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From:

"Kevin Weigant" <kevin@mastax.org>

To:

<dbuckingham@morro-bay.ca.us>

CC:

" Susan Slayton" <SSlayton@morro-bay.ca.us>

Date:

10/8/2014 10:07 AM

Subject:

Waiver / invoice clarifcation

Just spoke with Susan,

First and foremost, per the contract, the City will pay MAS for any

amounts waived or non-collected.

But that is not how we like to do business.

MAS will send taxpayer protests on a separate invoice. 1 per. The taxpayer protest summary will contain an MAS recommendation to accept or reject. If the recommendation is to reject it is because the taxpayer's protest letter contains no valid reason to waive. MAS will invoice the

City for the full amount under the assumption that you will concur. If the MAS recommendation is to accept, it is because we agree with the taxpayer. MAS will invoice the City for only the tax/fee portion with

the assumption that the City will concur.

If the City waives something for "legit" and supportable reasons - simply reduce our invoice and advise.

If the City waives something for unsupportable reasons - you should pay the full amount.

Hope this helps

kevin

Municipal Auditing Services LLC PO Box 11866

Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

David"

Buckingham" <DBuckingham@morro-bay.ca.us>

Date:

10/29/2014 11:43 AM

Subject:

RE: Call?

Call me anytime. We close at 4pm. No attachment.

1. 90 day amnesty. This is ok. So if the taxpayer turns

themselves in = no penalties. If the taxpayer pays an outstanding bill

in 90 days = no penalties. What about the future guy we hit in 200 days. He gets no love.

2. Low gross - this is ok but not perfect. Many corporations

exist to lose money. Including zero gross. I have three (3) corps that are zero gross (and yes, they have a business license). I highly recommend you deal with this in the "Home Occ Exemption" section. The rate and reasons are already in place. Cant' stress enough the issue of dealing with zero gross as compared to low gross - they are not the

same. Another hot spot would be a case in which the taxpayer has a governmental issued permit/license". By default and definition, this taxpayer can't claim zero gross or low gross.

It will be no problem for MAS to include a "pay by date" to get your penalties waived on our letters and notices. I can even split by in town / out of town so you will really be giving love to the home field.

I, as well, value this relationship.

I will tell you that nothing (above) will have any real impact.

in conflict the human runs to denial and will do anything to stay there.

When you call their bluff (as the City has just done) they must move from denial to acceptance - and they don't want to. Your "real" business owners will take advantage but this will not have a financial

impact. The protesters will be unmoved and will continue to complain. But the amnesty give the Council ability to step these guys into enhanced enforcement. The vast majority of what MAS can do will reach far past the next 90 days.

When

kev

From: David Buckingham [mailto:DBuckingham@morro-bay.ca.us]

Sent: Wednesday, October 29, 2014 11:00 AM To: Kevin Weigant Subject: Call?

Kevin,

About to sit down with the Mayor.

Need to talk this afternoon.

Big shift in last 5 days.

I sensed there was a very strong possibility that politics might well result in canceling contract.

Staff presented and council adopted two motions that will, when approved, result in ordinance changes that will:

provide a 90 -day amnesty from penalties. (back taxes stay in place)

provide a low-gross exemption allowing businesses that gross under an amount to be determined to qualify for a $10/annual licence.

We obviously need to talk.

We are still contracted and one of my comments is that we want to

maintain a long-term relationship with MAS to continue helping us with compliance. I also see some ways to craft our approach to preserve recovery of lost revenue (including penalties) from out-of-town businesses as possible.

Have attached the presentation I gave last night.

What is your afternoon schedule?

Dave

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is

intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Susan Slayton

To:

Weigant, Kevin

Date:

7/10/2014 5:56 AM

Subject:

Re: are we in business???

Yes. I will put together the Master Fee Schedule for 2014/15 today, and start getting information to you ASAP.

This is a VERY exciting project; one that I've wanted to happen for several years!!!!!

Susan Slayton Administrative Services Director

City of Morro Bay sslayton@morro-bay.ca.us 805) 772-6217 805) 772-7329 fax

Kevin Weigant" <kevin@mastax.org> 7/9/2014 11:29 AM >>>

Municipal Auditing Services LLC PO Box 11866

Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the

Electronic Communications Privacy Act, 18 U.S.C. Sections 2510- 2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not

the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended

recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone

at (559) 277-5990.

From:

Susan Slayton

To:

Weigant, Kevin

Date:

9/10/2014 2:07 PM

Subject:

Re: concern?

Wow

this person

Bonnie

worked in Business License about 4 years ago! I would definitely proceed with assessing

let

it all come out in the wash.

ss

Kevin Weigant" <kevin@mastax.org> 9/10/2014 1:58 PM >>>

Hi Susan

Just got a report from a taxpayer (contractor) who claims “bonnie” told him that if he has a home based business and does no work in the city, that he is not subject to taxation.

1. We both understand the he said / she said

2. We both understand the nature of contractor honesty

3. However, with that said, if we have an issue on our side we should nip it in the bud.

Fyi

kev

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this

communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Susan Slayton

To:

Weigant, Kevin

Date:

10/16/2014 10:47 AM

Subject:

Re: does MAS have a vendor ID number??

I was including that for our records to make sure that we could match it up.

Have you been in contact with Sharp Construction (

Kevin Weigant" <kevin@mastax.org> 10/14/2014 2:44 PM >>>

Also, we track the MAS invoices on the date only. No need to record the actual case numbers.

kev

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Susan Slayton

To:

Weigant, Kevin

Date:

8/18/2014 9:03 AM

Subject:

Re: MAS Letters?

Yes, we are. I will do that right now; thanks for the reminder.

Susan

Kevin Weigant" <kevin@mastax.org> 8/18/2014 8:31 AM >>>

Hi Susan,

We are about ready for letters

1. Authorization

2. Info Request

3. Discovery

4. Deficiency

5. City Letterhead.

Thanks

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this

communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Susan Slayton

To:

kevin@mastax.org

Date:

7/17/2014 12:44 PM

Subject:

Fwd: 7/01/2013 to 6/30/15 Bus Lic Export.xls

Attachments:

Export.xls; Master Fee Schedule FY 2014-15.pdf; master fee schedule 2013-14.pdf;

master fee schedule 2012-13 adopted.pdf

More stuff, Kev.

Cathy Weaver 7/17/2014 12:40 PM >>> Here is a first run at the report you needed. Let me know if I need to try something else.

From:

Cathy Weaver

To:

kevin@mastax.org

Date:

11/12/2014 7:58 AM

Subject:

180 Capri

Attachments:

201411120755.pdf

see attached

From:

Cathy Weaver

To:

kevin@mastax.org

Date:

9/12/2014 11:13 AM

Subject:

2007 & 2008 fees

Attachments:

201409121111.pdf

see attached

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/16/2014 10:32 AM

Subject:

302233-

REVISION

Attachments:

302233-

20140916 bill due.pdf

Sorry Cathy, I made a mistake in the penalties. this is the corrected copy

kev

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this

communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/16/2014 8:54 AM

Subject:

302233-

Attachments: 302233-

Hi Cathy

20140916 bill due.pdf

Taxpayer has asked to settle this matter at the City Counter. This is

your copy if they come in.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/15/2014 1:37 PM

Subject:

302286-Crucial Chocolate

Your BL is 100556

I see the 2009-10 payment of $123.00

I see the 2010-11 payment of $123.00

I am confused about 2011-12. Part shows a tax of $130 + penalty of

130.00. But part shows me this was the charge and no payment was made.

Please tell me how you would read this one.

Thanks

Kevin

Municipal Auditing Services LLC PO Box 11866

Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and

destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

10/22/2014 11:32 AM

Subject:

302387-Attorney Craig George Griswold

Don't know what happened, the software switch did not get flipped. He is Closed. We are all good.

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us]

Sent: Wednesday, October 22, 2014 10:46 AM To: Kevin Weigant Subject: Attorney Craig George Griswold

This person said he sent you everything you wanted, and after 2nd letter MAS told him they were closing out his record. Then he got the 3rd letter (see attached) so he was just dropping off the letter so we knew

to close out our record. He is not in our system so no record to close out. Cathy.

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the

intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

11/14/2014 10:50 AM

Subject:

302520-steve Borges Builders

Your BL is 102262

Another guy who applied at the counter

How much did he pay?

Did he pay for the prior years?

Thanks

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the

intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Susan"

Slayton" <SSlayton@morro-bay.ca.us>

CC:

" Cathy Weaver" <cweaver@morro-bay.ca.us>

Date:

9/25/2014 2:48 PM

Subject:

302754-Fee family trust

Hi guys,

We caught

with a contactors license. We billed that account.

Then we caught him in a short term rental. He denied. We showed him the on-line listing. The taxpayer became very upset, refused to discuss the matter further, refused to provide any information or documents and stated he will take this matter up with the City.

This is just a heads up that he is coming your way. Feel free to turn him around and we will finish his account.

Kevin

Ps - I think he is upset that he was caught in such a obvious lie.

Municipal Auditing Services LLC

PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly

prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

11/10/2014 7:54 AM

Subject:

303011-

Hi Cathy,

303011-

This is a short term vacation rental. Taxpayer and mgr (morro bay realty) claim they obtained a business license on May 7, 2014, and they report tot. This is not in our database.

Can you confirm this please.

Thanks

kevin

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

11/5/2014 7:49 AM

Subject:

305163-

Your BL # =

Amount paid =

Date paid =

305163-

Hi Cathy,

This taxpayer stated he went to city hall and paid something. Can you

help me out with the above.

Thanks

kevin

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

11/13/2014 9:19 AM

Subject:

308504-Harbor Traiding & Bait

Hi Cathy,

308504-Harbor Trading & Bait (BL #102277)

What date did he apply?

How much did he pay?

What fiscal years were covered by the payment?

We suspect he got our first notice and applied at the city as if they were a new business.

kev

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Cathy Weaver

To:

kevin@mastax.org

Date:

9/11/2014 2:51 PM

Subject:

BL 096651

Attachments:

201409111450.pdf

see attached

From:

Cathy Weaver

To:

kevin@mastax.org

Date:

9/11/2014 7:53 AM

Subject:

BL 100399 & 098008

Attachments:

201409110752.pdf

Hope this helps

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

11/14/2014 1:01 PM

Subject:

BL data question

Hi Cathy,

I am looking at BL 99586-Castaways.

In the last three periods they are showing "due" amount.

really owe the city these amounts???? Or is something else going on?

Do they

kevin

Municipal Auditing Services LLC

PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the

intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly

prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/10/2014 11:51 AM

Subject:

Exemption question

Hi Cathy,

I am looking a the exemption data file don't understand what is happening. Here are a few examples:

on

on

on

on

Any clues would be greatly appreciated.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/12/2014 7:53 AM

Subject:

FW: 302530-Elite Homes

Sorry miscommunication,

Yes I needed the details on elite home which you provided in the other email,

But

I also needed the number below, so I can update my billing template in case something like this comes up again in the future.

Sorry

kevin

From: Kevin Weigant

Sent: Thursday, September 11, 2014 1:15 PM To: 'Cathy Weaver' Subject: 302530-Elite Homes

Hi Cathy,

We have a bl #096651 that expired on 6/30/2006. I need the fees for years 2007-08, 2008-2009

2007-08

2008-09

Basic tax amount

$

Head tax amount

$

Home app

$

Home fee

$

Contractor

$

Sub

$

Delivery

$

Thanks

kevin

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/15/2014 2:05 PM

Subject:

Home Occ Exemption

Hi Cathy,

Can you give me an idea of what a typical exemption would be? When should I look at applying this?

Thanks

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/10/2014 5:39 PM

Subject:

i am having trouble on these accounts

Same guy, two businesses

Your bl #98008

My last two payments are $241.93 and $272.80

1.

Not an exact match to a given period. What are the dates

paid?

2.

I do not see a Home Occ payment? Is this correct?

Your bl #10039

1. I see payments $123, 123, 130, 136. This is telling me he paid

2009-10, 2010-11, 2012-13, 2014-15 and skipped 2011-12, 2013-14. Is this correct??

2. Again, I don't see the Home occ payment. Is this correct?

Thanks for all of your help. I do appreciate it.

kevin

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Susan"

Slayton" <SSlayton@morro-bay.ca.us>

CC:

" Cathy Weaver" <cweaver@morro-bay.ca.us>

Date:

9/16/2014 10:34 AM

Subject:

Morro Bay Merchants Assn

We are hitting a number of vendors associated with the Morro Bay Merchants Assn events.

Does this org. collect and remit vendor fees for their events?????

Thanks

kevin

Municipal Auditing Services LLC PO Box 11866

Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and

destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Cathy Weaver

To:

kevin@mastax.org

Date:

10/15/2014 1:02 PM

Subject:

Pacific Dance call

Attachments:

201410151300.pdf

Hi Kevin:

called saying she was trying to comply but MAS doesn't have voice mail and she

can't talk to anyone. Here are her license and payments.

From:

Cathy Weaver

To:

Kevin Weigant

Date:

11/12/2014 8:25 AM

Subject:

RE:

No, the Finance Dept does that.

Kevin Weigant" <kevin@mastax.org> 11/12/2014 8:18 AM >>>

Thanks Cathy, This case has two parts. The business license $177.80 (tax & penalties) AND the TOT $2436.00 ($1680

tax, $756 pen). Did you collect the TOT?

Thanks again kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Wednesday, November 12, 2014 8:00 AM To: Kevin Weigant Subject:

see attached

From:

Cathy Weaver

To:

Kevin Weigant

Date:

11/5/2014 7:55 AM

Subject:

Re: 305163-

Here you go:

BL # = 102215 Paid = $137.00 Date = 10/3/14

Cathy

Kevin Weigant" <kevin@mastax.org> 11/4/2014 11:44 AM >>>

Your BL # = Amount paid = Date paid =

305163-

Hi Cathy,

This taxpayer stated he went to city hall and paid something. Can you help me out with the above.

Thanks

kevin

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

10/22/2014 11:36 AM

Subject:

RE: Attorney Craig George Griswold

Also ran his last name search: no other "Griswold" anywhere in our system

Also ran the address search: nothing else at

Also ran his State Bar License: #114885 is inactive and therefore

untaxable

We are closed and locked.

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Wednesday, October 22, 2014 10:46 AM To: Kevin Weigant

Subject: Attorney Craig George Griswold

This person said he sent you everything you wanted, and after 2nd letter MAS told him they were closing out his record. Then he got the 3rd letter (see attached) so he was just dropping off the letter so we knew to close out our record. He is not in our system so no record to close out. Cathy.

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/11/2014 11:19 AM

Subject:

RE: BL 100399 & 098008

Very nice, thank you.

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Thursday, September 11, 2014 8:00 AM

To: Kevin Weigant Subject: BL 100399 & 098008

Hope this helps

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

8/7/2014 7:20 AM

Subject:

RE: Business License Application

Thanks, I will get this out in todays mail.

kev

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Wednesday, August 06, 2014 3:01 PM To: Kevin Weigant Subject: Business License Application

Hi Kevin: For a one year license the fee is $137.00. Please let us know if you have any questions. Sincerely, Cathy Weaver, Permit Tech.

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the

intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

10/17/2014 11:28 AM

Subject:

RE: Business License renewal dates

Got it.

Thanks

kevin

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Friday, October 17, 2014 11:01 AM To: Kevin Weigant Cc: Janeen Burlingame; Susan Slayton Subject: Business License renewal dates

Hi Kevin: Please let your people know that we have been getting people off the 7/1 due date. All new businesses start the day they pay and then

renew exactly 12 months later. That way June, July and August aren't so busy. Thanks, Cathy

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

9/11/2014 3:29 PM

Subject:

RE: Oops

Yeah, that's the problem with this case - he is not closed out. We are in the process of spanking him for all the prior years, which brought up the issue of the fee structures in the two years.

kev

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Thursday, September 11, 2014 3:15 PM To: Kevin Weigant Subject: Oops

I didn't notice before my last email that Elite Homes was closed out.

See attached.

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

10/15/2014 1:35 PM

Subject:

RE: Pacific Dance call

Sorry, something is up because we do have voice mail.

I am calling her right now.

kev

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Wednesday, October 15, 2014 1:16 PM To: Kevin Weigant Subject: Fwd: Pacific Dance call

Cathy Weaver 10/15/2014 1:02 PM >>>

Hi Kevin:

doesn't have voice mail and she can't talk to anyone. Here are her

license and payments.

called saying she was trying to comply but MAS

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Cathy Weaver

To:

Kevin Weigant; Susan Slayton

Date:

9/9/2014 12:18 PM

Subject:

RE: Re: Home occ question

Correct!

Kevin Weigant" <kevin@mastax.org> 9/9/2014 11:34 AM >>>

Ok, so to re-state it

Home occ application – once per location Home occ basic – each year, each business

Correct?

kev

From: Susan Slayton [mailto:SSlayton@morro-bay.ca.us] Sent: Tuesday, September 09, 2014 9:46 AM To: Kevin Weigant

Subject: Fwd: Re: Home occ question

FYI

Cathy Weaver 9/9/2014 9:48 AM >>>

OK I might not have answered this correctly, each business does need a separate business license (i.e., home occupation license). What I'm saying is the $66.00 planning permit charge would only be charged on the first business at that location because I research the address file to make sure there are no existing code enforcement issues. The second business at that location would not need the research.

Most home occupations are for an office only and I issue it. If it's something that might create problems I get planning to look at it. So first business would pay $203.00 and the second one would be $137.00. Hope that helps clarify what I've been doing. Cathy.

Susan Slayton 9/9/2014 8:38 AM >>>

Muni Code 5.08.130 says:

Each home occupation constituting a business

The form is specific to a business activity in the home.

Cathy, you will probably want to verify this

home occs for each business that is being conducted out of a single home.

maybe

with planning and Rob? I believe we need to have

ss

Kevin Weigant" <kevin@mastax.org> 9/8/2014 2:29 PM >>>

Wife has a home based cleaning business. Husband has a contracting business. Both need separate license, but do they need separate home occ's???

Spoke to Cathy today, and she is saying no, that one home occ will cover all businesses in that home.

Double checking.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this

communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Susan"

Slayton" <SSlayton@morro-bay.ca.us>

CC:

" Cathy Weaver" <cweaver@morro-bay.ca.us>

Date:

9/15/2014 8:56 AM

Subject:

RE: RE: Letter in response to Business License Audit

This is a common taxpayer position. "I got the license, but did not do "

business until

It is a fake argument.

The taxpayer has advised a "superior" governmental agency (State - fill in agency name). They are now prevented, as a matter of law, from telling the lower governmental agency (that's you) that they are not in

business, or have not started their business.

Taxpayers want to obtain a business license based upon attempts to do business, or making a sale. This is simply NOT the nexus point for taxation. They have spent money on their education, obtained their license = they are in business.

As to the issue of where.

All taxpayer's are assumed to be in business in Morro bay, because again they have told the state that their primary place of business is Morro Bay. This is a rebuttable position, but the taxpayer must show that

they have a business license for their (a) primary place of business b) from another jurisdiction.

They simply can't do this.

We also allow one other rebuttable with regard to Notary Commissions. If their commission book is "fee free", that is to say they have never charged for a signature, we will waive because in this case the taxpayer is using the commission in support of their W2 employment.

As to the issue of understanding.

Every taxpayer we work with clearly understands. We spend an extensive amount of time with them answering all of their questions, and even answering the questions they did not ask about but impact their case.

They understand. They are hitting the City looking for anyone who will give them a break, or attempting to muddy the water with he said/she said.

If you would like, please feel free to re-direct these types of taxpayers directly to me. You can tell them I am the owner or auditor

and that I will be more than happy to assist them and answer all of their questions.

On the backside of all the above, every taxpayer knows that they have the right to protest the findings. So why are they running down to talk to the City? Because they don't want to engage their deceptions AND put

their money on the table.

kevin

From: Susan Slayton [mailto:SSlayton@morro-bay.ca.us]

Sent: Monday, September 15, 2014 8:31 AM To: Kevin Weigant Cc: Dana Swanson; Joe Pannone Subject: Fwd: RE: Letter in response to Business License Audit

Hi, Kevin,

We've had a couple of customers complain about the gap between obtaining

a certificate or license, such as notary, and starting business. For your the purpose of the audit, the individual needs to prove that the gap exists, or that they live in Morro Bay, but do not work in Morro Bay.

We will continue to advise everyone to call MAS, but you might want to make the "proof" part clearer. Or you may have, and this person didn't

get that. When we issue a license, we don't make the person prove that they didn't conduct business within a gap period.

ss

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"

Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

Date:

10/15/2014 1:24 PM

Subject:

RE: Ross Electric

His contractor license (1) remains active "and" (2) bonded. Or in other words, he is still in business. How do you want to proceed

Business Information

ROSS ELECTRIC

Business Phone Number:(

Entity

Sole Ownership

Issue Date

10/15/1976

Expire Date

11/30/2014

License Status

This license is current and active.

All information below should be reviewed.

Classifications

C10 - ELECTRICAL

https://www2.cslb.ca.gov/About_Us/Library/Licensing_Classifications/C-1

0_-_ELECTRICAL.ASPX>

Bonding Information

Contractor's Bond

This license filed a Contractor's Bond with AMERICAN SAFETY CASUALTY INSURANCE COMPANY

https://www2.cslb.ca.gov/OnlineServices/CheckLicenseII/INSDetail.aspx?A

ction=INSDETIC&Code=G86> .

Bond Number: 413520

Bond Amount: $12,500

Effective Date: 01/03/2014

Contractor's Bond History

https://www2.cslb.ca.gov/OnlineServices/CheckLicenseII/ContractorBondin

gHistory.aspx?LicNum=326707&BondType=CB>

Workers' Compensation

This license is exempt from having workers compensation insurance; they certified that they have no employees at this time.

Effective Date: 11/25/1991 Expire Date: None

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Wednesday, October 15, 2014 12:30 PM

To: Kevin Weigant Subject: Ross Electric

This is the license he closed out back in May. Cathy

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Cathy Weaver

To:

Kevin Weigant; Susan Slayton

Date:

9/10/2014 12:53 PM

Subject:

RE: Serenitybytheseabalancedue. doc

No, I haven't called her back yet with the amount I came up with.

Kevin Weigant" <kevin@mastax.org> 9/10/2014 8:38 AM >>>

Yup, they came in because they got our letter on 8/28/2014.

1. If any taxpayer comes to the counter wanting to pay, there is a 90% or better chance

they got our letter. Cathy can:

a. Redirect them to contact MAS, or

b. Process them and send me an email with the details so we can invoice it to the city. In

general, I will need:

application

i. Date of application or copy of

ii. Amount paid

iii. Periods paid for.

iv. The attached statement is perfect

This is also a backstop process. Many times the taxpayer will tell the counter one thing “I just started” and MAS knows that they started in 1993. So when we invoice the “paid at city” payment to the city, we also send the taxpayer a new billing basically calling them out on their start date.

Honesty counts. I will use our mail date as compared to the application date. If it is an MAS case, we will invoice. If the taxpayer applied prior to our mail date + (a day or two for USPS delivery) , we will not invoice. Just to make sure, did Cathy collect on this account???? kevin

Municipal Auditing Services LLC PO Box 11866

Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and

destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From: Susan Slayton [mailto:SSlayton@morro-bay.ca.us] Sent: Wednesday, September 10, 2014 7:46 AM To: Kevin Weigant Cc: Cathy Weaver Subject: Fwd: Serenitybytheseabalancedue.doc

Hi, Kevin,

We had a business customer come in

Susan

how

do you want us to proceed?

Cathy Weaver 9/9/2014 5:07 PM >>> Hey Susan: This lady came in yesterday and said MAS told her to talk to the City about the back fees for her business license. So I told her I would work out her fees and get back to her (see attached). But after

Kevin said he was calculating fees I was glad I hadn't gotten that far, plus she said she hadn't gotten any of the renewal forms, but the computer log looks like she got quite a few. Are we going to waive any penalty fees if they say they didn't get them? Should I not be talking to people that are contacted by MAS? Cathy.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Cathy"

Weaver" <cweaver@morro-bay.ca.us>

CC:

" Susan Slayton" <SSlayton@morro-bay.ca.us>

Date:

10/10/2014 9:20 AM

Subject:

RE: Veteran exemption

Hi Cathy,

I have closed this case, but the basis for closing it is incorrect.

History: go back in time, we had veterans returning from war. Many

were unable to provide a living due to injury or mental trauma and they became homeless. Cities would use law enforcement to run them out of town. They adapted and started to peddle pencils, flags, ect

Cities responded by using their business license code to run them out of town.

The resulting regulations which exempt veterans is qualified "unable to make a living". It is not a full blown exemption simply for being a veteran.

With regard to our 90 year old guy - I don't really care. I have closed his case.

However, if we had a major employer, 30 million a year, 100 employees - there would be no exemption

kev

From: Cathy Weaver [mailto:cweaver@morro-bay.ca.us] Sent: Friday, October 10, 2014 9:00 AM To: Kevin Weigant

Subject: Veteran exemption

Hi Kevin:

morning. I told him to bring in his Veterans Discharge paperwork and we would exempt his fees (except the CASp fee). He was discharged from the Army in 1946 - he told us he is 90 years old. He came right in and filled out an application and paid his one dollar fee. I told him I

would contact you and let you know. His BL number is 102230.

got one of your auditing letters and called this

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly

prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

David"

Buckingham" <DBuckingham@morro-bay.ca.us>, "Dana Swanson" <DSwans

Date:

10/10/2014 2:40 PM

Subject:

THANK YOU!!!!

I wanted to take a moment, as a very busy week comes to a close, to acknowledge and thank each of you for your hard work and effort. I really do appreciate it.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Susan"

Slayton" <SSlayton@morro-bay.ca.us>

CC:

" Cathy Weaver" <cweaver@morro-bay.ca.us>

Date:

9/15/2014 8:26 AM

Subject:

Vacation rentals

Got our first vacation rental property, and discovered I am not 100% on the charges.

What is the tax based on in each year?

Is there a Home Occ charge?

What is the TOT rate in each year?

What is the TOT penalty rate per year?

Is there anything else I should know about?

Year

BL Tax

TOT Rate

TOT Pen

2009-10

=

2010-11

=

2011-12

=

2012-13

=

2014-15

=

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

11/14/2014 2:03 PM

Subject:

302221-

Private Investigator

You may remove this item from your list. Taxpayer has provided required document. Upon review MAS has closed his case.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

10/13/2014 2:15 PM

Subject:

302585-

We consider this case to be open and valid.

Billing is at $1252.20

Taxpayer has a valid contractor license. The contactor license is bonded". This means that this taxpayer is locked and loaded and can

execute a contact at any moment. Second, why would the taxpayer continue to pay his bond if he is not in business?

The CPA cleverly states there is no business income on his Sch C. Then why is he filing a Sch C???? In order to continue to take business losses based upon his valid contactor license.

An last by not least - on 9/15/2014

any work in the City and is not required to have a license.

stated he does not do

In closing, we

requesting the tax returns. Clearly, he does not want to answer our

questions and would rather try his slick wording on the City.

on 10/1/2014 and left a message

kevin

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Monday, October 13, 2014 2:00 PM To: Kevin Weigant Subject: ID #302585 & ( accounts - ID #304400

304398

Kevin,

Do you consider the

account to be closed based on the attached

letter provided by his CPA, or is further follow up needed?

The same CPA also provided a letter re:

From your perspective, what is the status on these two?

Regards,

attached).

Dana Swanson Legal Assistant/Deputy City Clerk

City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

CC:

" Susan Slayton" <SSlayton@morro-bay.ca.us>

Date:

10/9/2014 2:43 PM

Subject:

302723-Barrett Martin

Reach out anytime.

302723-

Source: Contractor #967024 start 10/24/2011. Bonding in place

10/20/2011

Letters: 9/15/2014

Contact:

9/19/2014- rec

Claims no work in morro

bay. All work in Cayucos. Claims Morro Bay waived him.

Billing: $1009.20 via USPS and email (

9/19/2014- rec

requested directions on protest policy.

Recapitulation:

Mr.

in business at the above address. Mr.

bonding which made the above CSLB license active. As of this date the CSLB remains unchanged. Taxpayer was billed per the Ordinance.

has advised a superior governmental agency (CSLB) that he is

obtained insurance

Taxpayer was advised of the protest policy. Rather than follow established procedures (in place to protect the taxpayer and the City) it is clear he is attempting to circumvent by reaching out to you. Mr. Barrett was advised that he would have to submit to MAS (1) written

protest letter, (2) completed application, (3) payment in full - two checks - check #1 for the penalties, check #2 for the balance. (4) protest package to be mailed to MAS so we can shut off our mailing

systems on his account. (5) MAS would forward the taxpayer protest package and the MAS investigation package (above) to the City for review and determination.

I most certainly don't want to tell you what to do, but I recommend you send him a note telling him to follow procedures.

Call 877-845-7371 or email me if you EVER need anything from me

kevin

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Thursday, October 09, 2014 2:15 PM To: Kevin Weigant

Subject: Business license appeal - Barrett Martin

Hi Kevin,

I asked Susan if I could contact you directly, she happily agreed.

Do you have any info on

submitted a written request for an appeal, but no information was

provided as to the basis of that appeal.

He has

Thanks,

Dana

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442

Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Susan"

Slayton" <SSlayton@morro-bay.ca.us>, "Dana Swanson" <DSwanson@mor

Date:

10/17/2014 10:43 AM

Subject:

303729-Law Office of Joan S Bauman

This matter has been fully resolved. You may remove this taxpayer from your enforcement list.

kev

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is

intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Dana Swanson

To:

kevin@mastax.org

Date:

11/4/2014 2:53 PM

Subject:

Big Creek Lumber - Case #305408

Kevin,

On this and all future accounts who submit separate checks for tax and penalties, we will hold the penalty

check pending Council approval of the Ordinance providing amnesty. If you will submit a revised invoice for the tax paid of $651.00, we will process payment. If you prefer to handle this a different way, please let me know.

Also, they business will still have a balance due of $2.00 prior to receiving their business license. Would you like me to contact them, or will you send a revised invoice?

Thanks much,

Dana Swanson

Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

kevin@mastax.org

Date:

11/6/2014 1:52 PM

Subject:

Bill Foppiano

Kevin, I'm just curious is Thanks,

or

is caught up in the audit. He's the one stirring the musician pot.

From:

Dana Swanson

To:

kevin@mastax.org

Date:

10/10/2014 1:26 PM

Subject:

BL Audit Status.141010.xlsx

Attachments:

BL Audit Status.141010.xlsx

Hi Kevin,

I apologize, I found three more. Please take a look at Fine Line Homes thru comments that are appropriate.

Thanks so much

process for dealing with them.

and add any

I

think this will give us a good picture of the "typical" complaints and develop a quick

Dana Swanson

Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568

Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

Slayton, Susan; kevin@mastax.org

Date:

9/23/2014 10:50 AM

Subject:

Business License Audit -

Attachments:

201409231036.pdf

Susan & Kevin, The attached was received by certified mail today.

Dana Swanson

Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

kevin@mastax.org

Date:

10/13/2014 1:38 PM

Subject:

Casa De Spanish Designs - ID #302665

Attachments:

201410131325.pdf

Hi Kevin,

Happy Monday!

The attached was faxed directly to the City; wasn't sure if you were aware of it. Can you please advise

the status of this account? I'm also curious how you found this one, is it through fictitious business names, or was there another indicator they are doing business.

If you prefer I direct these questions to someone else, please let me know. Thank you,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street Morro Bay, CA 93442

Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

kevin@mastax.org

Date:

11/6/2014 2:59 PM

Subject:

Case #302663 -

Hi again,

I feel like I'm being a huge pest

I'm reviewing the 10/30 invoice for

but

I'm gonna bug you anyway. :) Protest letter claims they have a business in city of

SLO and do not do business in Morro Bay. I did a little digging but haven't spoken to them yet. The SLO

business appears to be Central California School, of which Mr.

check business licensing in SLO and found the have had a business license at least as far back as 2010.

I realize they should proof, but I'm curious if there's something I'm missing? Does it appear based on your research they have a second business?

is the Administrator. I was able to

I plan to contact them but wanted to make sure I understand the whole picture.

Thanks,

Dana Swanson

Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

CC:

Pannone, Joseph; Slayton, Susan; kevin@mastax.org

Date:

9/17/2014 11:03 AM

Subject:

Compliance with Business License Audit

Attachments:

201409171047.pdf

Karen,

Please see the attached correspondence. If you have any questions, please feel free to call.

Best Regards,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

kevin@mastax.org

Date:

11/6/2014 3:34 PM

Subject:

Consignment vs. rented space

Kevin, If I remember correctly, at the business forum you said a business license is NOT needed if you're selling on consignment, but it is if you're renting space in a gallery or thrift shop. Is that correct?

If correct, please explain. It's something we're struggling with here and there are definitely different schools of thought on the subject. If it's possible to have this information before today's 5:00 meeting,

that would be great. If a phone call is better, we'd love to chat. Thank you!

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street Morro Bay, CA 93442

Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

11/10/2014 7:54 AM

Subject:

FW: Questions regarding Morro Bay audit

Attachments:

WRD000.jpg

This came in today from the media. I have replied that MAS has no comment. Re-directed contact to City.

fyi

From: Colin Rigley [mailto:crigley@newtimesslo.com] Posted At: Friday, November 07, 2014 11:16 AM Posted To: 3-Info Conversation: Questions regarding Morro Bay audit Subject: Questions regarding Morro Bay audit

I write for a weekly paper in San Luis Obispo, and I was hoping to speak with a representative from your company about the recent audit taking place in Morro Bay.

If possible, could you please give a call at 805-546-8208 x229, or shoot me an email with the appropriate contact information? My deadline is the end of the day today, Nov. 7.

Thank you,

Colin Rigley

Senior Staff Writer

546-8208 x229

NEW TIMES San Luis Obispo County's News & Entertainment Weekly

1010 Marsh Street, San Luis Obispo, CA 93401 | (805) 546-8208 <tel:%28805%29%20546-8208> www.NewTimesSLO.com <http://www.newtimesslo.com/>

https://www.facebook.com/SLONewTimes> <https://twitter.com/NewTimesSLO> http://instagram.com/newtimesslo> <http://www.yelp.com/biz/new-times-san-luis-obispo> https://www.linkedin.com/company/new-times-media-group>

From:

Dana Swanson

To:

kevin@mastax.org

Date:

10/21/2014 2:55 PM

Subject:

Fwd: MAS Letters

Hi Kevin, To be sure the information we're providing to the Council is accurate, can you please forward the standard templates you use for communication with local businesses? Not sure there's really three, I

suspect there's a 1st/2nd/3rd for discovery and the same for deficiency. Is that correct? In any regard, please send the templates you feel are appropriate. Thanks,

Dana

David Buckingham 10/21/2014 2:47 PM >>> Dada / Susan,

Please send samples of the 3 MAS letters for inclusion in the staff report.

Thanks,

Dave

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Thursday, November 06, 2014 9:30 AM

To: Kevin Weigant Subject: RE: Staff meeting re: Business License Implementation

Will do. Thanks~

New topic - any thoughts on the following Business & Professions Code? Apparently the musicians who live in MB are riled up. Not sure if any of them actually received bills, or if it's word of mouth.

16000.5.

Notwithstanding Section 16000, no incorporated city shall require a regulatory license or impose a regulatory license fee with respect to cafe musicians. Cafe musician,” for the purposes of this section, means any person playing a musical

instrument in any place or establishment where food or alcoholic beverages are sold, offered for

sale or given away, who is an employee, or independent contractor, of such place or establishment. “Cafe musician” does not include an owner, manager, or operator of such place

or establishment.

Added by Stats. 1969, Ch. 969.)

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

Kevin Weigant" <kevin@mastax.org> 11/6/2014 9:14 AM >>>

I have this on my calendar. Please call 877-845-7370

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990. From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Thursday, November 06, 2014 8:31 AM

To: Kevin Weigant Cc: David Buckingham; Susan Slayton

Subject: Staff meeting re: Business License Implementation

Hi Kevin,

We have a staff meeting scheduled for Thursday, Nov. 13 at 10am following, what we believe will be, Council's approval of the two Ordinances. I'm not sure whether you've seen them, so I've attached the Agenda packet for tonight's special meeting. Here are the items we plan to discuss during the staff meeting:

Assuming the two ordinances are adopted, we will need an implementation plan that will likely involve the following:

determine what actions tax collector must take determine what actions Public Services must take determine what actions MAS must take communication plan and products for MB business community amendment of master fee schedule for 9 Dec council meeting. publication of tax collectors "interpretation" memo

We hope that you might be available by phone to discuss these issues. I suspect there will be

some internal discussion first, then we will contact you once we've organized our thoughts and

proposed plans.

Please let me know if you're available.

Many thanks,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

Slayton, Susan; kevin@mastax.org

Date:

10/16/2014 11:51 AM

Subject:

ltr.business license.

141015.doc

Attachments:

ltr.business license.

141015.doc

Kevin & Susan, Joe asked that I send you the attached draft letter to

suggestions, please feel free to make red-line changes and return to me. Thank you,

If you have comments or

Dana Swanson Legal Assistant/Deputy City Clerk

City of Morro Bay 595 Harbor Street

Morro Bay, CA 93442

Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

10/14/2014 10:30 AM

Subject:

one to add to the list

303885-Ruby Dragon, audit, BL 101143, taxpayer refused to supply vendors and 1099. Web site and facebook shows extensive vendors operating from this location.

Spoke with dave on this. City to produce a records demand letter to the taxpayer.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Dana Swanson

To:

kevin@mastax.org

Date:

11/4/2014 8:56 AM

Subject:

Payment

Case #303119

Attachments:

201411040844.pdf

Hi Kevin, The attached payment was received at City Hall. Shall we process the payment and you can include on your next invoice, or do you prefer I send the originals to you?

Will wait to hear.

Thanks,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

10/27/2014 7:44 AM

Subject:

Problem cases

Very nice to see you.

I want to help with your case pile up. Send me your current list and I will update it with suggested specific action items.

Talk to you.

kev

From:

Dana Swanson

To:

Slayton, Susan; kevin@mastax.org

Date:

10/28/2014 2:54 PM

Subject:

Re: (2) Business License Letters

I think he's saying he does have employees, but that he didn't realize he should pay an additional fee for having employees. In addition, bringing up the fact employees are not allowed for home occ businesses.

I think we can get past that as they meet in a rented lot where he stores large trucks and equipment.

Given all that, is the home occ the correct type of b/l, or should the rented lot be the business address and the home be the mailing address?

Susan Slayton 10/28/2014 2:51 PM >>> The tree guy wouldn't have employees, just the home occ. I think he needs to be dismissed.

ss

Dana Swanson 10/27/2014 9:19 AM >>> Kevin & Susan,

Attached are two letters received by my office this morning. With regard to the Mundos Gifts letter, I spoke with Cathy Weaver to see if she recalled telling anyone they did not need a business license to rent

a space in the antique mall. She does not recall having that conversation with anyone. Not that it changes anything, just curious as to what information is being given to potential businesses.

Have a great day,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street Morro Bay, CA 93442 Office: 805-772-6568

Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

10/27/2014 8:48 AM

Subject:

RE: (3) business license audit letters

Attachments:

Morro bay status 20141027b.xlsx

Chart with these added.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Friday, October 24, 2014 2:16 PM To: Kevin Weigant; Susan Slayton Subject: (3) business license audit letters

Kevin & Susan,

Attached are three letters received this week.

1. Case ID #302430

2.

Case ID #302221

3. BeFit Enterprises - Case ID #302877

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Dana Swanson

To:

Weigant, Kevin

Date:

10/13/2014 2:18 PM

Subject:

Re: 302585-

That is interesting. I'll be interested to see how this turns out. Thank you, Dana

Kevin Weigant" <kevin@mastax.org> 10/13/2014 2:18 PM >>>

We consider this case to be open and valid. Billing is at $1252.20 Taxpayer has a valid contractor license. The contactor license is “bonded”. This means that this taxpayer is locked and loaded and can execute a contact at any moment. Second, why would the taxpayer continue to pay his bond if he is not in business?

The CPA cleverly states there is no business income on his Sch C. Then why is he filing a Sch C???? In order to continue to take business losses based upon his valid contactor license.

An last by not least – on 9/15/2014 required to have a license.

In closing, we called

stated he does not do any work in the City and is not

on 10/1/2014 and left a message requesting the tax returns. Clearly, he

does not want to answer our questions and would rather try his slick wording on the City.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Monday, October 13, 2014 2:00 PM To: Kevin Weigant

Subject:

ID #302585 & (2)

accounts - ID #304400 & 304398

Kevin,

Do you consider the Ramos account to be closed based on the attached letter provided by his CPA, or is further follow up needed?

The same CPA also provided a letter re:

is the status on these two?

Regards,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

attached). From your perspective, what

From:

Dana Swanson

To:

Slayton, Susan; Weigant, Kevin

Date:

10/17/2014 11:22 AM

Subject:

Re: 303729-Law Office of Joan S Bauman

This makes me unreasonably happy Thanks! Dana

it must be Friday.

Kevin Weigant" <kevin@mastax.org> 10/17/2014 10:44 AM >>>

This matter has been fully resolved. You may remove this taxpayer from your enforcement list.

kev

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Dana Swanson

To:

kevin@mastax.org

Date:

11/4/2014 3:17 PM

Subject:

Re: Big Creek Lumber - Case #305408

Kevin, I think the same process described below applies to the following:

Case #302478

Walker & Scott Distribution - Case #303305

If I'm misunderstanding how the City's handling of penalties and it's obligation to you is going to work,

please let me know.

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

Dana Swanson 11/4/2014 2:53 PM >>> Kevin,

On this and all future accounts who submit separate checks for tax and penalties, we will hold the penalty check pending Council approval of the Ordinance providing amnesty. If you will submit a

revised invoice for the tax paid of $651.00, we will process payment. If you prefer to handle this a different way, please let me know.

Also, they business will still have a balance due of $2.00 prior to receiving their business license. Would you like me to contact them, or will you send a revised invoice?

Thanks much,

Dana Swanson

Legal Assistant/Deputy City Clerk

City of Morro Bay 595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

Weigant, Kevin

Date:

11/6/2014 3:05 PM

Subject:

RE: Bill Foppiano

I did and now I want to go hear him play! Let's see how it goes tonight.

Kevin Weigant" <kevin@mastax.org> 11/6/2014 2:09 PM >>>

Did you see his web presence? He’s legit – and taxable. Should I put him in as a lead?

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the

intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Thursday, November 06, 2014 2:00 PM

To: Kevin Weigant Subject: Bill Foppiano

Kevin,

I'm just curious is

or

is caught up in the audit. He's the one stirring the musician pot.

Thanks,

From:

Dana Swanson

To:

Weigant, Kevin

CC:

Buckingham, David; Slayton, Susan

Date:

10/10/2014 2:15 PM

Subject:

RE: BL Audit Status.141010.xlsx

I had planned to share it with them, along with our City Attorney. Thanks, Kevin.

Kevin Weigant" <kevin@mastax.org> 10/10/2014 2:11 PM >>>

I am going to CC susan and david on this because my comments are something I don’t think I have put in

writing to them.

Attached.

A little background:

MAS uses a pay-to-play protest process. Taxpayer is required to (a) submit a written protest, (b) complete all paperwork (c) payment in full – two checks (check #1 =penalties)(check #2 =balance). The Feds and the State use the exact same pay-to-play process.

This provides a few protections.

1. The taxpayer rights to protest are protected by an in place process.

2. The City is protected by application of a uniform process

3. The City is protected by written communication stating exactly the nature of the protest

4. The City is protected by fair and equal application of the law based upon written

communication

5.

The taxpayer and City are protected by removing MAS from the review and

determination process

My general impression of the cases on the attached are that these taxpayer’s are circumventing the above processes and trashing all of the above protections.

I am strongly recommending that any taxpayer without a (1) written protest “AND” (2) payment in full, be sent a letter advising them that their case will not be reviewed until they comply with the process.

Otherwise, you will be attempting to evaluate their case with zero written input and if you find against them, you will be chasing them for payment. I suspect they will be no more cooperative.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and

destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Friday, October 10, 2014 1:31 PM

To: Kevin Weigant Subject: BL Audit Status.141010.xlsx

Hi Kevin,

I apologize, I found three more. Please take a look at Fine Line Homes thru comments that are appropriate.

and add any

Thanks so much

process for dealing with them.

I

think this will give us a good picture of the "typical" complaints and develop a quick

Dana Swanson

Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

Weigant, Kevin

Date:

9/23/2014 2:54 PM

Subject:

RE: Business License Audit -

Thanks, Kevin.

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572 dswanson@morro-bay.ca.us

Kevin Weigant" <kevin@mastax.org> 9/23/2014 11:48 AM >>>

Our file is closed. Thank you.

kevin

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510- 2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not

the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this

communication is strictly prohibited. If you are not the intended

recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone

at (559) 277-5990.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Tuesday, September 23, 2014 11:01 AM To: Kevin Weigant; Susan Slayton Subject: Business License Audit -

Susan & Kevin,

The attached was received by certified mail today.

Dana Swanson Legal Assistant/Deputy City Clerk

City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568

Fax: 805-772-6572

dswanson@morro-bay.ca.us

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

10/13/2014 1:57 PM

Subject:

RE: Casa De Spanish Designs - ID #302665

Yup, we have the letter.

302665-Casa De Spanish Designs,

Source: SBOE #102429528 start 7/23/2013 closed 2/28/2014

Letters: 9/29/2014

Contact: 10/3/2014

required for the periods SBOE was open.

claims no business, advised BL

10/10/201 - rec written statement

Billing: $336.00

Pretty simple. The obtained a permit from SBOE which exposed them to one BL period. Taxpayer had one understanding of the term "in business". MAS explained the actual exposure.

kev

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Monday, October 13, 2014 1:45 PM To: Kevin Weigant

Subject: Casa De Spanish Designs - ID #302665

Hi Kevin,

Happy Monday!

The attached was faxed directly to the City; wasn't sure if you were aware of it. Can you please advise the status of this account? I'm also curious how you found this one, is it through fictitious business names, or was there another indicator they are doing business.

If you prefer I direct these questions to someone else, please let me know.

Thank you,

Dana Swanson Legal Assistant/Deputy City Clerk

City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any

disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

11/6/2014 3:42 PM

Subject:

RE: Case #302663 -

YOU - can bother me anytime.

302663-

Source: SBOE #41604591 start 1974. Remains valid.

Permit Number 41604591 is Valid

Owner Name:

Business Name:

Address:

Start Date:

04/01/1974

Taxpayer stated they obtained the SBOE to do Antique shows. Billing 1265.80. Forwarded to City on Protest invoice 10/29/2014. Re-invoiced

11/4/2014.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Thursday, November 06, 2014 3:01 PM To: Kevin Weigant Subject: Case #302663 -

Hi again,

I feel like I'm being a huge pest

but

I'm gonna bug you anyway. :)

I'm reviewing the 10/30 invoice for

they have a business in city of SLO and do not do business in Morro Bay.

I did a little digging but haven't spoken to them yet. The SLO business

appears to be Central California School, of which Mr.

Administrator. I was able to check business licensing in SLO and found

the have had a business license at least as far back as 2010. I realize they should proof, but I'm curious if there's something I'm missing? Does it appear based on your research they have a second business?

Protest letter claims

is the

I plan to contact them but wanted to make sure I understand the whole picture.

Thanks,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866

Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this

communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and

destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

9/17/2014 11:59 AM

Subject:

RE: Compliance with Business License Audit

Perfect. Thank you.

kevin

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Wednesday, September 17, 2014 11:01 AM To:

Cc: Joseph Pannone; Kevin Weigant; Susan Slayton Subject: Compliance with Business License Audit

Please see the attached correspondence. If you have any questions, please feel free to call.

Best Regards,

Dana Swanson Legal Assistant/Deputy City Clerk

City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is

intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

11/6/2014 4:20 PM

Subject:

RE: Consignment vs. rented space

First and foremost, MAS does not have a gallery, thrift store or antique database.

These types of taxpayers pop up because (1) they have an SBOE # or (2) store records. If they have and SBOE # = they need a license regardless of what they say next. If they were part of the store's information

disclosure, they are renting space and again, need a license. Nobody discloses the consignment people.

In the complete abstract, and not associated with any other piece of information -

a. Consignment - no license required. The taxpayer did not sell

to the store. The store takes a part of the sale if it sells. The store can refuse to accept the consignment. This is used for people to

get rid of personal property. However, with that said, if there were another piece of information that we had a "professional consigner" I would look to license them as well

b. Booth rental - any booth. Hair, antique, ect

purchased their space. They can operate within that space. They have represented to the IRS and FTB that they are a business. They need a license because they are a business in every definition of the term.

They have

This really comes down to the individual facts:

1. Got an SBOE - license required (easy to discover)

2. Consignment of personal items - no license required (very

difficult to discover - because they are not in business)

3. Professional consignor - license required (even more difficult

to discover - because they are appear to be consigning personal items)

4. Booth rental - license required (easy to discover)

We did talk to a local thrift store owner who has described his normal consigners and his "professionals", who seem to come around regular with things to sell, year after year after year.

Hope this helps.

kev

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Thursday, November 06, 2014 3:46 PM To: Kevin Weigant Subject: Consignment vs. rented space

Kevin,

If I remember correctly, at the business forum you said a business license is NOT needed if you're selling on consignment, but it is if you're renting space in a gallery or thrift shop. Is that correct?

If correct, please explain. It's something we're struggling with here

and there are definitely different schools of thought on the subject. If it's possible to have this information before today's 5:00 meeting, that would be great. If a phone call is better, we'd love to chat.

Thank you!

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC

PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the

intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly

prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Dana Swanson

To:

Weigant, Kevin

Date:

10/15/2014 11:22 AM

Subject:

RE: E-correspondence to Dollar Tree Stores

Kevin, This is more of a philosophical question, I guess. The employee information is a requirement to verify they are paying the appropriate tax, correct? The 1099/vendor information is to help the City determine if

there are others out there who are not, so though we want the information, is it reasonable to demand compliance with that portion? Not saying we can't, just trying to understand the logic. Thanks,

Dana

Kevin Weigant" <kevin@mastax.org> 10/15/2014 11:05 AM >>>

As a template, it is perfect for the demand of the payroll information. You should consider a similar template for the demand of the vendors / 1099 information. Kevin Ps – which this specific taxpayer has complied with the payroll information, they remain non compliant

with the vendors/1099.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Wednesday, October 15, 2014 10:01 AM To: Kevin Weigant Subject: RE: E-correspondence to Dollar Tree Stores

Kevin,

I retrieved it from outgoing mail. Once you've had a chance to review the information provided, please let me know if you'd like me to send it anyway. I suspect we'll be able to use this letter template again.

Dana

Kevin Weigant" <kevin@mastax.org> 10/15/2014 9:53 AM >>>

If that letter has gone out – its ok, If the letter has not gone out – kill it. Taxpayer provided the total hours via email this AM. I have not done the review yet, but it appears close. kevin

Municipal Auditing Services LLC

PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the

intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990. From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Wednesday, October 15, 2014 9:46 AM

To: Kevin Weigant; Susan Slayton

Cc: David Buckingham Subject: E-correspondence to Dollar Tree Stores

Good morning,

Joe's letter to Dollar Tree Stores is attached for your records. If you have any questions, please let me know.

Enjoy your day,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

From:

"Kevin Weigant" <kevin@mastax.org>

 

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

10/13/2014 2:24 PM

Subject:

RE:

ID #302585 & (2)

accounts - ID #304400 & 304398

If you can get the CPA's attention, I would like to see the 2010-2013 1040 tax package on these taxpayers. Then I would be in much better position to tell you what is going on here.

kev

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Monday, October 13, 2014 2:00 PM To: Kevin Weigant Subject: ID #302585 & (2) accounts - ID #304400

304398

Kevin,

Do you consider the

letter provided by his CPA, or is further follow up needed?

account to be closed based on the attached

The same CPA also provided a letter re:

From your perspective, what is the status on these two?

Regards,

attached).

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is

intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Dana Swanson

To:

Weigant, Kevin

Date:

10/16/2014 1:26 PM

Subject:

RE: ltr.business license.

141015.doc

Thank you~

Kevin Weigant" <kevin@mastax.org> 10/16/2014 12:21 PM >>>

Mas is good

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866 P): 559-277-5990 F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act,

18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this

communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Thursday, October 16, 2014 12:00 PM

To: Kevin Weigant; Susan Slayton

Subject: ltr.business license.Kerrigan Mahan.141015.doc

Kevin & Susan,

Joe asked that I send you the attached draft letter

suggestions, please feel free to make red-line changes and return to me.

If you have comments or

Thank you,

Dana Swanson Legal Assistant/Deputy City Clerk

City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

10/21/2014 3:32 PM

Subject:

RE: MAS Letters

Attachments:

Morro Bay Info 3-20140827.doc; Letter to MB Business Community Reference MAS

Audit.pdf; Morro Bay authorization-20140827.doc; Morro Bay Billing 1-20140827.doc; Morro Bay Billing 2- 20140827.doc; Morro Bay Billing 3-20140827.doc; Morro Bay Discovery 1-20140827.doc; Morro Bay Discovery 2-20140827.doc; Morro Bay Discovery 3-20140827.doc; Morro Bay Info 1-20140827.doc; Morro Bay Info 2-20140827.doc

You bet - attached.

These are all of the approved letters.

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Tuesday, October 21, 2014 3:00 PM To: Kevin Weigant Subject: Fwd: MAS Letters

Hi Kevin,

To be sure the information we're providing to the Council is accurate,

can you please forward the standard templates you use for communication with local businesses? Not sure there's really three, I suspect there's

a 1st/2nd/3rd for discovery and the same for deficiency. Is that

correct? In any regard, please send the templates you feel are

appropriate.

Thanks,

Dana

David Buckingham 10/21/2014 2:47 PM >>>

Dada / Susan,

Please send samples of the 3 MAS letters for inclusion in the staff report.

Thanks,

Dave

From:

"Kevin Weigant" <kevin@mastax.org>

To:

Dana"

Swanson" <DSwanson@morro-bay.ca.us>

Date:

11/4/2014 9:23 AM

Subject:

RE: Payment from

Case #303119

Good job,

Cash the check. I will include a copy in our next billing package and

note the item as paid at city.

The taxpayer's account has a 450 balance due. I have adjusted his

account and mailed him a copy.

the way he pro-rated and calculated the tax. Mathematically, it simply will not work. That is why I credited his account for the payment, giving him an opportunity to address the issue(s) or make payment in full thereby completing the protest process

His protest is unacceptable, because

kev

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Tuesday, November 04, 2014 9:00 AM To: Kevin Weigant

Subject: Payment

Case #303119

Hi Kevin,

The attached payment was received at City Hall. Shall we process the

payment and you can include on your next invoice, or do you prefer I send the originals to you?

Will wait to hear.

Thanks,

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Municipal Auditing Services LLC PO Box 11866 Fresno CA 93775-1866

P): 559-277-5990

F): 559-277-5929

Municipal Auditing Services LLC email disclosure:

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally privileged. This information is confidential information and is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you are not the intended recipient, you are notified that any disclosure, copying, distribution or the taking of any action in reliance on this communication is strictly prohibited. If you are not the intended recipient, please immediately delete this communication and destroy any copies and notify the sender by responsive e-mail or by telephone at (559) 277-5990.

From:

Dana Swanson

To:

kevin@mastax.org

Date:

10/29/2014 7:48 AM

Subject:

RE: Request your input (Out of Office)

I will be attending a conference Wednesday, October 29 through Friday, October 31, returning on Monday, November 3. I will have limited access to e-mail during this time and will respond as soon as possible. If you have an urgent matter, please contact Jamie Boucher at jboucher@morro-bay.ca.us.

Thank you.

Kevin Weigant" <kevin@mastax.org> 10/28/14 11:54 >>>

Comments in red below

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us]

Sent: Tuesday, October 28, 2014 10:46 AM To: Kevin Weigant Subject: Request your input

Hi Kevin,

This isn't a case you're currently working on, it's a renewal of an existing license, but it brings up a question I'd like to run by you if you don't mind. If we get it wrong, it will end up with you and that's not good at this point.

Beach N Bay Getaways is a vacation rental property management company that claims to be based in Los Osos. They manage several properties along the central coast, including some in Morro Bay. They come into Morro Bay to clean the property between tenants. Each vacation rental has a business license.

1. They claim to be based in Los Osos, but the website lists

as the mailing address. I confirmed this is a mail stop only, not their physical business address (Perry's Parcel Service).

2. There are two websites used for advertising. Beach N Bay

Getaways and U Relax Vacation Rentals. Do they need a license for each? I've attached the bottom of each website which show the same physical

address but two different phone numbers.

My thoughts are Nicholas Juren needs two business licenses, one dba Beach N Bay Getaways and one dba URelax Vacation Rentals. Do you agree? Maybe. He needs a license because he has boots on the ground in our jurisdiction managing these properties. The PO Box is a bonus. Los Osos lack of a business tax ordinance is a bonus.

Question: does he have a store front in los osos???

Your specific question could go either way. He needs to make a statement, written, that these seemingly separate entities share the same federal id number. If he can do that, than one license. If they

are really separate, they each would then have to answer questions about their boots.

We should also ask him to verify the number of employees, right? Because he is outside, it would only be the number entering the City, not total.

Thank you,

Dana Swanson Legal Assistant/Deputy City Clerk

City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

Weigant, Kevin

Date:

11/4/2014 11:50 AM

Subject:

RE: Request your input

Sorry it took me a while to get back to this. He does not have a storefront in Los Osos, the business is apparently run from their home. Your input re: federal id number and employees is very helpful. Many thanks, Dana

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street Morro Bay, CA 93442 Office: 805-772-6568

Fax: 805-772-6572 dswanson@morro-bay.ca.us

Kevin Weigant" <kevin@mastax.org> 10/28/2014 11:54 AM >>>

Comments in red below

From: Dana Swanson [mailto:DSwanson@morro-bay.ca.us] Sent: Tuesday, October 28, 2014 10:46 AM To: Kevin Weigant Subject: Request your input

Hi Kevin,

This isn't a case you're currently working on, it's a renewal of an

existing license, but it brings up a question I'd like to run by you if you don't mind. If we get it wrong, it will end up with you and that's not good at this point.

Beach N Bay Getaways is a vacation rental property management company that claims to be based in Los Osos. They manage several properties along the central coast, including some in Morro Bay. They come into Morro Bay to clean the property between tenants. Each vacation rental has a business license. They claim to be based in Los Osos, but the website lists as the mailing address. I confirmed this is a mail stop only, not their physical business address (Perry's Parcel

Service).There are two websites used for advertising. Beach N Bay Getaways and U Relax Vacation Rentals. Do they need a license for each? I've attached the bottom of each website which show the same

physical address but two different phone numbers.

needs two business licenses, one dba

Beach N Bay Getaways and one dba URelax Vacation Rentals. Do you agree? Maybe. He needs a license because he has boots on the ground in our jurisdiction managing these properties. The PO Box is a bonus. Los Osos lack of a business tax ordinance is a bonus.

My thoughts are

Question: does he have a store front in los osos???

Your specific question could go either way. He needs to make a statement, written, that these seemingly separate entities share the same federal id number. If he can do that, than one license. If they are really separate, they each would then have to answer questions about their boots.

We should also ask him to verify the number of employees, right? Because he is outside, it would only be the number entering the City, not total.

Thank you,

Dana Swanson

Legal Assistant/Deputy City Clerk City of Morro Bay

595 Harbor Street

Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

From:

Dana Swanson

To:

Weigant, Kevin

Date:

11/6/2014 9:22 AM

Subject:

RE: Staff meeting re: Business License Implementation

Will do. Thanks~

New topic - any thoughts on the following Business & Professions Code? Apparently the musicians who live in MB are riled up. Not sure if any of them actually received bills, or if it's word of mouth.

16000.5.

Notwithstanding Section 16000, no incorporated city shall require a regulatory license or impose a regulatory license fee with respect to cafe musicians.

Cafe musician,” for the purposes of this section, means any person playing a musical instrument in any place or establishment where food or alcoholic beverages are sold, offered for sale or given away, who is an employee, or independent contractor, of such place or establishment. “Cafe musician” does not include an owner, manager, or operator of such place or establishment.

Added by Stats. 1969, Ch. 969.)

Dana Swanson Legal Assistant/Deputy City Clerk City of Morro Bay 595 Harbor Street Morro Bay, CA 93442 Office: 805-772-6568 Fax: 805-772-6572

dswanson@morro-bay.ca.us

Kevin Weigant" <kevin@mastax.org> 11/6/2014 9:14 AM >>>

I have this on my calendar. Please call 877-845-7370

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