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Audit Services <br />Audit Services are designed to identify entities subject to taxation by CITY which are not properly <br />reporting the full amount of tax to which they are subject. Audit Services identify entities who are <br />potentially underreporting applicable taxes 'and MMC reviews the entity's records to ensure <br />compliance with CITY's taxes. In performing the Audit Services, MMC shall: <br />^ Establish a comprehensive inventory of the registered entities subject to taxation by CITY <br />and the database elements needed to facilitate an analysis of records of those entity's current <br />and prior years tax remittance; <br />^ Compare MMC records with CITY records to identify potential under-reporting entities <br />subject to taxation; <br />^ Meet with designated CITY staff to review and discuss potential audit candidates and <br />mutually agree which entities will be subject to review; <br />^ For potential under-reporting entities identified, obtain authorization from CITY to <br />conduct a review of the entities' records and determine the amount of tax due for current <br />and prior periods (plus applicable interest and penalties, where appropriate); <br />^ Submit audit summaries (also referred to as "Deficiency Notice") to CITY to permit CITY <br />to determine the amount of a deficiency owed, iF any; <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 to CITY <br />or to MMC; <br />^ educate entity regarding CITY's reporting requirements to prevent recurring deficiencies in <br />future years; <br />Ordinance Update & Administrative Review Service (OrdiJaar~ce Ser~tlce~ <br />MMC's Ordinance Service may include the following procedures: <br />^ Review City's Business License ordinance for the purpose of identifying possible <br />deficiencies, areas subject to legal challenge, or missing provisions (i.e. successor liability); <br />^ Review City's procedures in applying the Business License ordinance to identify potential <br />challenges based on administration of the ordinance; <br />^ Provide a written report to City identifying provisions of the City's ordinance that may <br />warrant further review; <br />^ Meet with City to discuss findings and report, and select provisions or administrative <br />recommendations that may warrant_ further review, <br />^ Provide a report to the City recommending changes to the City's Business License <br />ordinance or administrative procedures including additional language to cover identified <br />issues, potential loopholes, improper procedures (usually resulting in an equal protection <br />claim), and potential Proposition 218 issues surrounding implementation of the proposed <br />amendments. <br />If requested by the City and after mutual agreement as to scope of service, rates, and terms of <br />compensation, MMC can provide a more comprehensive analysis and study of the City's Business <br />MBIA MuniServices Company <br />City of San Leandro <br />Business License Tax Auditing Services <br />2of5 <br />