Item 23 - Adopt a Resolution and Approve Agreement for Tax Revenue Auditing, Analysis, Forecasting, and Reporting Service

Home Browse Search

(9)CITY OF SANTA ANA breakdown, summary information by Tax Rate Area, information for parcel changes and transfer of ownership, comparative information by fiscal year, comparative information with other cities, and Proposition 8 recapture. 7. Schedule meetings with City staff to present estimates and the annual detailed report. 8. Represent the City for purpose of examining records to identify errors and omissions to support maximizing City revenue. 9. Use City Planning and Building data to identify non-residential parcels with new construction. 10. Provide reports for the City's preparation of appropriation limit calculations for the state. 11. Prepare requests for corrective action and provide other assistance to recover and prevent tax delinquencies, as applicable. 12. Respond to City staff requests for data to be used for developer agreements. 13. Provide designated City staff with user-friendly access to a detailed online database, including inquiry by parcel (situs address and APN), geographical location, search and data -download capabilities, parcel owner contact information, and reports. C. Option C: Non -Regulatory Business License Tax (BLT) — Non -Cannabis Business 1. Identify and advise City of legislation potentially impacting City revenue, including pending legislation. 2. Prepare biannual revenue estimates and include assumptions. Represent the City for the purpose of obtaining information from businesses to assist with preparation of revenue estimates. Schedule biannual meetings with staff to review the estimates and assumptions. 3. Provide business audit services in accordance with the City's municipal code (Chapter 21), based on an plan and schedule mutually agreed upon by the City and Consultant. Identify the range of cost per audit based on a minimum of 1 audit per year. Represent the City for the purpose of examining records related to the applicable tax revenue. Schedule meetings with staff as needed. 4. Prepare documents to facilitate recovery of revenue and applicable penalties and interest, including requests for corrective action. This includes the identification, auditing, and discovering procedures to detect and recover unreported and/or underreported business license taxes (i.e., cross-referencing information with Sales Tax data to ensure licensing compliance). 5. Provide comparative information with other cities having a non -regulatory BLT. 6. When appropriate, provide recommended changes in business license policies/procedures to improve business license tax collection. D. Option D: Business License Tax (BLT) — Cannabis Business 1. Identify and advise City of legislation potentially impacting City revenue, including pending legislation. 2. Prepare biannual revenue estimates and include assumptions. Represent the City for the purpose of obtaining information from cannabis businesses to assist with preparation of revenue estimates. Schedule biannual meetings with staff to review the estimates and assumptions. 3. Provide Cannabis BLT audit services in accordance with the City's municipal code (Chapter 21, Articles XII and XIII), based on a mutually agreed upon plan and schedule. Identify the range of cost per audit based on a minimum of three (3) audits per year. Represent the City for the purpose of examining records related to the applicable tax revenue. Schedule meetings with staff as needed. a. The desired services to be performed for legally operated cannabis facilities in the City include, but are not limited to: i. On -site cannabis business license tax audits to ensure operations of the cannabis business are in tax compliance with the City's municipal code (Chapter 21, Articles XII and XIII and Sec. 40-106. - Audits—Cooperatives/collectives.). City of Santa Ana RFP No. 24-010 Page 19 of 38