MBIA MUNISERVICES-MMC/MUNICIPAL RESOURCES

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interpretation of ordinances, standard utility franchises, laws, and IRS letter rulings, which will be coordinated with the City Attorney. 2. Telecom Special Access Customers: At the option of CITY, MMC will assist CITY in identifying sophisticated telecommunication users that may be employing new telecommunication technologies that involve taxable telecommunication services to assure tax compliance. 3. Geocode Information and Review: MMC will develop and maintain a proprietary address range database to assure accurate address range information regarding the CITY's boundaries. Such databases will reflect the latest available LAFCO information regarding CITY boundary changes due to annexations or other municipal reorganizations. Upon request, this service will be made available to any utility service provider that serves customers within the CITY. 4. UUT Exemption Review: MMC will review for accuracy the gas, electric, and water exemption lists and telecommunication exemption certificates for non-residential customers, as provided by the CITY, and identify to CITY staff possible errors. MMC will use the legal expertise of LAW FIRM on matters requiring legal analysis or an interpretation of ordinances, laws, and IRS letter rulings, which will be coordinated with the City Attorney. S. UUT Business Detection: MMC will perform periodic compliance reviews of major utility providers and utilize other detection tools to verify whether such companies are doing business within the CITY, and then identify such possible non -complying companies to CITY staff for enforcement actions. MMC will assist CITY in developing compliance correspondence and enforcement procedures. 6. UUT Payment Calculations and Deviations: If the CITY provides MMC with regular and accurate UUT payment history (i.e., copies of all UUT remittances), MMC will identify to CITY staff possible gaps in payments, calculation mistakes, and other payment errors. MMC will assist CITY in developing compliance correspondence and enforcement procedures. On request, MMC will provide the CITY, on a semi-annual basis, with a spreadsheet reflecting the CITY's UUT payments (based on remittance data provided by the CITY to MMC). B. Revenue Protection Services MMC will work cooperatively with LAW FIRM in providing the following revenue protection services designed to protect the CITY's existing and future UUT and utility franchise revenues: 1. Statutory Compliance and Consulting Services a. Publication of Ordinance Requirements. Maintain an accurate copy of CITY's UUT ordinance and its administrative rules and interpretations on the MMC Website, and otherwise assist the CITY in complying with Public Utilities Code § 495.6. b. Tax Compliance Forms. Prepare model forms for exemption applications, UUT remittances, information requests, and other tax compliance documents. Access to Information. Assist the CITY staff in obtaining SB 278 lists, tax compliance information, exemption lists of utility service providers, and in determining the exempt status of utility customers pursuant to the exemption provisions of the CITY's UUT ordinance or federal .excise tax law relating to telecommunications. 2. Ordinance Update and Legislative/Regulatory Review Services a. Ordinance/Franchise and Technology Update. Periodically review and update the CITY's Utility Users Tax ordinance and standard utility franchise agreements, by offering recommendations to address issues that may arise because of deregulation, litigation, changes in laws or regulations, the unbundling of traditional utility services, or the introduction of new technologies to provide utility services. b. State and Federal Legislation. Monitor proposed state and federal legislation to identify issues affecting the CITY's UUT or utility franchise revenues, and make