Item 58 - Sales Tax & Use Tax and Transaction & Use Tax Revenue Record Examination, Auditing, Recovery and Consulting Services

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EXHIBIT C SCOPE OF WORK SALES & USE TAX AND TRANSACTIONS & USE TAX -ANALYSIS & REPORTING SERVICE (STARS) 1. Stars Reports. Within thirty (30) days of receipt of monthly and/or quarterly sales tax/transactions tax data from the applicable governmental authorities, Consultant shall provide City with electronic access to updated STARS Reports. 1.1 General Reporting Contents. The STARS Reports are dependent on availability of data received from applicable governmental authorities. The online STARS Reports allow City's staff to interact with sales tax/transaction tax data from the permit level to citywide level; on a cash or economic basis; by quarter or year; and by classification grouping include economic category and segment. The STARS Reports provide City with access to sales & use tax and transactions & use data online and via mobile devices. In addition, reports can be exported to Microsoft Excel or Adobe PDF formats. The reports available may include: • A Cash Dashboard. • An Economic Dashboard. • An Economic Change Report. • A business look -up report. • A Taxpayer Ranking Report. • Geo-Areas. 1.2 Sales Tax/Transactions Tax Forecast. Consultant also provides a Sales Tax Forecast that identifies historical sales tax and projected sales tax for pessimistic, most likely and optimistic scenarios including Transactions and Use Taxes (as applicable). 1.3 GRIA Application. Consultant will include the Geographic Revenue Information Application (GRIA), as part of the STARS and forecasting service and at the same cost. The GRIA will provide and separately present combined geographically based (GEO/GIS) revenue information to include: • Sales and Use Tax • Transaction and Use Tax (as applicable) • Secured and Unsecured Property Tax • Hotel Visitors' Tax • Documentary Stamp Tax (Property Transfer Tax) • Business License Tax (including Business Improvement District Assessments/Charges) • Medical Marijuana Tax • Adult -Use Cannabis Retail Operating Agreement Fees; and • Commercial Cannabis Operating Agreement Fees (to include, but not limited to: Cultivation, Manufacture, Distribution, and Testing) GRIA data became fully available to the City on January 1, 2020 and is subject to MuniServices receiving certain City data matching: a. City Hotel Visitors' Tax data to City Business License Tax accounts; and b. City Business License Tax account data to California Department of Tax and Fee Administration Sales and Use Tax Permits. c. City Adult -Use Cannabis Retail Business Operating Agreement account data. d. City Commercial Cannabis Operating Agreement account data (to include, but not limited to: Cultivation, Manufacture, Distribution, and Testing). To be included in the GRIA, City data must be received in a mutually agreeable format at least thirty (30) calendar days prior. MuniServices and City shall update (GEO/GIS) revenue information data on a quarterly basis (or more often as may be mutually agreeable).