HomeMy WebLinkAboutCC Resolution 12667 (Sales Tax Audit Services; Hinderliter, De Llamas)RESOLUTION NO. 12667
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN
RAFAEL APPROVING AND AUTHORIZING THE CITY MANAGER TO
EXECUTE AN AGREEMENT WITH HINDERLITER DE LLAMAS AND
ASSOCIATES FOR SALES TAX AND TRANSACTION AND USE TAX
AUDITS AND INFORMATION SERVICES
WHEREAS, pursuant to Resolution No. 11875, the City of San Rafael entered into an
agreement with Hinderliter, de Llamas and Associates to provide the City with sales tax and
transactions and use tax audits and information services; and
WHEREAS, the City desires to continue the audit and information services provided by
Hinderliter, de Llamas and Associates for three years, expiring December 31, 2011.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
HEREBY RESOLVES AS FOLLOWS:
The City Council of the City of San Rafael hereby approves and authorizes the City
Manager to execute an Agreement between Hinderliter, de Llamas and Associates for sales tax
and transactions and use tax audit and information services for the term of the agreement for
three years, expiring December 31, 2011, and 2) to amend the scope of services to include
examination of the City's transactions and use tax records, in a form to be approved by the City
Attorney.
I, Esther C. Beirne, Clerk of the City of San Rafael, hereby certify that the foregoing
Resolution was duly and regularly introduced and adopted at a regular meeting of the San Rafael
City Council held on the 16`h day of March, 2009, by the following vote to wit:
AYES: Councilmembers: Brockbank, Connolly, Miller & Mayor Boro
NOES: Councilmembers: None
ABSENT: Councilmembers: Heller
A shy C Ji'.1-0- I
ESTHER C. BEIRNE, City Clerk
AGREEMENT
BETWEEN THE CITY OF SAN RAFAEL
AND HINDERLITER, DE LLAMAS AND ASSOCIATES
FOR SALES TAX AND TRANSACTION AND USE TAX
AUDITS AND INFORMATION SERVICES
This Agreement is made and entered into the 16— day of March, 2009, by and between the
CITY OF SAN RAFAEL (hereinafter "CITY"), and HINDERLITER, DE LLAMAS AND
ASSOCIATES, a California Corporation, (hereinafter "CONTRACTOR").
RECITALS
WHEREAS, the City of San Rafael entered into an agreement with Hinderliter, de
Llamas and Associates to provide the CITY with sales tax audit and transaction and use tax audit
and information services; and
WHEREAS, sales, transaction and use tax revenues can be increased through a system of
continuous monitoring, identification and correction of allocation errors; and
WHEREAS, an effective program of sales and use tax management will improve
identification of economic opportunities; provide for more accurate sales and use tax forecasting;
assist in related revenue collections; and
WHEREAS, CONTRACTOR has the programs, equipment and personnel required to
deliver the sales and use tax related services referenced herein.
AGREEMENT
NOW, THEREFORE, the parties hereby agree as follows:
1. PROJECT COORDINATION.
A. CITY. The City Manager shall be the representative of the CITY for all purposes
under this Agreement. The CITY's Finance Director is hereby designated the PROJECT
MANAGER for the CITY, and said PROJECT MANAGER shall supervise all aspects of the
progress and execution of this Agreement.
B. CONTRACTOR. CONTRACTOR shall assign a single PROJECT DIRECTOR to
have overall responsibility for the progress and execution of this Agreement for CONTRACTOR.
Lloyd de Llamas is hereby designated as the PROJECT DIRECTOR for CONTRACTOR. Should
circumstances or conditions subsequent to the execution of this Agreement require a substitute
PROJECT DIRECTOR for any reason, the CONTRACTOR shall notify the CITY within ten (10)
business days of the substitution.
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2. "SALES TAX" DEFINED.
The term "sales tax", wherever that term is used in this Agreement, shall mean both the
City's Sales and Use tax and the City's Transactions and Use tax.
3. DUTIES OF CONTRACTOR.
CONTRACTOR shall perform the duties and/or services as follows:
A. Sales Tax and Economic Analysis.
1) CONTRACTOR shall establish a special database that identifies the name,
address and quarterly allocations of the all sales tax producers within the CITY
for the most current and previous eight quarters back, or earlier, if the CITY has
prior historical sales tax data available on computer readable magnetic media. A
second database covering the same period will be established showing total sales
tax receipts for each business category identified by the State Board of
Equalization (BOE). These databases will be utilized to generate special reports
to the CITY on major sales tax producers by rank and category, analysis of sales
tax activity by category, business district or redevelopment area specified by
CITY, analysis or reporting aberrations and per capita and outlet comparisons
with state-wide sales.
2) CONTRACTOR shall provide updated reports each quarter identifying changes
in sales by individual businesses, business groups and categories and by
geographic area; and current graphics, tables and top 100 listings. Quarterly
aberrations due to State audits, fund transfers and receivables along with late or
double payments will be identified. Quarterly reconciliation worksheets to assist
Finance Officers with budget forecasting will be included.
3) CONTRACTOR shall additionally provide a quarterly summary analysis for the
CITY or its Redevelopment Agency to share with Chambers of Commerce and
other economic development interest groups that analyze CITY's sales tax
trends by major groups and geographic areas without disclosing confidential
information.
4) CONTRACTOR shall provide annual reports for the Administrator and City
Council identifying historical growth comparisons with state, county, selected
city averages and C.P.I. indices; top producer listings and composition and
volatility of the economic base. Annual reconciliation worksheets to assist
Finance Officers with budget forecasting shall also be provided.
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5) CONTRACTOR shall make available to C ITY s tall the CONTRACTOR's
sales tax computer software program and database containing sellers' permit
information for all in -City business outlets registered with the BOE. In addition,
CONTRACTOR shall process for CITY the monthly registration and allocation
files provided by the BOE in magnetic media. Printouts of registration changes
and dollars allocated by business name and number shall be provided from these
files on a monthly basis.
B. Allocation Audit and Recovery.
1) CONTRACTOR shall conduct an initial and on-going sales tax audit in order to
identify and correct "point-of-sale" distribution errors and thereby generate
previously unrealized sales tax income for CITY. Common errors that will be
monitored and corrected include transposition error resulting in misallocations;
erroneous consolidation of multiple outlets; misreporting of "point-of-sale" to
the wrong location; delays in reporting new outlets; misallocating use tax
payments to the allocation pools or wrong jurisdictions; and erroneous fund
transfers and adjustments.
2) CONTRACTOR shall initiate contacts with the appropriate sales management
and accounting officials in companies that have businesses where a probability
of error exists to verify whether current tax receipts accurately reflect the local
sales activity. Such contacts will be conducted in a professional and courteous
manner so as to enhance City's relations with the business community.
3) CONTRACTOR shall prepare and submit to the BOE all information necessary
to correct any allocation errors that are identified and shall follow-up with the
individual businesses and the BOE to ensure that all back quarter payments due
the CITY are recovered.
4) If during the course of its audit CONTRACTOR finds businesses located within
CITY that are properly reporting sales tax but have the potential for modifying
their operation to provide an ever greater share to the CITY, CONTRACTOR
shall so advise City upon request, shall work with those businesses and CITY to
encourage such changes.
C. Ongoing Consultation.
CONTRACTOR shall work with CITY and Redevelopment Agency staffs on
questions related to tenant mix alternatives for maximum sales tax returns; advise
CITY business license staff on utilization of reports to enhance business license
collection efforts; provide sales tax projections for economic development projects
and budget planning; and provide sample reports, letters and programs to enhance
the sales tax base through improved economic development efforts; and provide
general information and support on sales and use tax related questions.
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D. Confidentiality.
1) Section 7056 of the California Revenue and Taxation Code specifically limits
the disclosure of confidential taxpayer information contained in the records of
the BOE. This section specifies the conditions under which a City may authorize
persons other than CITY officers and employees to examine State Sales and Use
Tax records. The following conditions specified in California Revenue and
Taxation Code section 7056 (b)(1) are hereby made part of this Agreement.
2) CONTRACTOR is authorized by this Agreement to examine sales or
transactions and use tax records of the BOE provided to CITY pursuant to
contract under the Bradley -Burns Uniform Sales and Use Tax Law.
3) CONTRACTOR is required to disclose information contained in, or derived
from, those sales or transactions and use tax records only to an officer or
employee of CITY who is authorized by resolution to examine the information.
4) CONTRACTOR is prohibited from performing consulting services for a retailer
as defined in California revenue and Taxation Code section 6015, during the
term of this Agreement.
5) CONTRACTOR is prohibited from retaining the information contained in, or
derived from those sales or transactions and use tax records, after this
Agreement has expired. Information obtained by examination of BOE records
shall be used only for purposes related to the collection of local sales and use tax
or for other governmental functions of CITY as set forth by resolution adopted
pursuant to California Revenue and Taxation Code section 7056 (b). The
resolution shall designate CONTRACTOR as a person authorized to examine
sales and use tax records and certify that this Agreement meets the requirements
set forth above and in California Revenue and Taxation Code section 7056
(b)(1).
4. CONTRACTOR'S PROFESSIONAL STANDARDS.
CONTRACTOR shall maintain or exceed the level of competency presently maintained by
other similar practitioners in the State of California, for professional and technical soundness,
accuracy and adequacy of all work, advice and materials provided to CITY under the term of this
Agreement.
5. DUTIES OF CITY.
CITY shall adopt a resolution in a form acceptable to the BOE and in compliance with
California Revenue and Taxation Code section 7056, authorizing CONTRACTOR to examine the
confidential sales M records of CITY. CITY further agrees to provide any information or
assistance that may be readily available such as business license records within CITY and to
provide CONTRACTOR with proper identification for contacting businesses. CITY further agrees
to continue CONTRACTOR's authorization to examine the confidential sales tax records of the
CITY by maintaining CONTRACTOR's name on the CITY Resolution or by providing copies of
future allocation reports on computer readable magnetic media until such time as all audit
adjustments have been completed by the BOE and percentage reimbursements due the
CONTRACTOR have been paid.
6. CONSIDERATION.
A. CITY shall pay CONTRACTOR six hundred, fifty dollars ($650.00) per month for
CONTRACTOR's 1) establishment of the sales and transactions tax databases, 2) provision of the
ongoing reports and 3) the provision of the computer software program and databases referenced
herein. This amount shall be referred to as the "monthly fee".
B. In addition to the monthly fee, CITY shall pay CONTRACTOR 15% of all new
sales, transactions and/or use tax revenue received by CITY as a result of audit and recovery work
performed by CONTRACTOR including any reimbursement from the Sales and Use Tax
Compensation Fund as outlined in California Revenue and Taxation Code section 97.68. This
amount shall be referred to as the "audit fee". New sales, transactions and/or use tax revenue shall
not include any amounts determined by CITY or CONTRACTOR to be increment attributable to
causes other than CONTRACTOR's work pursuant to this Agreement. In the event that
CONTRACTOR is responsible for an increase in the tax reported by businesses already properly
making tax payments to CITY, it shall be CONTRACTOR's responsibility to separate and support
the incremental amount attributable to its efforts prior to the computation of the audit fee. Said
audit fees will apply to State Fund Transfers received for back quarter reallocations and monies
received in the first eight consecutive reporting quarters following completion of the audit by
CONTRACTOR and confirmation of corrections by the BOE. CONTRACTOR shall provide
CITY with an itemized quarterly invoice showing all formula calculations and amounts due for
audit fees.
C. CONTRACTOR shall obtain CITY approval prior to beginning the work of
correcting tax reporting methodology or "point-of-sale" for specific businesses where said payment
of the audit fee will be expected. Said approval shall be deemed given when the City Manager or
his designated representative, signs a Sales Tax Audit Authorization form, a copy of which is
attached as Exhibit 'W'. CITY shall pay audit fees upon CONTRACTOR's submittal of evidence
of State Fund Transfers and payments to CITY from businesses identified in the audit and approved
by the CITY.
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D. The above sum shall constitute full reimbursement to CONTRACTOR for all direct
and indirect expenses incurred by CONTRACTOR in performing audits including salaries of
CONTRACTOR's employees and travel expenses in connection with contacting local and out of -
state businesses and BOE representatives.
7. PROPRIETARY INFORMATION.
In performing its duties under this Agreement, CONTRACTOR will produce reports,
technical information and other compilations of data to CITY. These reports, technical information
and compilations of data, are derived by CONTRACTOR using methodologies, formulae,
programs, techniques and other processes designed and developed by CONTRACTOR at a
substantial expense. CONTRACTOR's reports, technical information, compilations of data,
methodologies, formulae, programs, techniques and other processes designed and developed by
CONTRACTOR shall be referred to as Proprietary Information. CONTRACTOR's Proprietary
Information is not generally known by the entities with which CONTRACTOR competes.
CONTRACTOR desires to protect its Proprietary Information. Accordingly, to the extent
permitted by law, CITY agrees that neither it nor any of its employees, agents, independent
contractors or other persons organizations over which it has control, will at any time during the or
after the term of this Agreement, directly or indirectly use any of CONTRACTOR's Proprietary
Information for any purpose not associated with CONTRACTOR's activities. Further, to the extent
permitted by law, CITY agrees that neither it nor any of its employees, agents, independent
contractors or other persons organizations over which it has control, will disseminate or disclose
any of CONTRACTOR's Proprietary Information to any person or organization not connected with
CONTRACTOR, without the express written consent of CONTRACTOR. The CITY also agrees,
to the extent permitted by law, that it will undertake all necessary and appropriate steps to maintain
the proprietary nature of CONTRACTOR's Proprietary Information.
8. TERM OF AGREEMENT.
The term of this Agreement shall be for three (3) years commencing on January 1, 2009,
pursuant to City Council resolution No. 11875 and ending on December 31, 2011.
9. TERMINATION.
Either party may terminate this Agreement without cause upon thirty (30) days written
notice mailed or personally delivered to the other party.
A. Discretionary. Either party may terminate this Agreement without cause upon thirty
(30) days written notice mailed or personally delivered to the other party.
B. Cause. Either party may terminate this Agreement for cause upon fifteen (15) days
written notice mailed or personally delivered to the other party, and the notified party's failure to
cure or correct the cause of the termination, to the reasonable satisfaction of the party giving such
notice, within such fifteen (15) day time period.
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C. Effect of Termination. Upon receipt of notice of termination, neither party shall
incur additional obligations under any provision of this Agreement without the prior written consent
of the other.
D. Return of Documents. Upon termination, any and all CITY documents or materials
provided to CONTRACTOR and any and all of CONTRACTOR's documents and materials
prepared for or relating to the performance of its duties under this Agreement including but not
limited to, data, surveys and reports, shall be delivered to CITY as soon as possible, but not later
than thirty (30) days after termination and upon CITY's payment of remaining consideration
pursuant to section 7E, below.
E. Payment of Compensation Upon termination. Upon the presentation of such notice,
CONTRACTOR may continue to work through the date of termination. Upon termination as
provided herein, CONTRACTOR shall be paid the value of all tax analysis and reporting work
performed to date less any payments previously made by CITY. In ascertaining the value of the
work performed up to the date of termination, consideration shall be given to amounts due for any
unpaid invoices, and to businesses identified by CONTRACTOR which make tax payments after
termination of this Agreement as a result of CONTRACTOR's work. After CITY receives said tax
payments for such businesses, CONTRACTOR shall be paid the audit fee resulting from tax
payments made by the business for back quarter reallocations and the first eight consecutive
reporting quarters following completion of the audit by CONTRACTOR and confirmation of
corrections by the BOE. Compensation for any audit work previously authorized and satisfactorily
performed shall be made at the times provided in the preceding section 6 ("Consideration") of this
Agreement.
10. OWNERSHIP OF DOCUMENTS.
The written documents and materials prepared by the CONTRACTOR in connection with
the performance of its duties under this Agreement, shall be the sole property of CITY. CITY may
use said property for any purpose, including projects not contemplated by this Agreement.
11. INSPECTION AND AUDIT.
Upon reasonable notice, CONTRACTOR shall make available to CITY, or its agent, for
inspection and audit, all documents and materials maintained by CONTRACTOR in connection
with its performance of its duties under this Agreement. CONTRACTOR shall fully cooperate
with CITY or its agent in any such audit or inspection.
12. ASSIGNABILITY.
The parties agree that they shall not assign or transfer any interest in this Agreement nor the
performance of any of their respective obligations hereunder, without the prior written consent of
the other party, and any attempt to so assign this Agreement or any rights, duties or obligations
arising hereunder shall be void and of no effect.
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13. INSURANCE.
A. During the term of this Agreement, CONTRACTOR shall maintain, at no expense
to CITY, the following insurance policies:
1) A comprehensive general liability insurance policy in the minimum amount
of one million ($1,000,000) dollars per occurrence for death, bodily injury, personal injury, or
property damage.
2) An automobile liability (owned, non -owned, and hired vehicles) insurance
policy in the minimum amount of one million ($1,000,000) dollars per occurrence.
B. The insurance coverage required of the CONTRACTOR by section 11. A., shall
also meet the following requirements:
1) The insurance shall be primary with respect to any insurance or coverage
maintained by CITY and shall not call upon CITY's insurance or coverage for any contribution.
2) The insurance policies shall be endorsed for contractual liability and
personal injury.
3) The insurance policies shall be specifically endorsed to include the CITY, its
officers, agents, employees, and volunteers, as additionally named insureds under the policies.
4) CONTRACTOR shall provide to CITY, (a) Certificates of Insurance
evidencing the insurance coverage required herein, and (b) specific endorsements naming CITY, its
officers, agents, employees, and volunteers, as additional named insureds under the policies.
5. The insurance policies shall provide that the insurance carver shall not
cancel, terminate or otherwise modify the terms and conditions of said insurance policies except
upon thirty (30) days written notice to CITY.
6. If the insurance is written on a Claims Made Form, then, following
termination of this Agreement, said insurance coverage shall survive for a period of not less than
five years.
7. The insurance policies shall provide for a retroactive date of placement
coinciding with the effective date of this Agreement.
8. The insurance shall be approved as to form and sufficiency by PROJECT
MANAGER and the City Attorney.
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C. If it employs any person, CONTRACTOR shall maintain worker's compensation
and employer's liability insurance, as required by the State Labor Code and other applicable laws
and regulations, and as necessary to protect both CONTRACTOR and CITY against all liability for
injuries to CONTRACTOR's officers and employees.
D. Any deductibles or self-insured retentions in CONTRACTOR's insurance policies
must be declared to and approved by the City's Risk Manager and the City Attorney. At CITY's
option, the deductibles or self-insured retentions with respect to CITY shall be reduced or
eliminated to CITY's satisfaction, or CONTRACTOR shall procure a bond guaranteeing payment
of losses and related investigations, claims administration, attorney's fees and defense expenses.
14. INDEMNIFICATION.
CONTRACTOR shall indemnify, release, defend and hold harmless CITY, its officers,
agents, employees, and volunteers, against any claim, demand, suit, judgment, loss, liability or
expense of any kind, including attorney's fees and administrative costs, arising out of or resulting in
any way, in whole or in part, from any acts or omissions, intentional or negligent, of
CONTRACTOR or CONTRACTOR'S officers, agents and employees in the performance of their
duties and obligations under this Agreement.
15. NONDISCRIMINATION.
CONTRACTOR shall not discriminate, in any way, against any person on the basis of age,
sex, race, color, religion, ancestry, national origin, sexual orientation or disability in connection
with or related to the performance of its duties and obligations under this Agreement.
16. COMPLIANCE WITH ALL LAWS.
CONTRACTOR shall observe and comply with all applicable federal, state and local laws,
ordinances, codes and regulations, in the performance of its duties and obligations under this
Agreement. CONTRACTOR shall perform all services under this Agreement in accordance with
these laws, ordinances, codes and regulations. CONTRACTOR shall release, defend, indemnify
and hold harmless CITY, its officers, agents and employees from any and all damages, liabilities,
penalties, fines and all other consequences from any noncompliance or violation of any laws,
ordinances, codes or regulations.
17. NO THIRD PARTY BENEFICIARIES.
CITY and CONTRACTOR do not intend, by any provision of this Agreement, to create in
any third party, any benefit or right owed by one party, under the terms and conditions of this
Agreement, to the other party.
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18. NOTICES.
All notices and other communications required or permitted to be given under this
Agreement, including any notice of change of address, shall be in writing and given by personal
delivery, or deposited with the United States Postal Service, postage prepaid, addressed to the
parties intended to be notified. Notice shall be deemed given as of the date of personal delivery, or
if mailed, upon the date of deposit with the United States Postal Service. Notice shall be given as
follows:
TO CITY: Cindy Mosser, Finance Director
Project Manager
City of San Rafael
1400 Fifth Ave. (P.O. Box 151560)
San Rafael, CA 944915-1560
TO CONTRACTOR: Lloyd de Llamas
(Project Director)
Hinderliter, De Llamas and Associates, Inc.
1340 Valley Vista Drive, Suite 200
Diamond Bar, CA 91765
19. INDEPENDENT CONTRACTOR.
For the purposes, and for the duration, of this Agreement, CONTRACTOR, its officers,
agents and employees shall act in the capacity of an Independent Contractor, and not as employees
of the CITY. CONTRACTOR and CITY expressly intend and agree that the status of
CONTRACTOR, its officers, agents and employees be that of an Independent Contractor and not
that of an employee of CITY.
20. ENTIRE AGREEMENT -- AMENDMENTS.
A. The terms and conditions of this Agreement, all exhibits attached, and all
documents expressly incorporated by reference, represent the entire Agreement of the parties with
respect to the subject matter of this Agreement.
B. This written Agreement shall supersede any and all prior agreements, oral or
written, regarding the subject matter between the CONTRACTOR and the CITY.
C. No other agreement, promise or statement, written or oral, relating to the subject
matter of this Agreement, shall be valid or binding, except by way of a written amendment to this
Agreement.
D. The terms and conditions of this Agreement shall not be altered or modified except
by a written amendment to this Agreement signed by the CONTRACTOR and the CITY.
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E. If any conflicts arise between the terms and conditions of this Agreement, and the
terms and conditions of the attached exhibits or the documents expressly incorporated by reference,
the terms and conditions of this Agreement shall control.
21. SET-OFF AGAINST DEBTS.
CONTRACTOR agrees that CITY may deduct from any payment due to CONTRACTOR
under this Agreement, any monies which CONTRACTOR owes CITY under any ordinance,
agreement, contract or resolution for any unpaid taxes, fees, licenses, assessments, unpaid checks or
other amounts.
22. WAIVERS.
The waiver by either party of any breach or violation of any term, covenant or condition of
this Agreement, or of any ordinance, law or regulation, shall not be deemed to be a waiver of any
other term, covenant, condition, ordinance, law or regulation, or of any subsequent breach or
violation of the same or other term, covenant, condition, ordinance, law or regulation. The
subsequent acceptance by either party of any fee, performance, or other consideration which may
become due or owing under this Agreement, shall not be deemed to be a waiver of any preceding
breach or violation by the other party of any term, condition, covenant of this Agreement or any
applicable law, ordinance or regulation.
23. COSTS AND ATTORNEY'S FEES.
The prevailing party in any action brought to enforce the terms and conditions of this
Agreement, or arising out of the performance of this Agreement, may recover its reasonable costs
(including claims administration) and attorney's fees expended in connection with such action.
24. CITY BUSINESS LICENSE / OTHER TAXES.
CONTRACTOR shall obtain and maintain during the duration of this Agreement, a CITY
business license as required by the San Rafael Municipal Code. CONTRACTOR shall pay any and
all state and federal taxes and any other applicable taxes. CONTRACTOR's taxpayer identification
number is 33-0008507, and CONTRACTOR certifies under penalty of perjury that said taxpayer
identification number is correct.
25. APPLICABLE LAW.
The laws of the State of California shall govern the rights, obligations, duties and liabilities
of the parties to this Agreement and shall also govern the interpretation of this Agreement.
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IN WITNESS WHEREOF, the parties have executed this Agreement as of the day, month
and year first above written.
CITY OF SAN RAFAEL
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ATTEST:
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ESTHER C. BEIRNE, City Clerk
APPROVED AS TO FORM:
ROB EPSTEIN, City Attorney
By: -' it ",re
Name:
Title:�y�
SAMPLE
EXHIBIT A
Sales Tax Audit
Work Authorization No.
SAMPLE
The following business or businesses, located in the City of San Rafael, have been identified as
having the potential for generating additional sales tax revenue to the City of San Rafael.
Contractor is hereby authorized to contact the given business(s) and the State Board of
Equalization to verify the accuracy of the current reporting methodology and obtain the
necessary documentation for the Board of Equalization, to modify allocation formulas, and to
return previous misallocated revenue that may be due to City.
Contractor's compensation shall be 15% of the new sales and/or use tax revenue received by the
City as a result of audit and recovery work performed by Contractor, as set forth in the
Agreement between Contractor and City.
CITY OF SAN RAFAEL
M
Date:
HINDERLITER, DE LLAMAS AND ASSOCIATES
Date:
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