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HomeMy WebLinkAboutMuniServices, LLC 2013-06-27MuniServices, LLC Consultant Services Agreement 1. Us. We are MuniServices, LLC, a Delaware limited liability company, and a wholly owned subsidiary of Portfolio Recovery Associates, Inc.; with an office at 7625 N. Palm Avenue, Suite 108, Fresno, California 93711. In this Agreement we are referred to as "MuniServices" or "we", "our", "us. We use our sister company, RDS, to assist us with work. Sometimes we will refer to you and us as the "Parties." If you need to contact us a short list of helpful contacts is attached as Attachment 3. If you are sending us a notice required by this Agreement, send it to: MuniServices, LLC Attn: Lega'. D aro rrtrnent 762 5 M. A vanue, Suite 100 Fresno, CA 93711 Facsimile. 559.3;1..2.2852 Email; LEgT ,L,rr,,,,-uniservices.c When providing ;notice to us, you must also provide a copy of the notice to: PRA General Counsel, 120 Corporate Blvd., Suite 100, Norfolk, VA 23502. All notices, including notices of address changes, provided under this Agreement are deemed received on the third day after mailing if sent by regular mail, or the next day if sent overnight delivery. We do not accept notices by email or facsimile. Notice of rate changes -or distribution changes must be sent by certified mail. 2. You. You are the City of Ukiah. You are a municipal corporation of the State of California. In this Agreement we will refer to you as "you", "your", "yours". if we are sending you a notice required by this Agreement, we will send it to: Ukiah, CA BLM 062713 ( L -At 1314 2-0 1 City of Ukiah Attn: Ian Roth, Asst. Finance Director 300 Seminary Avenue Ukiah, CA 95482 Facsimile: 707.463.6204 Email: froth cityoftakiah.cQ 3. Our Services and your payment. We will provide you with the services listed in Attachment 1(the "Services"). You will pay us the fees listed in that same Attachment. If we are providing more than one Service, each service will have a separate attachment and will be labeled Attachment 1-1,1-2, etc. 4. What our Services do not include, We do not provide to you or any third -parties any legal advice or services. We also do not provide tax advice to you or third parties. Also we cannot and therefore do not establish: the tax rates due from taxpayers; and the penalties and fees that are assessed against taxpayers (though we will calculate these ahnounts for you as part of the Services once you have established the rates). We also do not determine either the amount of refunds or the proper government account(s) that taxpayer receipts shall be deposited into, 5. Terra of this Agreement. The initial term of this Agreement begins on . 2013 (the "Effective Date") and continues for a period of three years from the Effective Date unless otherwise terminated as indicated in the General Provisions in Attachment 2, Article 1 Thereafter this Agreement will automatically renew for successive three year terms (each a "Renewal Term"). You shall have the right to terminate this Agreement in any fiscal year (July 1 -June 30), if your City Council does not appropriate funds in the budget approved for that fiscal year to pay the fees for our services under this Agreement. If you terminate this Agreement for this reason, a responsible City official must certify that the City Council determined during the budge approval process not to appropriate funds to pay for our services and that the City will not contract with another company in that fiscal year to provide the same or similar service. 6. General Provisions. The parties are also bound by the General Provisions as set forth in Attachment 2 of this Agreement, which are by this reference incorporated into this Agreement. If something in this Agreement contradicts the General Provisions, set forth in Attachment 2 or any other provision contained in the Attachments then what is said in this Agreement governs rather than the General Provisions, The Parties are signing this Agreement on the Effective Date indicated in Section 5 above. MuniServices, LLC By:_ o. ensen, SVP Client Services Ukiah, CA BLM 062713 City of Ukiah a Municipal Corporation Title: ATTACHMENT 1 Business License Tax Management Services Article 1 -Objectives and Methods MuniServices Business License Management ("BLM") Service is comprised of three components; Discovery Service, Audit Service, and Tax Administration. This service is designed to be a turn -key administration and management of the City's business license code, This service includes renewals, setup of new accounts, identification, review, tracking and posting. Article 2 - Scope of Work MuniServices Business License Tax Management Services include the following three components: A. Discovery Services. The Discovery service is designed to provide a fully service solution to the City's business license tax enforcement procedures. It does not replace current functions, but provides a focused full -time solution to the identification of entities subject to the City's local business tax which are not properly registered, or otherwise not repo rtingbusiness taxes to City. In performing the Discovery Services, MuniServices shall: 1. Establish a comprehensive inventory of the entities subject to taxation by the City and the database elements needed to facilitate a comprehensive comparative analysis with the City's records of those entities that are properly registered; 2, Compare MuniServices' database of business records with City records to identify potential non -reporting and non -registered entities subject to taxation; 3. For each unregistered ornon-reporting entity identified and confirmed, assistthe entity, as necessary, to complete the City's applicable registration form(s) and deterinine the amount of tax due for current and prior periods (plus applicable interest and penalties, where appropriate); 4. Ensure that all submitted registration fortis are completed correctly and in their entirety; S. Forward all completed registration forms and associated payments to the City in batches at the frequency directed by the City; 6. Collect elle amount of identified deficiencies, togethervAth supportingdocumentation; 7. Establish .a call center open during normal business hours to assist entities regarding questions concerning application of the City's taxes and entity's reporting and remittance requirements; 8. Educate entity regarding the City's reporting requirements to prevent recurring deficiencies in future years; 9. Contact personnel in sales, operations and/or tax accounting at each target business to determine whether a business license fee is due, when necessary and appropriate. This is accomplished with the highest regard to discretion and professional conduct. MuniServices' business license audits are predicated on anon -controversial, constructive public relations approach that emphasizes the importance of each business to the City and the mutual benefits of correcting non -reporting errors; 10. Provide reports addressing each taxpayer not reporting, including the business name, address, and telephone number to the City; and 11. Monitor and analyze the business license registration files of the City each quarter in order to determine non -reporting businesses. Ukiah, CABLM 062713 B, Deficiency Audit Services, The Audit service is designed to identify entities subject to the City's business tax that are not properly reporting the full amount of tax to which they are subject to under the City's ordinances. Audit services identify entities that are potentially underreporting their business taxes, or not reporting all applicable taxes, and MuniServices reviews the entity's records to ensure compliance with City's taxes. In performing the Auditseavices, MuniServices shall: 1. Establish a comprehensive inventory of the registered entities subject to taxation by City and the database elements needed to facilitate an analysis of each entity's current and prior year's tax remittance records; 2. Compare MuniServices records with City records to identify potential under -reporting entities subjectto taxation; 3. Meet with designated City staff to review and discuss potential audit candidates and mutually agree which entities will be subject to review; 4, For potential under -reporting entities identified, obtain authorization from City to conduct review of the entities' records and determine the amount of tax due for current and prior periods (plus applicable interest and penalties, where appropriate); S. Submit audit summaries (also referred to as "Deficiency Notice") to City to permit City to determine the amount of a deficiency owed, if any; h. Invoice entity (including supporting documentation) on behalf of City for the amount of identified deficiencies, with payment to be remitted to City or to MuniServices; and 7. Educate entity regarding Cit s reporting requirements to prevent recurring deficiencies in future years; C. Tax Administration. In addition to the above comprehensive Discovery Services and Deficiency Audit Services, MuniServices will also provide the City with a complete turn -key Tax Administration program related to the City's business tax processing, renewals, collections, and on-going monitoring and administration of the business tax. The service will be performed utilizing MuniServices' in'�ernal programs and processes. The following are processes and procedures that i,IuniServices performs for the City on a wrn ;fey Tax Administration program: i. Slices Performed: MuniServices will perform remittance processing for the collection of Business Licenses, 2. Ta�paver NotificationaT+?; ?;r;, itattce; MuniServices will send individualized tax forms to all hrm=.vn taxpayers, Taxpayers will remit payment; to the City addressed to a P.O. Box that will be setup by NluniServices. Upon reasonable notice to City, MuniServices may change the P.O. Box for the City payments. 3. Deposit Process: Deposits are made to the extent that funds have been received, via Automated Clearing House of the amounts and to the designated recipients as instructed by the City, as shown in more detail on Exhibit A. The amounts deposited will be the amounts received less MuniServices fees for the tax administration service. f, Pos 'ng Process: Taxpayer accounts are posted with payment information captured in the MuniServices' revenue system. Additional information such as net sales, deductions, credit sales, measure of tax, name change and address change are captured and added to payment data and taxpayer master file (as determined necessary by MuniServices). Late payments (postmarked by U.S. Postal Service after due date) are invoiced at penalty amounts required by City's ordinances. Under -payments are invoiced for remaining tax due plus any required penalties. 5, Changes to Exhibit A: City shall notify MuniServices in writing immediately of all changes in amounts to be deposited into the accounts of designated recipients. An amended Exhibit A shall be prepared and executed by the Parties as soon as reasonably possible. In addition, MuniServices shall provide documentation confirming each change under the preceding sentence with the first monthly report reflecting the applicable change. If the changes reflected in the monthly report do not properly reflect the intended changes of the City, then the City shall immediately notify MuniServices and, thereafter, MuniServices shall take the steps necessary to Ensure that designated recipients receive the amounts intended by City. Ukiah, CABLM 062713 G. [Votitjcarinn. Rennrtinrn : MuniServices will provide City with monthly reports including, but not limited to, payment listings showing all monies received, a detail and summary reconciliation report that corresponds to City's account numbers and all fees paid to MuniServices, 7. Twmaver service; MuniServices will provide a taxpayer assistance number for taxpayer questions. Article 3 - DeIiverables MunlServices shall provide the City with audit progress reports to include the following: 1, Status of work in progress, including copies of reports provided to taxpayers/ intermediaries addressing each reporting error/omission individually, including where applicable the business name, address, telephone number, account identification number, individuals contacted, date(s) of contact, nature of business, reason(s) for error/omission and recommended corrective procedure; 2. Actual revenue produced for the City by MuniServices' service on a quarterly and cumulative basis; 3. Projected revenue forthcoming to the City as a result of MuniServices' audit service, specified according to source, timing, and one-time versus ongoing; and 4. Alphabetical listing of all errors/omissions detected for the City by MuniServices, including the account number, correction status, payment amount received by the City, period to which payment is related and payment type (e.g„ reallocation, deficiency assessment) for each one. Commencement off;ervices MuniServices shall commence project planning within 10 days of full execution of this Agreement. After the Workplan: is developed MuniServices will begin providing the Discovery, Audit and Tax AdminisLration services described above. MuniServices' obligation to provide services is contingent on the City providing the necessary information and cooperation. Article 4 - Compensation A. Discovery Services MuniServices' compensation for providing Discovery Services shall be a contingency fee of }0% of the additional revenue received by the City from the services. The 40% shall apply to the current tax year, all eligible prior period revenues, and any applicable penalties, interest, and late charges. The contingency fee only applies to revenge actually received by the City. The term "current tax year" shall mean the most recent talyearfor which local taxes are due and payable to the City, and in whi ch MuniServices has identified deficiencies, B. Deficiency Audit Services MuniServices' compensation for the Audit Service shall be a contingency fee of 40/0. The 40% contingency fee will apply to revenue received by the City as a result of deficiencies -identified in the review and shall include any eligible prior perio d revenues togetherwith all applicable penalties, interestand late charges. The City agrees to use reasonable and diligent efforts to collect deficiencies identified by MuniServices except when the costof recovery exceeds the deficiency in the sole discretion of the City. Taxpayers' Payorent�_S aid invgigeVroress Related to Discovery and Deficiency Audit Services The following section describes how MuniServices handles the taxpayers' payments, and invoices the City for its fees related to the Discovery and Deficiency Audit Services: 1. Taxpayers' payments received by MuniServices will be deposited into a general escrow account maintained by MuniServices. The taxpayers' payments deposited into the escrow account will be remitted to the City on a monthly basis net of MuniServices fees. Ukiah, CABLM 062713 2, MuniServices will send to the City a remittance package no less frequently than once per month that may contain MuniServices' generated report identifying each taxpayer payment received and the amount of MuniServices fees attributed to the taxpayer payment, a check made payable to the City for the amount of fees collected less MuniServices' fees, and an invoice showing our contingency fee, 3. Should there be any disputed payments MuniServices will work with City to mutually resolve these issues. If the resolution results in City's favor, MuniServices will refund the applicable portion of the fee to City within 10 days of resolutio n. C. Tax AdminlAration Service The fee for the Tax Administration is determined by how many licenses the City has and what the City ordinance is for administrative fees. MuniServices' compensation for providing the Tax Administration Services shall be: A one-time set up fee of $2,500 plus $15,00 per license payment processed. ** The per -license fee is adjusted at the beginning of each calendaryear by the percentage change in the Consumer Price Index - West Urban (CPI-WU) as reported by the Bureau of Labor Statistics. The initial CPI-WU used for the first CPI adjustment will be the CPI-WU for the month in which the agreement is fully signed, The adjustments thereafter will be based on the CPI -WU from December of the prior calendar year. Each annual adjustment will not be less than two percent (2%) or greater than ten percent (10%). included in the above compensation for Tax Administration Services are: 1, Printing and Mailing costs (for notifications, license issuance, etc.) 2.. Ongoing database managem ent and back-up (taxpayer information) 3. Forms processing and funds disbursement (secure lockbox op erasion) 4, Development and support ofan on-line business license filing and payment application. 'r` IJiscount - If the Qty agrees to an initial contract period of a minimzmi of three years then MuniServices shall Waive the 500setupfee, - Cnsrfo_� Seit ink the or]mnal lic nt E/;pultcatign to the City MuniServices archives all original licenses/applications. If the City wants a copy of the original license/application, MuniServices will charge the City a fee equal to $1,75 per business license/application for the mailing or faxing, Additional Consulting The City may request that MuniServices provide additional consulting services at anytime during the term of the Agreement If MuniServices and City agree on the scope of the additional consulting services requested, then MuniServices shall provide the additional consulting on a Time and Materials basis. Depending on the personnel assigned to perform the work, MuniServices' standard hourly rates range from $75 per hour to $300 per hour. The following are sample hourly rates based on the job classification; + Principal: $300 per hour ® Client Services: $250 perhour Information Technology (IT) support: $200 per hour Operational Support: a Director: $175 per hour • Manager: $150 per hour • Senior Analyst; $125 per hour o Analyst: $100 per hour o Administrative: $75 perhour These additional consulting services will be invoiced at least monthly based on actual time and expenses incurred. All reimbursable expenses shall receive prior approval from the City and shall be reimbursed at costto MuniServices, Ukiah, CABLM 062713 6 Article 5— City Obligations The City agrees to: 1. Provide an electronic copy of the City's License Registration File and License Payment History file to itiiuniServices, together with any other information necessary for MuniServices to compute MuniServices' billing for services, in electronic format, to MuniServices on no less than a quarterly basis during the term of the Agreement and thereafter for so long as MuniServices' right to invoice for services rendered continues. (If MuniServices perforans the Tax Administration service forthe City, going forward, MuniServices will have the access to the Registration and Payment files); 1. Use reasonable and diligent efforts to collect, or to assist MuniServices in the collection of, deficiencies identified by MuniServices pursuant to this Agreement For accounts that remain uncollected after MuniServices has exhausted its efforts to collect through the standard process, MuniServices and the City may mutually agree to special procedures that will make further attempts to collect amounts still outstanding. Typically, these processes will be implemented by MuniServices; and 3. Notify MuniServices within 10 days following receipt by the City of payments, if there is any, resulting from deficiencies identifled by MuniServices. Because MuniServices' Discovery and Audit Services may result in collection of deficiencies after termination of the Agreement, the City's obligation to collect fees and notify MuniServices, and MuniServices' right to continue to receive contingency fees, shall survive termination of the Agreement fo r any reason. The City shall have the right, at the City's option, to elect not to proceed with recovery of any identified deficiencies. Deficiencies which are uncollectible due to insolvency or dissolution of the entity liable, or for deficiencies which are otherwise incapable of collection (e.g. statute of limitations expiration or other legal defense and relocation out of the County's jurisdiction) shall not he considered an "election" by the City for the purposes of this Agreement For deficiencies otherwise collectable but for which the City el ects not to collect, the City shall notify MuniServices of its election not to pursue ("waive") collection of said deficiencies. MuniServices shall be entitled to one-half (1h) of the fee MuniServices would have been entitled to for the waived pon'ion of the deficiency except when cost of recovery exceeds the deficiency in the sole discretion of the City. Ukiah, CA BLM 062713 EXHIBIT A DISTRIBUTION CONFIRMATION June 27, 2013 City of Ukiah Attn: Ian Roth, Asst Finance Director 300 Seminary Avenue Ukiah, CA 95482 Dear Mr. Roth: Funds will be distributed in the following accounts pursuant to this agreement: Agency Routing # Account # Distribution % Tax Type/Rate Code 100% Business License If at any time there are any discrepancies between the schedule s et out above and your, Municipality's records, pleas e notify us in wrid ng immediately. IT IS YOUR RESPONSIBILITY TO PROTIDE NOTICE TO US OF ANY CfLANGES IN THE DISTRIBUTION OF FUNDS, NOTICE MUST BE IN WRITINGAND SENT, VIA L`F,f TIFIED MAIL, TO: MuniServices, LLC 2317 Third Avenue North, Suite 200 Birmingham, AL 35203 Attn.: Kennon Walthall, COO&SVP, Operadons Thank you for your assistance. If you have any questions, orif I maybe of assistance, please let me know. Sincerely Yours, Connie Taylor, Client Relations Manager MuniServices (Phone):205-423-4144 (Fax) : 205-423-4097 (E-mail): ctaylor@revds.com I have reviewed the above distribution and verify that itis correct. Name: Title: Ukiah, CA BLM 062713 a ATTAt:U IENT 2 GENERAL PROVISIONS Article 1 Within 5 business days after signing You will designate, in writing, one individual to whom we may this agreement, address communications concerning thisAgreement. This person or such person's designee will be the principal point of contact for us in obtaining decisions, information, approvals, and acceptances. 10 business days after you receive You have until this date to dispute in the invoice, or a portion of it, in ourinvoice. writing. Your written dispute must be post -marked by this date and must be sent to the addresses in paragraph 1 of the Agreement. (Paragraph 1 is located on the front page of the agreement and is titled "Us".) 10 business days after we receive We will either correct the error or explain to you why we think the your written notice that you invoice is correct. Duringthis time, we will not try to collect the dispute an invoice or part of an amount being disputed, invoice. 30 days after receiving our invoice. You must pay our invoice(s) by this date. If you do not pay by that time, we have the right to charge you interest at the rate of one and one-half percent (1.5%) per month, or the maximum arnount permitted by law, on any amounts you do not pay within thirty days. If we refer your account to an attorney for collection of past due amounts, we may charge you for our reasonable attorney fees, including costs for attorneys who are employed by us, and court costs incurred by us to the extent permitted by lav,. Any settlement of your account balance for less than what is owed requires our written consent, 40 days after rectiMnm invoice If you have not paid, and have not disputed an invoice as provided - - above, then we may terminate this Agreement with no further notice and we have no further obligation to you. _ When yo u provide us , 71,11 By providing information, the providing party represents that, information for use In tl;2 > er ,ices. . is has the right to provide the information without violating the rights of third -parties; a. its release of the information does not violate any applicable laws and regulations; and to the best of its knowledge the information is accurate and not defamatory, The providing party will notify the recipient party if there is a material change in -the information provided, — If we send you a report or other You will review all reports we provide to you in a timely fashion and deliverable. you will notify us immediately if you find a discrepancy in any of the information we have provided to you. Upon payment therefore, we will grant you all right, title, and interest in and to the reports, charts, graphs, and other deliverables we are required to produce under this Agreement. Ukiah, CABLM 062713 While the Agreement is effective. We will keep in full force and effect insurance coverage during the term of this Agreement including without limitation statutory workers' compensation insurance; employer's liability and commercial general liability insurance; comprehensive automobile liability insurance, professional liability and fidelity insurance. You may at any time request copies of our certificates. 90 -days after prior written notice. This Agreement terminates for convenience but only if the terminating party sends the notice to the person designated to receive notices under this Agreement (see paragraph 1 or 2, as applicable, of this Agreement). After gbAng written notice of a The non -breaching party may immediately terminate this Agreement breach other than a failure to pay. if; the written notice of the breach was sent to the person designated to receive notices for the breaching party under this Agreement (see paragraph 1 or 2, as applicable, of this Agreement); and the breach is not your failure to pay (that situation is addressed separately below.); and the breach has not been cured in a reasonable time after the breaching party received notice. Ordinarily, 30 days will be a reasonable time to cure the breach but if the party receiving notice of the breach can demonstrate that the breach will take more than 30 days to cure, the non -breaching party and breaching party will agree or, an extended period to cure the _ breach, After flee occurTence of a "financial A party mayterminate this Agreement immediately if the other party defauR" experiences a "financial default." A "financial default" means; -- - a material adverse change in party's financial condition tha — adversely affects its ability to perform hereunder; or a party becomes or is declared insolvent or bankrupt; or a party is the subject of any proceedings relating to liquidation or insolvency or for the appointment of a receiver; or a party makes an assignment for the benefit of all or substantially all of its creditors; or a party enters into an agreement for the composition, extension, or readjustment of all or substantially all of its obligations. If you experience a "financial default" then we may, at our option, declare the entire outstanding amounts and costs owing to us hereunder immediately due and payable. This Agreement is terminated or You remain obligated to; (1) pay us for Services performed through expires. the effective date of the termination or expiration; (2) if applicable, provide us with all the information necessary for us to calculate what you owe us on revenue you receive after the termination or expiration; and (3) if applicable pay invoices we send you after the expiration or termination of this Agreement for Services performed before termination or expiration or for continuing payments required by the Scope of Work or for both. Ukiah, CABLM 062713 10 Article ]I. The parties also agree to the following miscellaneous terms. 1, Independent Contractor. We are an independent contractor. Nothing in this Agreement is to be interpreted as: creating the relationship of employer and employee between you and us or between you and any of our employees or agents; or creating a partnership or joint venture between you and us We are responsible for any subcontractors we use in performing Services for you and we are solely responsible to pay those subcontractors. We may perform similar services for others during this Agreement and you agree that our representation of other government sector clients is not a conflict of interest. 2, Compliance with Latins. The parties agree to comply with all applicable local, state and federal laws and regulations during the term of this Agreement. 3. Intellectual Property. We retain all right, title, and Interest in and to the processes, procedures, models, inventions, software, ideas, know-how, and any and all other patentable or copyrightable material used, developed, or reduced to practice in the performance of this Agreement r. Waiver. Either party's failure to insist upon strict performance of any provision of this Agreement are not to be construed as a waiver of that or any other of a party's rights under this Ag-ement at any later date or time, 5. Force Majeure. Neit'_her-p?-Irty is liable for failing to perform its obligations hereunder (other than payment obligations) where performance is delayed or hindered by war, riots, embargoes, strikes or acts of its vendors or suppliers, accidents, acts of God, or any other event beyond its reasonable control. o. Counterparts, This Agreement may be signed in separate counterparts includJng facsimile copies. Each counterpart Cincluding facsimile copies) is deemed an original and all counterparts are deemed on and the same instrument and legallybinding on the parties. 7. Assignment. MuniServices may assign this Agreement, in whole or in part, without your consent to any corporation or entity into which or with which MuniServices has merged or consolidated; any parent, subsidiary, successor or affiliated corporation of MuniServices; or any corporation or entity which acquires all or substantially all of the assets of MuniServices. Subject to the foregoing, this Agreement shall be binding upon and inure to the benefit of the parties and their successors or assigns. 8, Public Release and Statements. Neither you nor we nor each of our representatives or agents shall disseminate any oral or written advertisement, endorsement or other marketing material relating to each other's activities under this Agreement without the prior written approval of the other party. Neither party shall make any public release or statement concerning the subject matter of this Agreement without the express written consent and approval of the other party. No party or its agent will use the name, mark or logo of the other party in any advertisement or printed solicitation without first having prior written approval of the other party. The parties shall take reasonable efforts to ensure that its subcontractors shall not disseminate any oral or written advertisement, endorsement or other marketing materials referencing or relating to the other party without that party's prior written approval. In addition, the parties agree that their contracts with all subcontractors will include appropriate provisions to ensure compliance with the restrictions of this Section. 9. Entire Agreement, This Agreement is the entire Agreement between us and you: for the Service(s), This Agreement supersedes and replaces any prior Agreements, of whatever kind or nature, for the Service(s) Any prior Agreements, discussions, or representations not expressly set forth in this _— c,Treernent are of no force or effect. No additional terms, urchasa Order Terms and Conditions, or oral or written representations of any kind are of any force and effect unless in writing and signed with the same formality as thisAgreement 10, No Oral Modifcation No modification of this Agreement is effective unless set forth in writing and signed with the same formality as this Agreement, 11. Invalidity. If any provision of this Agreement is determined to be invalid, illegal, or unenforceable, the remaining provisions of this Agreement remain in full force, if the essential provisions of this Agreement for each party remain valid, binding, and enforceable. 12. Construction. This Agreement is to be construed in accordance with the laws of the State of California without regard to its conflict of laws principals, 13. Headings, The section headings herein are for convenience and reference purposes only and are not to serve as a basis for construction or interpretation. Uldah, CABLM 062713 11 Attachment 3 MuniServices Helpful Contacts ContactPro ectRole Phone Email Maa Flynn � Client Services Manager 559.271.6809 mg .fl,_nit a linin . ervices.c_ozrt Patrick Scott VP Client Services &LTC Executive 856.251.1066 ext 4045 nat:iclf.sca7tttttut�Iseryice,. corp Doug Jensen SVP Client Services 559.288.8943 doujensenamwii rvice,.cdc Christy Cato VP Tax Administration 205.423,4136 ccc�e�ds.cotn Carol Dyar Tax Administration Manager 205.423,4145 { + a3 evd.cotn Tony Unger LTC Project Manager 559.271.6829 tone m ep E&iuniseryices.cortl BillingDe artment 757.321.2517 acct a1 a, o n 'orecove c. unise ices.cait Patricia A. Dunn I Contracts Manager 559.271.6852atricia.dunn Ukiah, CABLM 062713 12