management and staff and <br />logical checkpoints for measuring progress; <br />^ Obtain authorization from CITY regarding which local tax ordinances will be subject to <br />MMC's 13L"T Service. <br />Discovery Services <br />Discovery Services are designed to identify entities subject to taxation by CITY which are not <br />properly registered with CITY or otherwise not reporting taxes to CITY. In performing the <br />Discovery Services, MMC shall: <br />^ Establish a comprehensive inventory of the entities subject to taxation by CITY and the <br />database elements needed to facilitate a comparative analysis with CI"I"Y's records of those <br />entities that are properly registered; <br />^ Compare MMC records with CITY records to identify potential non-reporting and non- <br />registered entities subject to Nation; <br />^ For each unregistered or non-reporting entity identified and confirmed, assist the entity, as <br />necessary, to complete CITY's applicable registration form(s) and determine the amount of <br />tax due for current and prior periods (plus applicable interest and penalties, where <br />appropriate); <br />^ Invoice entity on behalf of CITY for the amount of identified deficiencies, together with <br />supporting documentation therefore, with payment to be remitted by each entity directly to <br />the CITY or to MMC; <br />^ Establish a call center open during normal business hours to assist entities regarding <br />questions concerning application of CITY's taxes and entity's reporting and remittance <br />requirements; <br />^ Educate entity regarding CITY's reporting requirements to prevent recurring deficiencies in <br />future years. <br />BLT/version i/6J12/Ol <br />