Morro Bay-MAS Emails

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To:

    CC: " Susan Slayton"

    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,

  • 8/9/2019 Morro Bay-MAS Emails

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    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.

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "David Buckingham"

    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 wil l 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. When

    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.

    kev

    From: David Buckingham [mailto:[email protected].

    us]

    Sent: Wednesday, October

    29,

    2014

    11:00

    AM

    To: Kevin Weigant

    Subject: Call?

    Kevin,

  • 8/9/2019 Morro Bay-MAS Emails

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    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

  • 8/9/2019 Morro Bay-MAS Emails

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    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.

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    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

    [email protected]

    805)

    772-6217

    805) 772-7329 fax

    Kevin Weigant" 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

  • 8/9/2019 Morro Bay-MAS Emails

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    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.

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    From: Susan Slayton

    To: Weigant, Kevin

    Date: 9/10/

    2014

    2:

    07 PM

    Subject: Re: concern?

    Wow...Bonnie worked in Business License about 4 years ago

    I

    would definitely proceed

    with

    assessing

    this

    person...let

    it

    all come out in the wash.

    ss

    Kevin Weigant"

    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.

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    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" 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.

  • 8/9/2019 Morro Bay-MAS Emails

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    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"

    8/

    18/2014

    8:31 AM >>>

    Hi Susan,

    We are about ready for letters

    1. Authorization

    2. nfo

    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.

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    From: Susan Slayton

    To: [email protected]

    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.

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    From: Cathy Weaver

    To: [email protected]

    Date: 11/

    12/2014

    7:58

    AM

    Subject: 180 Capri

    Attachments:

    201411120755.pdf

    see attached

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    From: Cathy Weaver

    To: [email protected]

    Date: 9/12/

    2014

    11:13

    AM

    Subject: 2007 & 2008 fees

    Attachments:

    201409121111.pdf

    see attached

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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.

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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.

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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.

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    From: "Kevin

    Weigant"

    To: "Susan Slayton"

    CC: " Cathy Weaver"

    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.

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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

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    use of the

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    are

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: Cathy Weaver

    To: [email protected]

    Date: 9/11/

    2014

    2:

    51 PM

    Subject: BL 096651

    Attachments:

    201409111450.pdf

    see attached

  • 8/9/2019 Morro Bay-MAS Emails

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    From: Cathy Weaver

    To: [email protected]

    Date: 9/11/

    2014

    7:

    53 AM

    Subject: BL 100399 & 098008

    Attachments:

    201409110752.pdf

    Hope this helps

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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. Do they

    really owe

    the

    city these amounts???? Or

    is

    something else

    going

    on?

    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,

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    are

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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 $

  • 8/9/2019 Morro Bay-MAS Emails

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    Home app $

    Home fee $

    Contractor $

    Sub $

    Delivery $

    Thanks

    kevin

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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

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    entity named above. If

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    reader of this message is not the

    intended recipient,

    you

    are hereby notified that any

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Susan Slayton"

    CC: " Cathy Weaver"

    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

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    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

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    is

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    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.

  • 8/9/2019 Morro Bay-MAS Emails

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    From: Cathy Weaver

    To: [email protected]

    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.

  • 8/9/2019 Morro Bay-MAS Emails

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    From: Cathy Weaver

    To: Kevin Weigant

    Date: 11/

    12/2014

    8:25

    AM

    Subject: RE:

    No, the Finance Dept does

    that.

    Kevin

    Weigant" 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

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    any copies

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    the sender by

    responsive e-mail

    or by

    telephone at (559) 277-

    5990.

    From:

    Cathy Weaver [mailto:[email protected]]

    Sent: Wednesday, November 12, 2014 8:00

    AM

    To:

    Kevin

    Weigant

    Subject:

    see

    attached

  • 8/9/2019 Morro Bay-MAS Emails

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    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" 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

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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:

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    covered by the Electronic Communications Privacy Act,

    18 U.S.C.

    Sections

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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

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    is

    intended only

    for

    use of the

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    entity named above. If

    the

    reader of this message is not the

    intended recipient,

    you

    are hereby notified that any

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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:[email protected]]

    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

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    CONFIDENTIALITY:

    This E-mail

    is

    covered

    by

    the Electronic Communications Privacy

    Act,

    18 U.S.C.

    Sections 2510-2521 and

    is

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    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

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    is

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  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    Date: 10/

    17/2014

    11:28

    AM

    Subject: RE: Business License

    renewal

    dates

    Got

    it.

    Thanks

    kevin

    From: Cathy Weaver [mailto:[email protected]]

    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

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    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.

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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:

    [email protected]]

    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.

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    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:[email protected]]

    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: 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.

    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.

  • 8/9/2019 Morro Bay-MAS Emails

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    From: Cathy Weaver

    To: Kevin Weigant; Susan Slayton

    Date: 9/9/

    2014

    12:

    18 PM

    Subject: RE: Re: Home occ question

    Correct

    Kevin

    Weigant"

    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:

    [email protected]]

    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...maybe with planning and Rob? I

    believe

    we need to have

    home occs

    for

    each business

    that

    is being conducted

    out

    of a single home.

    ss

  • 8/9/2019 Morro Bay-MAS Emails

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    Kevin

    Weigant"

    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.

  • 8/9/2019 Morro Bay-MAS Emails

    43/491

    From: "Kevin

    Weigant"

    To: "Susan Slayton"

    CC: " Cathy Weaver"

    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

  • 8/9/2019 Morro Bay-MAS Emails

    44/491

    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

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    the taking of

    any

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    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.

  • 8/9/2019 Morro Bay-MAS Emails

    45/491

    From:

    Kevin

    Weigant"

    To: "Cathy Weaver"

    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

  • 8/9/2019 Morro Bay-MAS Emails

    46/491

    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

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    mail

    or by

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  • 8/9/2019 Morro Bay-MAS Emails

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    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"

    9/

    10/

    2014 8:38

    AM >>>

    Yup,

    they

    came in because

    they got

    our letter on

    8/

    28/2014.

    1.

    f

    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:

    i. Date of application or copy of

    application

    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,

  • 8/9/2019 Morro Bay-MAS Emails

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    We had

    a

    business customer come in...how do you want us

    to

    proceed?

    Susan

    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.

  • 8/9/2019 Morro Bay-MAS Emails

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    From: "Kevin

    Weigant"

    To: "Cathy Weaver"

    CC: " Susan Slayton"

    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:[email protected]]

    Sent:

    Friday, October

    10, 2014

    9:

    00

    AM

    To:

    Kevin

    Weigant

    Subject: Veteran exemption

    Hi

    Kevin: got one

    of

    your auditing letters and called this

    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.

    Municipal Auditing Services LLC

    PO Box

    11866

    Fresno CA 93775-1866

    P):

    559-277-5990

    F):

    559-277-5929

  • 8/9/2019 Morro Bay-MAS Emails

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    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.

  • 8/9/2019 Morro Bay-MAS Emails

    51/491

    From: "Kevin

    Weigant"

    To: "David Buckingham" , "

    Dana Swanson"

  • 8/9/2019 Morro Bay-MAS Emails

    52/491

    From: "Kevin

    Weigant"

    To: "Susan Slayton"

    CC: " Cathy Weaver"

    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

  • 8/9/2019 Morro Bay-MAS Emails

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    F):

    559-

    277-

    5929

    Municipal Auditing Services LLC email disclosure:

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

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    18 U.

    S.

    C.

    Sections

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    is

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    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

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    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.

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    From: "Kevin

    Weigant"

    To: "Dana Swanson"

    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 stated he does not do

    any work

    in

    the

    City and is

    not required

    to have a license.

    In

    closing, we

    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

    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: attached).

    From your perspective, what

    is

    the

    status on these two?

    Regards,

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    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

    [email protected]

    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.

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    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 He

    has

    submitted

    a

    written request for

    an

    appeal, but no information was

    provided as

    to

    the basis of that appeal.

    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.

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    From: "Kevin

    Weigant"

    To: "Susan Slayton" , "

    Dana Swanson"

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    From: Dana Swanson

    To: [email protected]

    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

    [email protected]

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    From: Dana Swanson

    To: [email protected]

    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 and add any

    comments that are appropriate.

    Thanks so much...

    I

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

    a

    quick

    process for dealing with them.

    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

    [email protected]

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    From: Dana Swanson

    To: Slayton, Susan; [email protected]

    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

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    From: Dana Swanson

    To: [email protected]

    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

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    From: Dana Swanson

    To: [email protected]

    Date: 11/6/

    2014

    2:

    59 PM

    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

    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.

    is

    the

    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?

    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

    [email protected]

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    From: Dana Swanson

    To:

    CC: Pannone, Joseph; Slayton, Susan; [email protected]

    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

    [email protected]

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    From: Dana Swanson

    To: [email protected]

    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