HomeMy WebLinkAboutMuniServices, LLC Amendment to Contract Between COF 11.1.2022 UVI,UJIIJ.I I CI IVCIVpC IU.L I !!-L'J.7:lVU'UJyV/1
AMENDMENT TO CONTRACT BETWEEN
CITY OF FRESNO, CA AND MUNISERVICES, LLC
THIS CONTRACT AMENDMENT No. 2 (the Amendment) is entered into between
City of Fresno, a municipal corporation (City) and MuniServices, LLC., a California
corporation (MuniServices), (collectively the Parties).
The City and MuniServices agree as follows:
WHEREAS, the City and MuniServices, entered into a Consulting Services
Agreement, with an effective date of April 28, 1993 (Agreement) to perform, among other
things, Sales and Use Tax Audit Services;
WHEREAS, the City adopted the Fresno Clean and Safe Neighborhood Parks Tax
- Measure P (375% transaction and use tax) to support the City's Clean and Safe
Neighborhood Parks Account, which became effective on or about July 1, 2021 (District
Tax);
WHEREAS, the State Board of Equalization or its successor agency the California
Department of Tax and Fee Administration (collectively, or in the alternative, the Agency)
has taken the position that general references to "sales and use tax" are insufficient to
allow access to information relating the collection of the District Tax by the Agency;
WHEREAS, the City and MuniServices, without conceding the correctness of the
Agency's interpretation, deem it prudent to comply with the interpretation by amending
the Agreement to specifically refer to the District Tax;
WHEREAS, section 7056 of the California Revenue and Taxation Code imposes
conditions on the access to information related to the collection of sales, transaction, and
use tax by the Agency;
NOW THEREFORE, in order to satisfy the requirements of section 7056, the
parties hereby amend the Agreement as follows:
1. The following language is incorporated into the Professional Services
Agreement as if set forth therein.
Transaction and Use Tax
"MuniServices qualifies under Section 7056 of the Revenue and Taxation
Code to review (Bradley-Burns) confidential taxpayer information and
documentation before the State Board of Equalization (BOE) or its
successor agency, the California Department of Tax and Fee Administration
(collectively, or in the alternative, the Agency). MuniServices is hereby
authorized by this Agreement to examine transaction tax, sales tax and use
tax records of the Agency, including but not limited to the transaction and
use tax that becomes effective on or about July 1, 2021 known as the
Fresno Clean and Safe Neighborhood Parks Tax - Measure P (.375%
transaction and use tax) pertaining to the ascertainment of those sales or
transactions and use taxes to be collected for the City.
MuniServices is required to disclose information contained in, or derived
from, those transaction, sales and use tax records only to an officer or
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employee of the City who is authorized by resolution to examine the
information.
MuniServices is prohibited from performing consulting services for a retailer
during the term of this Agreement.
MuniServices is prohibited from retaining the information contained in, or
derived from, those transaction, sales and use tax records, after this
Agreement has expired."
2. The City and MuniServices agree that although the scope of work generically
refers to "sales and use tax" those references are meant to include "sales, transaction,
and use tax" as part of the scope of work, including but not limited to any transaction and
use taxes adopted after the effective date of the Agreement.
3. The Parties agree that Agreement is applicable to all Sales, Transaction and
Use Tax Ordinances currently enacted in the City and which may become enacted while
the Agreement is in effect.
4. The Parties agree that the City will adopt an updated resolution in
substantially the same form as the template provided as Exhibit A to this Amendment.
5. Except as herein modified, all other provisions of the Agreement, including
any exhibits and subsequent amendments thereto, shall remain in full force and effect.
6. 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.
[SIGNATURES FOLLOW ON THE NEXT PAGE.]
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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: 111112022
CITY OF FRESNO, MUNISERVICE�S LLC.,
A California municipal corporation A California oY0 rati
_DocuSigned by:
" ,�� 11/1/2022 h
By: By:
42 ffff-fk?36rgeanne A. white
[Title] city Manager Name:
Title:
APPROVED AS TO FORM: (If corporation or LLC., Board Chair,
CITY ATTORNEY'S OFFICE Pres. or Vice Pres.
City AttorneyiJ '
DocuSigned by: By• -
B , " 111112022 r�
t nd6m Collet Date Name: COJ
Supervising Deputy City Attorney CA
Title:
ATTEST: (If corporation or LLC., CFO,Treasurer,
TODD STERMER, CMC Secretary or Assistant Secretary)
City Clerk REVIEWED BY:
DocuSigned by:
By.
11/1/2022
6CA138882a9S3E3.. Date
Deputy
Addresses:
CITY: MUNISERVICES, LLC:
City of Fresno Carl Kumpf
Attention: Michael Lima Attention: Carl Kumpf
Controller Cheif Financial Officer
2600 Fresno Street 5860 Trinity Parkway
Fresno, CA 93721-3622 Centerville, VA 20120
Phone: (559) 621-7006 Phone: (800) 927-5125
E-mail: Michael.Lima@Fresno.gov E-mail: Carl.Kumpf@AvenuInsights.com