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Agreement Between <br />The City of Paris and MuniServices, LLC for <br />local Hotel Occupancy Tax Consulting Services <br />This Agreement is made as of , 2010 between MuniServices, LLC, a Delaware <br />limited liability company, its subsidiaries and affiliates, with an office at 7335 N. Palm Bluffs Avenue, <br />Fresno, CA 93711, ("MuniServices") and the City of Paris, a municipal corporation of the State of Texas <br />("City"). <br />ARTICLE I. SCOPE OF WORK <br />A. Local Hotel Occupancy (HOT) <br />Objectives and Methods <br />MuniServices Local Hotel Occupancy Tax and Hospitality Consulting Program is intended to assist the <br />City in realizing all of the lodging tax revenue to which it is entitled through conducting annual analyses <br />of returns and, when warranted, on-site examinations of records; providing annual reports reflecting <br />and projecting revenue trends; identifying any providers who should be subjected to field auditing or <br />other scrutiny; offering ordinance and administrative enhancements as needed; and educating lodging <br />providers to ensure appropriate collection and remittance of the lodging tax. <br />Field Audit Services <br />• Perform on-site examinations of the records of those providers identified through analysis <br />to warrant further investigation, but only as authorized by Municipality and not to involve <br />more than one-third (1/3) of the Municipalities properties in any one year contract period; <br />• Provide City staff with a detailed list of all records required to be made available by lodging <br />providers for the further reviews, together with a draft engagement announcement letter to <br />be sent to each lodging provider requiring examination; <br />• In coordination with City staff, schedule and conduct reviews at the property locations of <br />those providers identified and authorized for examination; <br />• Verify accuracy of fi►ed lodging tax returns with daily and monthly activity summaries; <br />• Review a random sample of the daily and monthly summaries to determine if the daily <br />summaries reconcile to the monthly summaries; <br />• Review bank statements to verify that deposits reconcile with the reported revenue on the <br />lodging tax returns'; <br />• Review exempted revenue for proper qualifying documentation; <br />• Review a random sample of exempted guest revenue and trace registration and/or other <br />source documents to verify compliance with the City ordinance; <br />Paris, TX HOT Audit 080510 E X H I B I TA. <br />