Morro Bay-MAS Emails

From:
To:
CC:
Date:
Subject:
"Kevin Weigant" <kevin@mastax.org>

<dbuckingham@morro-bay.ca.us>
" Susan Slayton" <SSlayton@morro-bay.ca.us>
10/8/2014 10:07 AM
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:

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From:
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Subject:

D
" avid Buckingham" <DBuckingham@morro-bay.ca.us>
10/29/2014 11:43 AM
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. 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: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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
7/10/2014 5:56 AM
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 >>>

PO Box 11866
P): 559-277-5990
F): 559-277-5929

NOTICE OF CONFIDENTIALITY: This E-mail is covered by the
Electronic Communications Privacy Act, 18 U.S.C. Sections 25102521 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:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/10/2014 2:07 PM
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" <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.
2.
3.
We both understand the he said / she said

We both understand the nature of contractor honesty
However, with that said, if we have an issue on our side we should nip it in the bud.
Fyi
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/16/2014 10:47 AM
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 (
Also, we track the MAS invoices on the date only. No need to record the actual case numbers.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
8/18/2014 9:03 AM
Re: MAS Letters?
Yes, we are. I will do that right now; thanks for the reminder.
Susan
Hi Susan,
We are about ready for letters
1.
2.
3.
4.
5.
Authorization
Info Request
Discovery
Deficiency
City Letterhead.
Thanks
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
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:
To:
Date:
Subject:
Attachments:
see attached
Cathy Weaver
kevin@mastax.org
11/12/2014 7:58 AM
180 Capri
201411120755.pdf
From:
To:
Date:
Subject:
Attachments:
see attached
Cathy Weaver
kevin@mastax.org
9/12/2014 11:13 AM
2007 & 2008 fees
201409121111.pdf
From:
To:
Date:
Subject:
Attachments:

C
" athy Weaver" <cweaver@morro-bay.ca.us>
9/16/2014 10:32 AM
302233REVISION
30223320140916 bill due.pdf
Sorry Cathy, I made a mistake in the penalties. this is the corrected

copy
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:

C
9/16/2014 8:54 AM
30223330223320140916 bill due.pdf
Hi Cathy
Taxpayer has asked to settle this matter at the City Counter. This is
your copy if they come in.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

C
9/15/2014 1:37 PM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

C
10/22/2014 11:32 AM
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]

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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

C
11/14/2014 10:50 AM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:

S
" usan Slayton" <SSlayton@morro-bay.ca.us>
" Cathy Weaver" <cweaver@morro-bay.ca.us>
9/25/2014 2:48 PM
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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

C
11/10/2014 7:54 AM
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:
To:
Date:
Subject:

C
11/5/2014 7:49 AM
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:
To:
Date:
Subject:

C
11/13/2014 9:19 AM
308504-Harbor Traiding & Bait
Hi Cathy,
308504-Harbor Trading & Bait (BL #102277)
What date did he apply?

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Attachments:
see attached
Cathy Weaver
kevin@mastax.org
9/11/2014 2:51 PM
BL 096651
201409111450.pdf
From:
To:
Date:
Subject:
Attachments:
Hope this helps
Cathy Weaver
kevin@mastax.org
9/11/2014 7:53 AM
BL 100399 & 098008
201409110752.pdf
From:
To:
Date:
Subject:

C
11/14/2014 1:01 PM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

C
9/10/2014 11:51 AM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

C
9/12/2014 7:53 AM
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:
To:
Date:
Subject:

C
9/15/2014 2:05 PM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

C
9/10/2014 5:39 PM
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:
To:
CC:
Date:
Subject:

S
9/16/2014 10:34 AM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Cathy Weaver
kevin@mastax.org
10/15/2014 1:02 PM
Pacific Dance call
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:
To:
Date:
Subject:
Cathy Weaver
Kevin Weigant
11/12/2014 8:25 AM
RE:
No, the Finance Dept does that.

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Sent: Wednesday, November 12, 2014 8:00 AM
To: Kevin Weigant
Subject:
see attached
From:
To:
Date:
Subject:
Cathy Weaver
Kevin Weigant
11/5/2014 7:55 AM
Re: 305163-
Here you go:

BL # = 102215
Paid = $137.00
Date = 10/3/14
Cathy
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:
To:
Date:
Subject:

C
10/22/2014 11:36 AM
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.

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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

C
9/11/2014 11:19 AM
RE: BL 100399 & 098008
Very nice, thank you.

Sent: Thursday, September 11, 2014 8:00 AM
To: Kevin Weigant
Subject: BL 100399 & 098008
Hope this helps

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

C
8/7/2014 7:20 AM
RE: Business License Application
Thanks, I will get this out in todays mail.
kev

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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

C
10/17/2014 11:28 AM
RE: Business License renewal dates
Got it.
Thanks
kevin

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

C
9/11/2014 3:29 PM
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

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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

C
10/15/2014 1:35 PM
RE: Pacific Dance call
Sorry, something is up because we do have voice mail.

I am calling her right now.
kev

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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Cathy Weaver
Kevin Weigant; Susan Slayton
9/9/2014 12:18 PM
RE: Re: Home occ question
Correct!
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...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

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:

S
9/15/2014 8:56 AM
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

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
"
To:
Date:
Subject:
Kevin Weigant" <kevin@mastax.org>

C
10/15/2014 1:24 PM
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.
Expire Date: None

To: Kevin Weigant
Subject: Ross Electric
This is the license he closed out back in May. Cathy

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Cathy Weaver
Kevin Weigant; Susan Slayton
9/10/2014 12:53 PM
RE: Serenitybytheseabalancedue. doc
No, I haven't called her back yet with the amount I came up with.
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:
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
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...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.
From:
To:
CC:
Date:
Subject:

C
10/10/2014 9:20 AM
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

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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

D
" avid Buckingham" <DBuckingham@morro-bay.ca.us>, "Dana Swanson" <DSwans...
10/10/2014 2:40 PM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:

S
9/15/2014 8:26 AM
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
TOT Rate
BL Tax
TOT Pen
2009-10
2010-11
2011-12
2012-13
2014-15

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
" ana Swanson" <DSwanson@morro-bay.ca.us>
11/14/2014 2:03 PM
302221Private Investigator
You may remove this item from your list. Taxpayer has provided required
document. Upon review MAS has closed his case.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
10/13/2014 2:15 PM
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:

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
CC:
Date:
Subject:

D
10/9/2014 2:43 PM
302723-Barrett Martin
Reach out anytime.

302723Source: 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.
has advised a superior governmental agency (CSLB) that he is
in business at the above address. Mr.
obtained insurance
bonding which made the above CSLB license active. As of this date the
CSLB remains unchanged. Taxpayer was billed per the Ordinance.
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

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

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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
" usan Slayton" <SSlayton@morro-bay.ca.us>, "Dana Swanson" <DSwanson@mor...
10/17/2014 10:43 AM
303729-Law Office of Joan S Bauman
This matter has been fully resolved. You may remove this taxpayer from
your enforcement list.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Dana Swanson
kevin@mastax.org
11/4/2014 2:53 PM
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Dana Swanson
kevin@mastax.org
11/6/2014 1:52 PM
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:
To:
Date:
Subject:
Attachments:
Dana Swanson
kevin@mastax.org
10/10/2014 1:26 PM
BL Audit Status.141010.xlsx
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Attachments:
Dana Swanson
Slayton, Susan; kevin@mastax.org
9/23/2014 10:50 AM
Business License Audit 201409231036.pdf
Susan & Kevin,

The attached was received by certified mail today.
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Attachments:
Dana Swanson
kevin@mastax.org
10/13/2014 1:38 PM
Casa De Spanish Designs - ID #302665
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Dana Swanson
kevin@mastax.org
11/6/2014 2:59 PM
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
CC:
Date:
Subject:
Attachments:
Dana Swanson
Pannone, Joseph; Slayton, Susan; kevin@mastax.org
9/17/2014 11:03 AM
Compliance with Business License Audit
201409171047.pdf
Karen,
Please see the attached correspondence. If you have any questions, please feel free to call.
Best Regards,
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Dana Swanson
kevin@mastax.org
11/6/2014 3:34 PM
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Attachments:

D
11/10/2014 7:54 AM
FW: Questions regarding Morro Bay audit
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:
To:
Date:
Subject:
Dana Swanson
kevin@mastax.org
10/21/2014 2:55 PM
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

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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
I have this on my calendar. Please call 877-845-7370

PO Box 11866
P): 559-277-5990
F): 559-277-5929
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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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.
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Attachments:
Dana Swanson
10/16/2014 11:51 AM
ltr.business license.
141015.doc
141015.doc
Kevin & Susan,

Joe asked that I send you the attached draft letter to
If you have comments or
suggestions, please feel free to make red-line changes and return to me.
Thank you,
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:

D
10/14/2014 10:30 AM
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Attachments:
Dana Swanson
kevin@mastax.org
11/4/2014 8:56 AM
Payment
201411040844.pdf
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:

D
10/27/2014 7:44 AM
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:
To:
Date:
Subject:
Dana Swanson
10/28/2014 2:54 PM
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Attachments:

D
10/27/2014 8:48 AM
RE: (3) business license audit letters
Morro bay status 20141027b.xlsx
Chart with these added.

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.
2.
Case ID #302430
Case ID #302221
3. BeFit Enterprises - Case ID #302877
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Dana Swanson
Weigant, Kevin
10/13/2014 2:18 PM
Re: 302585-
That is interesting. I'll be interested to see how this turns out.

Thank you,
Dana
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 called
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

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?

is the status on these two?
Regards,
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442

Office: 805-772-6568
Fax: 805-772-6572
attached). From your perspective, what
From:
To:
Date:
Subject:
Dana Swanson
Slayton, Susan; Weigant, Kevin
10/17/2014 11:22 AM
Re: 303729-Law Office of Joan S Bauman
This makes me unreasonably happy...it must be Friday.

Thanks!
Dana
This matter has been fully resolved. You may remove this taxpayer from your enforcement list.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Dana Swanson
kevin@mastax.org
11/4/2014 3:17 PM
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Dana Swanson
Weigant, Kevin
11/6/2014 3:05 PM
RE: Bill Foppiano
I did and now I want to go hear him play! Let's see how it goes tonight.
Did you see his web presence? Hes legit and taxable.
Should I put him in as a lead?

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Sent: Thursday, November 06, 2014 2:00 PM
To: Kevin Weigant
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:
To:
CC:
Date:
Subject:
Dana Swanson
Weigant, Kevin
Buckingham, David; Slayton, Susan
10/10/2014 2:15 PM
RE: BL Audit Status.141010.xlsx
I had planned to share it with them, along with our City Attorney. Thanks, Kevin.
I am going to CC susan and david on this because my comments are something I dont 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 taxpayers 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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
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...I think this will give us a good picture of the "typical" complaints and develop a quick
process for dealing with them.
Dana Swanson
City of Morro Bay
595 Harbor Street

Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Dana Swanson
Weigant, Kevin
9/23/2014 2:54 PM
RE: Business License Audit -
Thanks, Kevin.
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

Our file is closed. Thank you.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
at (559) 277-5990.

Subject: Business License Audit -
Susan & Kevin,

Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:

D
10/13/2014 1:57 PM
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
claims no business, advised BL
required for the periods SBOE was open.
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

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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

D
11/6/2014 3:42 PM
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.

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
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

D
9/17/2014 11:59 AM
RE: Compliance with Business License Audit
Perfect. Thank you.

kevin

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
City of Morro Bay
595 Harbor Street

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
11/6/2014 4:20 PM
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...... They have
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.
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
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
City of Morro Bay
595 Harbor Street

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Dana Swanson
Weigant, Kevin
10/15/2014 11:22 AM
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

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.

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
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

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
City of Morro Bay
595 Harbor Street

Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:

D
10/13/2014 2:24 PM
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

To: Kevin Weigant
Subject:
ID #302585 & (2)
304398
Kevin,
Do you consider the


Regards,
Dana Swanson
City of Morro Bay
595 Harbor Street

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Dana Swanson
Weigant, Kevin
10/16/2014 1:26 PM
RE: ltr.business license.
141015.doc
Thank you~
Mas is good

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Subject: ltr.business license.Kerrigan Mahan.141015.doc
Kevin & Susan,

Joe asked that I send you the attached draft letter
If you have comments or
suggestions, please feel free to make red-line changes and return to me.
Thank you,
Dana Swanson
City of Morro Bay
595 Harbor Street

Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
D
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 220140827.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.

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
Dada / Susan,
Please send samples of the 3 MAS letters for inclusion in the staff
report.
Thanks,
Dave
From:
To:
Date:
Subject:

D
11/4/2014 9:23 AM
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. His protest is unacceptable, because
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
kev

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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Dana Swanson
kevin@mastax.org
10/29/2014 7:48 AM
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

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
City of Morro Bay
595 Harbor Street

Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Dana Swanson
Weigant, Kevin
11/4/2014 11:50 AM
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

Comments in red below

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.
My thoughts are
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Dana Swanson
Weigant, Kevin
11/6/2014 9:22 AM
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

at (559) 277-5990.

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:

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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442

Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Attachments:
Dana Swanson
Weigant, Kevin
10/27/2014 8:56 AM
RE: Status of open accounts
201410270834.pdf
Kevin,
Attached is the Culligan Water letter. Please let me know your thoughts. I'll update my chart with the
notes you've sent this morning.
Thank you,
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929

at (559) 277-5990.

To: Kevin Weigant
Subject: Status of open accounts
Kevin,
Can you please verify if any of these accounts have been successfully
closed?
Culligan Central Coast Water - 10/16/14 email to City implies
uncooperative providing employee informationThomas C. Wilmer
Construction - Case ID
Case ID
Case ID 302712Fine Line Homes (
Case ID #
Kessling Construction - Case ID
Case ID #
Case #
Case #304398
Thank you,
Dana Swanson
City of Morro Bay
595 Harbor Street

Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:

S
10/17/2014 10:08 AM
RE: Thomas Wilmer - Case ID # 302824
302824Thomas Wilmer
Construction,
Source: Contractor license #491299, Class B, start 5/9/1986, "active",

Bonding in all periods
Notification letters: 9/15/2014
Taxpayer contact: 9/25/2014-rec

confirmed location, no
other locations, claimed no work done in Morro Bay.
Billiing: 1252.20. Taxpayer was taxed for his corp / admin / home
office and not his activities or completed operations as a contractor.
Billing Letters: 9/25/2014, 10/15/2014.
No other contact.
Without regard to the taxpayer letter, this is a clear cut case.

Taxpayer is due one more billing letter (approx 11/5/2014). After that
you can goto administrative citations (do you have these - very powerful
if not you should set them up asap), or you choice of enhanced
enforcement (you have options).
kev

To: Dana Swanson
Cc: Kevin Weigant

Subject: Fwd:
Case ID # 302824
This may need the same letter we sent to
Susan
Mary Szlavik <
10/16/2014 4:51 PM >>>
Good evening Ms. Slayton:
Please see the attached correspondence from Mr. Stulberg regarding

Case ID #302824
Mary C. Szlavik
Legal Assistant
Jeffrey D. Stulberg, ALC
1042 Palm Street, 2nd Floor
San Luis Obispo, CA 93401
805) 544-7693 (phone)
805) 544-7006 (fax)
The information and/or document(s) transmitted herewith are privileged

and may contain attorney/client work privilege of confidential nature
and is intended for use of the addressees listed above. If you are
neither the intended recipient, employee nor agent responsible for
delivery of this document, you are hereby notified that any disclosure,
copying, distribution or the taking of any action in reliance on the
contents of this document is strictly prohibited. If you have received
this email in error, please notify us immediately by telephone to
arrange for return of the original document to the sender.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Dana Swanson
kevin@mastax.org
11/4/2014 2:15 PM
Request for revised invoice
201411041358.pdf
Hi Kevin,
I sopke with Susan and we are going to return the penalty check for Main Street Antiques. Can you
please send a revised invoice that shows total due/paid of $128 for this account. We will let
go
through the adjudication process so you can leave them on there.
E-copy of the revised invoice is fine.
Thanks,
Dana
From:
To:
CC:
Date:
Subject:
Attachments:
Dana Swanson
kevin@mastax.org
Buckingham, David; Slayton, Susan
11/6/2014 8:21 AM
Staff meeting re: Business License Implementation
11.6.14 pdfd agenda and reports.pdf
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:

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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:

D
10/13/2014 2:23 PM
accounts - ID #304400 & 304398
We consider both of these accounts open. Their DCI accounts are below.
Both have active license. Both have company appointments. Both have
primary business locations inside the City of Morro Bay. They are in
business regardless of their making money or not. Again, we called the
CPA, but he does not want to answer our questions.
In conclusion, why would they goto the effort, continuing education,
cost of education, cost associated with their license and maintain
company appointments.
Dissecting the CPA language, I will venture a guess that either (a) they
are maintaining everything to show a business loss for tax purposes, (b)
they are actually doing work and generating revenue, or (C) they are
collecting residuals on their prior contacts.
Name:
License#: 0670592
Resident Insurance Producer
License type: Accident and Health

Status:
Active
Status Date:
09/07/1984
Expiration Date:
09/30/2016
License type: Life-Only
Status:
Active
Status Date:
09/07/1984
Expiration Date:
09/30/2016
Business Address:
Company Appointments
This licensee is authorized to transact on behalf of the

following:
GENWORTH LIFE AND ANNUITY INSURANCE COMPANY

For: Accident and Health
Effective: 01/01/2007

For: Life-Only
Records 1 to 7
Name:
License#: 0648056
License type: Accident and Health

Status:
Active
Status Date:
07/15/1983
Expiration Date:
09/30/2016
License type: Variable Contracts

Status:
Active
Status Date:
08/15/1986
Expiration Date:
09/30/2016
License type: Property Broker-Agent

Status:
Active
Status Date:
04/10/1986
Expiration Date:
09/30/2016
License type: Life-Only

Status:
Active
Status Date:
07/15/1983
Expiration Date:
09/30/2016
License type: Casualty Broker-Agent
Status:
Active
Status Date:
04/10/1986
Expiration Date:
09/30/2016
Business Address:
Company Appointments
This licensee is authorized to transact on behalf of the

following:
DELAWARE LIFE INSURANCE COMPANY

For: Life-Only


For: Life-Only
JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A.)

JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A.)

For: Life-Only
METROPOLITAN LIFE INSURANCE COMPANY

METROPOLITAN LIFE INSURANCE COMPANY

For: Life-Only
PHILADELPHIA AMERICAN LIFE INSURANCE COMPANY

PHILADELPHIA AMERICAN LIFE INSURANCE COMPANY

For: Life-Only
TRANSAMERICA LIFE INSURANCE COMPANY

DEARBORN NATIONAL LIFE INSURANCE COMPANY

For: Life-Only
DEARBORN NATIONAL LIFE INSURANCE COMPANY

TRANSAMERICA LIFE INSURANCE COMPANY

For: Life-Only
CONGRESS LIFE INSURANCE COMPANY

BLUE SHIELD OF CALIFORNIA LIFE & HEALTH INSURANCE COMPANY

For: Life-Only
BLUE SHIELD OF CALIFORNIA LIFE & HEALTH INSURANCE COMPANY

ALLIANZ LIFE INSURANCE COMPANY OF NORTH AMERICA

For: Life-Only
ALLIANZ LIFE INSURANCE COMPANY OF NORTH AMERICA

CONGRESS LIFE INSURANCE COMPANY

For: Life-Only
Records 1 to 27

To: Kevin Weigant
Subject:
304398
ID #302585 & (2)
Kevin,
Do you consider the


attached).
Regards,
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
10/29/2014 4:14 PM
302596-
302596Source: contractor #552949 start 1989. Class B & C33, Bonding in all
periods.
Taxpayer contact:
9/19/2014 Mr
confirmed active contractor license. Claims to have
retired. Taxpayer does not believe he needs a license.
9/29/2014 Taxpayer advised he is sending payment
10/29/2014 Taxpayer emailed stated he now wants to protest the fees.
Billing: $1195.20
The 1040's are in order, I will request.
Status on this case should be

Hold - pending 1040s

To: Kevin Weigant
Subject: Fwd: MAS Audit
Kevin,
Will forward some of these weird ones to you in equal parts for you to
see what people say you your team is doing, and to give an opportunity
to set the record straighter.
Dave
10/29/2014 2:17 PM >>>
Hello, my name
I have been notified about the audit,
I responded to the MAS collection agency in Fresno to let them know I
have been injured and retired since 2008. I did have a current business
license thru October of 2010 but have not returned to contracting since
my injuries. When my last business license expired I went to the city
desk and explained my situation and was told that IF I returned to work
I could renew my business license at that time. I explained this to the
auditor and he promptly sent me a bill for $1195.20 for past due fee's
and penalties.
The letter the City and MAS sent states ""if your firm, employees,
agents, or contractors solicited, proposed, presented, represented,
sold, delivered, serviced, advertised or acted in any method or manner
with the purpose or intent to solicit or transact business in the City
of Morro Bay"" and so on it goes -
I have not done any of the above. I never had any employees, and again
as stated above I have been retired since 2008.
In 2008 I had right knee surgery, 2009 left knee surgery, 2010 left
rotator cuff surgery, 2011 right rotator cuff replacement surgery. I
have been retired from contracting/working for quite some time.
My wife and I are both living on Social Security and I feel the demands
of the MAS Audit are unfair, wrong and create a definite financial
hardship on us. At this time I will not be paying the charges requested
and you will be protesting this action with the City Manager.
A copy of this email has been sent to the Morro Bay Mayor and to the
Morro Bay City Manager.
I appreciate your time and response into this matter.
thank

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

D
10/29/2014 2:01 PM
Amnesty Penalties
Here is the lay of the land:
Amnesty classifications - type of taxpayer
1.
Unlicensed / unnoticed taxpayer = they don't have a license. They don't have an MAS case. (we
are assuming they will surrender)
2.
Unlicensed / noticed = they don't have a license. They have an MAS case, but don't have a billing
3.
Unlicensed / noticed / billed = they don't have a license. They have an MAS case. They have a
billing statement.
4.
Paid = taxpayer complied and paid prior to amnesty. (you are going to need a plan here)
5.
Licensed / unnoticed taxpayer = they have a license. They have not been selected for review.
functionally cant claim amnesty-problem)
6.
Licensed / noticed = have a license, has MAS file, (functionally cant claim amnesty-problem)
7.
Licensed / noticed / billed = they have a license, They have findings on their case. (possible matrix)
a.
<25% change
b.
>25% change
8.
Licensed / paid = they have already paid their findings. (this will be an issue)
Penalties also have some areas you will want to review.
1.
Deficiency penalties = good corporate citizens with a business license.
a.
They should have reported correctly.
b.
I don't see how you can waive without looking like a give away
c.
You should waive because they are our good corp citizens, they are local,
d.
little or no $$$ impact either way.
e.
I favor 25%. If the finding are less than 25% they are penalty free, otherwise no waiver
2.
Discovery penalties = corporate pirates. Some in town. Some out of town.
a.
90 days
b.
This is major $$$. of the revenue stream for 90 days.
c.
It only protects the taxpayer who happens to fall into a very narrow window.
d.
This is the emotional one. Amnesty will create a checkmate. They will either comply or not, but
they wont stop complaining.
e.
I do not favor waiving on any discovery case.
Notice is another issue:

You know the drill. Regardless of how much outreach you do, there will be an endless stream of
taxpayers claiming amnesty or penalty waivers long after the period. Yes the period is over. They will
continue and claim they were not properly noticed. I did not know. No one told me. Notice is not
required, but the Council is responding to these types of claims now. Is 90 days a hard line? It will get
tested.
Minor details:
a.
b.
If they participate in the above is win, are they entitled to a payment plan??
If they lose,
i.
ii.
are they entitled to a payment plan.

Can they use the protest policy?

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant <kevin@mastax.org>
10/10/2014 1:06 PM
Comment
Kevin,
This is from one of my council members:
I am getting correspondence from businesses concerned about MAS's request for employee W2's and
vendor information. I feel it's totally inappropriate and would like to understand if the city has supporting
policy or ordinance to support such a request. If the city does not have such policies or ordinances then I
feel as a city it's appropriate to require MAS discontinue these requests of our businesses in Morro Bay.
As they have stated they represent the City of Morro Bay it's ultimately the city who makes policy and
enforces policy."
How would you respond if you were me? (discounting the fact that it is from one member, vice the council
as a whole)
Dave
From:
To:
Date:
Subject:

10/8/2014 9:57 AM
Confidenality
Per this AM
MAS is an extension of Staff and per our contact are tied to your
Ordinance. This is the Ordinance.
Ordinance:
5.04.190 - Information confidential.
It is unlawful for the collector or any person having an administrative
duty under the provisions of this title to make known in any manner
whatever the business affairs, operations, or information obtained by
any investigation of records and equipment of any person required to
obtain a license, or pay a license tax, or any other person invited or
examined in the discharge of official duty, or the amount or source of
income, profits, losses, expenditures, or any particular thereof, set
forth in any statement or application, or to permit any statement or
application, or copy of either, or any book containing any abstract or
particulars thereof to be seen or examined by any person; provided that
nothing in this section shall be construed to prevent:
A.
The disclosure to, or the examination of records and equipment by,
another city official, employee, or agent for collection of taxes for
the sole purpose of
administering or enforcing any provisions of this title or collecting

taxes imposed hereunder;
B.
The disclosure of information to, or the examination of records by,
federal or state officials or the tax officials of another city or
county if a reciprocal arrangement exists, or to a grand jury or court
of law, upon subpoena;
C.
The disclosure of information and results of examination of records of
particular taxpayers, or relating to particular taxpayers, to a court of
law in a proceeding brought to determine the existence or amount of any
license tax liability of the particular taxpayers to the city;
D.
The disclosure after the filing of a written request to that effect, to
the taxpayer himself, or to his successors, assignees, and guarantors as
to the items included in the measure of any paid tax, any unpaid tax, or
amounts of tax required to be collected, interest, and penalties;
further provided, however, that the city attorney approves each such
disclosure and that the collector may refuse to make any disclosure
referred to in this subdivision D when in his opinion the public
interest would suffer thereby;
E.
The disclosure of the names and addresses of persons to whom licenses
have been issued, and the general type or nature of their business;
F.
The disclosure by way of public meeting or otherwise of such information
as may be necessary to the city council in order to permit it to be
fully advised as to the facts when a taxpayer files a claim for refund
of license taxes, or submits an offer of compromise with regard to a
claim asserted against him by the city for license taxes or when acting
upon any other matter;
G.
The disclosure of general statistics regarding taxes collected or
business done in the city.
Redacting information:
MAS does not want any taxpayer or employee id numbers. They may be
redacted. This goes for the financial / earnings information as well.
Security:
MAS is required by law to retain taxpayer collected information. All
information is stored on a server and network that in no way shape or
form is connected to the internet. MAS is 100% hack proof in this
regard. All paper documents are scanned into our server for storage and
shredded in DOD certified shredders. Our physical location is
non-disclosed. The location is secured by live audio monitoring 24/7 by
sonitrol security. Our server hard drives (all of them) are removed at
night and stored on-site in a media class safe.
MAS retains many jurisdictions taxpayer databases and several State of

California taxpayer databases. MAS has never failed a security audit by
any agency.
MAS by its own charter is prevented from working for any other entity
except a governmental entity.
In our 15 years in business, MAS has never had a data loss. MAS has
never had a taxpayer claim of identity theft.
Recapitualtion:
While it is natural for a taxpayer to be concerned about security and
privacy issues in this modern day, the fact is that they are exposed to
far greater data losses, identity theft and loss by their own ATM cards
or even the City than MAS.
Work around:
For some, none of the above will do.
Have the taxpayer send their information to the City. Then forward it
to MAS for processing.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant
11/12/2014 3:30 PM
Contractor vs. Employee
Hi Kevin,
I suspect we'll be in close touch in the week ahead as we sort out how to implement the ordinance
changes I expect the council to pass tonight.
Related, but less pressing, have been thinking about - as we relook our BL code - why we charge
independent contractors who work out of another business a full licence fee.
If we have a licence tax to pay for the demand a business puts on city services, and if we charge $32 for
each additional employee, why might we not consider having a $32 permit for independents who work out
of a business with a full licence. (yoga instructor, barber, etc)
Will also be interested in chatting about our code in general. I recall you saying it was not bad, and I
agree. Seems some clarification would be useful, but perhaps not a wholesale revision.
Dave
From:
To:
Date:
Subject:

10/8/2014 9:14 AM
Document request
Hi Dave,
Based upon this AM-
Ordinance:
The Ordinance imposes a tax at about $30.00 per head. Without going any
further, these documents will work:
1.
W3 - This is a single page transmittal cover sheet to the W2.
Most of the time it contains the number of heads. Sometimes it is
incomplete and worthless. This is the best
2.
W2 - perfect document in all cases.
3.
DE9 - This is the State EDD quarterly payroll form. Multi page
per quarter. A real tree killer covering 4 years. Taxpayers don't like
it. MAS does not like it. But absent the above, this will get the job
done.
Then the Ordinance throws in a curve ball:
5.04.150 - Determination of average number of employees.

The annual average number of employees in any business shall be
determined by totaling the annual working hours of all fulltime,
part-time, and seasonal employees, or any combinations thereof, and
dividing that total by two thousand. In the result, any fraction greater
than .5 shall be considered as one employee.
There is no way to get at this number other than the actual payroll
records. Multi pages per payroll period covering 4 years. Taxpayers
don't like it. MAS does not like it. However, if the taxpayer has lots
of part-time workers this is the only method to make the determination.
Real take away:
The above only applies to a small fraction of businesses in your

community because you don't have a large employee base. These are our
good corporate citizens. They have a business license. The changes in
their account will only be the delta between what the paid and the
actual + penalties.
This is a spot check. If the report is anywhere near the actual, the
case is closed without changes. We are not looking to nit pick our good
corporate citizens.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

10/8/2014 10:18 AM
Fishing
MAS/City likes to eat, not fish.
These are taxpayers without a business license.
To this end we use governmental sourced databases to generate a majority

of our leads. SBOE, FTB, IRS, DOI, DRE, DCA, 1099, etc..............
The theory here is simple. (1) superior governmental sourced data, (2)
taxpayer has represented to the superior agency that they are in
business, (3) taxpayer is therefore prevented as a matter of law from
telling the local jurisdiction that they are not in business.
We use vendor information and 1099 collected from our good corporate
citizens during audit. The theory here is equally as simple. (1)
information developed from in-city source, (2) rebuttable presumption
establishes physical nexus, (3) absent a rebuttable position, the
taxpayer is liable.
Each and every lead is hand checked against the City's business license
database to prevent errors.
Taxpayers are interviewed to confirm physical nexus and therefore

taxable nexus.
Is MAS/City fishing = No. We are eating. We are doing our jobs as

defined in the Ordinance.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:

D
" avid Buckingham" <DBuckingham@morro-bay.ca.us>, "Susan Slayton" <SSlay...
11/13/2014 8:45 AM
FW: CITY OF MORRO BAY BUSINESS LICENSE
2014-citymorrobay-businesslicense.pdf
MAS does not have a case on this guy. I have checked bus name, address,
owner name. nothing. I don't know how he got our email address.
This taxpayer has business license #99342 which was last paid 6/27/2007.
By the way - his letter is boiler plate garbage that is at least 10

years old. He could have cut to the case with National Med v. Modesto,
but he did not do his own research. The issue he is trying to address
preemptively) is "apportionment". It is defined in your Ordinance by
5.04.080.
The upshot is that this guy is taxable. He is entitled to an

apportionment. This would be conducted by taking his gross dividing by
the amount paid by Morro Bay to arrive at the percentage. That
percentage then is applied to the tax rate.
kevin
From: RWLSS Posted At: Thursday, November 13, 2014 7:31 AM

Posted To: 3-Info
Conversation: CITY OF MORRO BAY BUSINESS LICENSE
Subject: CITY OF MORRO BAY BUSINESS LICENSE
Sir Please find attached a digital copy of a letter regarding the City of
Morr Bay business license fees.
The original is in tomorrow's mail.
If you have any questions, you are welcome to contact me at the number
below.
Thank you.
REESE Water & Land Surveying Services

tel/fax
http://www.reesesurveying.com/>

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
David Buckingham <dbuckingham@morro-bay.ca.us>

SSlayton@morro-bay.ca.us, jpannone@awattorneys.com, kevin@mastax.org
10/30/2014 8:08 AM
Fwd: I figured out the exemption
Sent from my iPhone

Begin forwarded message:
From: "David Buckingham" <dbuckingham@morro-bay.ca.us>

Date: October 30, 2014 at 8:07:55 AM PDT
To: "Kevin Weigant" <kevin@mastax.org>
Subject: Re: I figured out the exemption
Kevin, I'm just starting a 6+ hour walkabout with our mayor.. That is, I'm not gonna be able to work this
until late today.
Would ask that you make contact with Susan and or Joe Pannone.
My brief comment on this message is that I actually think our councilmembers do want to be seen
changing the ordinance in this case.
When course of action we had was to grab these penalties internally.

However, that was not politically acceptable.
Further, I do not believe our attorneys believe that we currently have the authority in the code even to
forgive penalties.
That's all I can do for now got to go
Copying Susan and Joe.
Dave
Sent from my iPhone
On Oct 30, 2014, at 7:34 AM, "Kevin Weigant" <kevin@mastax.org> wrote:
No Ordinance change required. You dont want your political leaders voting a giving out breaks. You
also want each taxpayer judged on their own merits out of the publics eye - containment. You can do
this by policy/procedures as the Ordinance framework is in place see below.
5.08.130 - Home occupations.

Each home occupation constituting a business and not otherwise specifically enumerated or taxed in this
chapter shall pay an annual license tax in accordance with the schedule enumerated in Section 5.08.020.
No business license will be issued if the home occupation as conducted is contrary to provisions of Title
17, zoning.
Exceptions: Home occupations consisting of the producing, selling, or supplying of products, goods,
articles or services, which are intended to augment or supplement a primary source of income and which
include but are not limited to hobby, handicraft, handyman, or personal service activities and which are
conducted in or on, but which are incidental to the personal residence of the persons so engaged may
request exception from the annual license tax of this section and such request shall be considered in
accordance with the following:
A. The person seeking exception shall file an application for a business license with the collector and will
attach, thereto, a request for exception, in writing, with the collector setting forth the reasons exception is
sought.
B. The collector shall consider each request on an individual basis, and the Business License Rate
Schedule shall be used for charges.
C. Appeal from the collectors' decision may be filed under the provisions of Section 5.04.210
Ord. 285 2 (part), 1986; Ord. 225 12, 1982; Ord. 159 11, 1978: Ord. 94 4, 1971: Ord. 89 2
part), 1971: prior code 6205)
Like the protest process, they apply. You decide on the application.
Suggested guidelines:
1.
Sole prop a.
Gross Sch C revenue >$3000 = accepted application
b.
If zero revenue, with deductions >$3000 = accepted application
2.
LLC
a.
Application rejected they are a corporation in the eyes of the Feds and State.
3.
Corp
a.
most of your applicants will fall into #1. Most will fail the test. Those that do pass the test, are in at the
Home Occ Exemption rate. Win/win
From:
To:
Date:
Subject:
Attachments:
David Buckingham
Kevin Weigant
10/10/2014 4:30 PM
Fwd: Letter from City Manager reference the MAS Business Licence Audit
Letter to MB Business Community Reference MAS Audit.pdf

Department Heads,
Please help me get this out as widely as possible to our great Morro Bay business community.
Thanks,
Dave
From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant
10/29/2014 3:33 PM
Fwd: MAS Audit
Kevin,
Will forward some of these weird ones to you in equal parts for you to see what people say you your team
is doing, and to give an opportunity to set the record straighter.
Dave
10/29/2014 2:17 PM >>>
Hello, my name is
I have been notified about the audit, I responded to the MAS collection
agency in Fresno to let them know I have been injured and retired since 2008. I did have a current
business license thru October of 2010 but have not returned to contracting since my injuries. When my
last business license expired I went to the city desk and explained my situation and was told that IF I
returned to work I could renew my business license at that time. I explained this to the auditor and he
promptly sent me a bill for $1195.20 for past due fee's and penalties.
The letter the City and MAS sent states ""if your firm, employees,
agents, or contractors solicited, proposed, presented, represented,
sold, delivered, serviced, advertised or acted in any method or manner
with the purpose or intent to solicit or transact business in the City of
Morro Bay"" and so on it goes I have not done any of the above. I never had any employees, and
again as stated above I have been retired since 2008.
In 2008 I had right knee surgery, 2009 left knee surgery, 2010 left
rotator cuff surgery, 2011 right rotator cuff replacement surgery. I have
been retired from contracting/working for quite some time.
My wife and I are both living on Social Security and I feel the demands
of the MAS Audit are unfair, wrong and create a definite financial
hardship on us. At this time I will not be paying the charges requested
and you will be protesting this action with the City Manager.
A copy of this email has been sent to the Morro Bay Mayor and to the
Morro Bay City Manager.
I appreciate your time and response into this matter.
thank
From:
To:
Date:
Subject:
Attachments:
David Buckingham
10/9/2014 4:45 PM
Fwd: MAS Letter for Community
MAS Letter for Community.docx
Kevin,
Rough first draft for review / comment.
Dave
From:
To:
Date:
Subject:

D
" avid Buckingham" <dbuckingham@morro-bay.ca.us>
11/6/2014 10:59 AM
FYI - penalty
Hi Dave,
Just reviewed copy of (below). I am double checking to make sure this

is what the city wants. Comments in red
Section 5.04.275 Limited time Suspension and Refund of Penalties.

A. Notwithstanding any other provision of this title, the imposition of
penalties, applicable to any person (everyone) as set forth in section
5.04.270,
shall be suspended, if, at any time between July 8, 2014, through

March 13, 2015 (the "Amnesty Period"), that person responsible for
payment of business license taxes in accordance with to this title
pays all business license taxes then due and owing to the City.
B. Within sixty days after the effective date of this section, City
shall
refund any penalties paid for failure to timely obtain a business

license (deficiency penalties stand) to any person who paid business
license fees in accordance
with to this title during the Amnesty Period.
C. As of March 14, 2015, this section shall be repealed and of no
further force and effect, unless otherwise provided by the City
Council through an amendment to this section.
There are holes here because penalties are charged in a number of

different situations.
1.
Discovery of unlicensed taxpayer
2.
Deficiency of licensed taxpayer for incorrect classification
3.
Deficiency of licensed taxpayer for missed periods
4.
Deficiency of licensed taxpayer for under reported head counts
As proposed, an amnesty is granted to the unlicensed taxpayer, but our

good corporate citizens are left in the cold.
Fyi
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
" usan Slayton" <SSlayton@morro-bay.ca.us>, "David Buckingham" <DBucking...
10/10/2014 2:13 PM
MAS status update
Hi guys,
Just an FYI, every single in-city business license holder has received
at least our first letter. They are all in the mailing cycle.
Now we start on the out-of-city license holders.
This should mean that most of the complaints will start to decline,
except of course for the hard core protest kinda guys.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
11/14/2014 12:15 PM
more on independents
5.04.320 - Concessions.
Every person who operates any business, whether upon a cost, rental, or commission basis, as a
concession or upon a rented floor space in or upon a premises of any person licensed under any
provisions of this title, shall be required to obtain a separate and independent license pursuant to the
appropriate provisions of this title, and shall be subject to all provisions of this title regulatory, directive, or
penal.
Ord. 89 2 (part), 1971: prior code 6128

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Attachments:

10/8/2014 7:55 AM
Morro Bay performance as of today
Morro Bay performance.xlsx
Hi Dave,
Good chat. Attached are the numbers you asked for and some extras.
Please let me know if there is anything else you want.
kevin
From:
To:
CC:
Date:
Subject:
David Buckingham
Dana Swanson; Joe Pannone; Susan Slayton; jfox@awattorneys.com
Kevin Weigant
10/29/2014 3:54 PM
Ordinance Change
Joe and All,

Based on the two motions passed and ongoing discussions, I think we are looking for an ordinance
change that:
is generally temporary in nature. (I know the ordinance will likely be permanent until it is repeals but its
effects should be temporary.
but gives both council and staff ongoing authority to forgive penalties
says that any business that pays back taxes during the 90-day grace period will have all penalties
forgiven.
perhaps also addresses that those businesses require a current business licence.
is available only to businesses who paid penalties, or are due to pay penalties, as a result of the MAS
audit begun around 8 July (need language that does not require us to refund penalties paid previously to
MAS, but that also allows businesses not contacted by MAS to access the penalty-free amnesty
ends that 90 day amnesty 90 days from the effective date
establishes an also temporary threshold exception

exception should either end at the end of 90 days, or remain only until the BL code is updated.
establishes a new tax level for this business licence (but we don't want to be limited in raising that tax
level in the future.)
sets the threshold at $2500 annual gross receipts, or another measure and level to be discussed.
In no way prevents us from going after any business, local or out of town, for the full penalty after the
amnesty period ends.
The bottomline intent is to:
forgives penalties for any business that comes in from the cold during the amnesty period and pays both
their back taxes and current taxes
creates a special category of very small businesses that may qualify for an exception to purchase a
licence for a nominal fee - until we relook our code.
We need to notice the meeting NLT Tuesday.

We need to have some staff discussion, and outreach to council, in the next few days.
Does that sound about like what we are talking about?
Dave
From:
To:
D
Date:
10/17/2014 8:46 AM
Subject:
RE: KINDA HOT - MAS request for a call backFwd: Voicemail Message (Water Billing >
Jamie Boucher) From:222
303441-Spencers Fresh Markets, 2650 Main Street, Morro Bay CA 93442
john Spencer 805-772-8103)
Letters: 9/2/2014, 9/23/2014, 10/13/2014
Contact: 9/25/2013 rec jim wells store manager 805-772-8103. Grocery

store. Two locations-one in morro bay. Requested W2, vendors, 1099.
Mr Wells stated he wanted the request in writing. (letter sent same
day)
Hi Dave,
Letters are not the issue. (ps-susan has authorized copies).
The issue here is that john is getting the notification letters and jim
is not taking care of his stuff. As of this date, no information,
letters or data has been received from this taxpayer.
On or about 11/13/2014 we will returning this matter to the City as

non-cooperative asking for enhanced enforcement.
If john is feeling frustrated or harassed he should be yelling at Jim
and not the City.
kevin

To: Kevin Weigant
Subject: KINDA HOT - MAS request for a call backFwd: Voicemail Message
Water Billing > Jamie Boucher) From:222
Kevin,
Pls see below.
Want to send me any details before I talk to him?
Was his 3rd letter in the mail before he called?
Can you send me samples of the 3 letters. Perhaps copies of the 3 sent
to Spencers.
Thanks,
Dave
Jamie Boucher 10/16/2014 3:37 PM >>>
Dave,
This is from the Jim Wells, Manger from Spencers regarding MAS... he
requested you call him back... it might be good to listen to the
message but what he is saying is that he received a 3rd Notice from MAS
after complying with all other requests) He felt it was
threatening... He's frustrated... and he has called them, was told
all was good and then received the 3rd Notice...
His phone number is 772-8103 and won't be available until Monday...
thanks
jamie
Water Billing <voicemail@morro-bay.ca.us> 10/16/2014 3:13 PM >>>
IP Office Voicemail redirected message

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:

D
10/14/2014 9:02 AM
RE: Audio
113956da_20141006_Line04.au; 134754da_20141006_Line02.au
Hi Dave,
This one went by the books.
303885-Ruby Dragon, 875 Main Street #C, Morro Bay CA 93442
Source: Business license review BL #101143

Letters: 9/29/2014
Recording 113956da = this is her inbound voice mail - nothing here
Recording 134754da = this is the real phone call - Taxpayer is evasive
with regard to her vendors "far too many - I can't do that" but gave up
the fire safety guy and bottled water guy. States no employees. We
closed.
Recapitulation:
MAS handling was straight by the book. Taxpayer was interviewed. Her
verbal statements were accepted and her case was closed.
Please visit www.rubydragon.com
This web site clearly shows that there are "many" individuals (at least
a dozen) providing services and practicing out of this location. The
taxpayers evasive answers and inability/unwillingness to cooperate in
this regard is "bad faith".
Regardless of what you have going on with this case and the above
information, MAS strongly recommends the City send this taxpayer a
demand letter for document production.
kevin

To: Kevin Weigant
Subject: Audio
Have a recording on this taxpayer?
Dave
Ruby Dragon
875 Main Street

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Attachments:

D
" David Buckingham" <DBuckingham@morro-bay.ca.us>, "Susan Slayton" <SSlay...
10/10/2014 2:09 PM
Copy of BL Audit Status 141010.xlsx
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.
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.
1.
The taxpayer rights to protest are protected by an in place
process.
2.
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

To: Kevin Weigant
Hi Kevin,
I apologize, I found three more. Please take a look at Fine Line Homes
thru William E. Kelly, 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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant
10/10/2014 2:31 PM
RE: Comment
Are you, or can you, make it clear that a business may provide W3s OR, W2s, OR DE9 . . . and that
personal and compensation data may be redacted.
I'd like to be able to say that a business that provides a W3 with compensation data redacted would fully
meet the requirement, and should be able to provide that documentation without undue burden.
Dave
Ordinance:
5.04.050 - License and tax payment required.
There are hereby imposed upon the businesses, trades, professions, callings, and occupations
specified in this title license fees as established annually in the Business License Rate Schedule.
5.04.180 - Statements not conclusive.
No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same
preclude the city from collecting by appropriate action such sum as is actually due and payable
hereunder. Such statement and each of the several items therein contained shall be subject to
audit and verification by the collector, his deputies, or authorized employees of the city, who are
hereby authorized to examine, audit, and inspect such books and records of any licensee or
applicant for license, as may be necessary in their judgment to verify or ascertain the amount of
license fee due.
All licensees, applicants for licenses, and persons engaged in business in the city are required to permit
any examinations of such books and records for the purposes aforesaid
5.12.010 - Duties of collector.
It shall be the duty of the collector, and he/she is directed, to enforce each and all of the provisions of
this title. The code enforcement officer and the chief of police shall render such assistance in the
enforcement hereof as may from time to time be required.
The collector, in the exercise of his/her duties imposed upon him/her under this chapter, and acting
through deputies or duly authorized assistants or the code enforcement officer or the chief of police, shall
examine or cause to be examined all places of business in the city to ascertain whether the
provisions of this title have been complied with.
The collector and each and all of the collector's deputies, duly authorized assistants, the code
enforcement officer and the chief of police and any police officer shall have the power and authority to
enter, free of charge and at any reasonable time, any place of business required to be licensed in this
chapter, and demand an exhibition of its license certificate.
The annual average number of employees in any business shall be determined by totaling the annual
working hours of all fulltime, part-time, and seasonal employees, or any combinations thereof, and
dividing that total by two thousand. In the result, any fraction greater than .5 shall be considered as one
employee.
Exceptions:
A.
The total annual working hours of one employee, as defined by Section 5.04.010, who may be either an
owner or the manager, need not be included in the total annual working hours used to determine the
average number of employees. Employees who are owners of a particular business and who report this
income as jointly derived from that business on a joint return to state or federal agencies under the
provisions of state or federal income tax laws shall be considered as one employee for purposes of
determining the average number of employees and qualify for this exception.
B.
Employees who do not report their wages, salaries or fees, as derived from the particular business, to
state or federal agencies under the provisions of state or federal income, social security or unemployment
insurance laws need not be included in the total annual working hours used to determine the average
number of employees.
Recapitulation:
Every business needs a business license.
City is required to inspect all business locations for the purpose to ensuring all of the Ordinance are being
obeyed.
City has the right to inspect the taxpayers book and records (without limitation) to ascertain (1) correct
classification, (2) correct taxation, (3) discover unlicensed business.
Documents requested: W3 are the easiest, W2 are acceptable, DE9 are a burden on the taxpayer,
payroll reports are a burden on the taxpayer.
The City (via MAS) is requesting documents that it is entitled to in order to complete its mandated tasks.
The documents requested have already been prepared for other taxation agencies which have little or no
impact upon the taxpayer in regard to compliance. Other type of document requests impart a burden
upon the taxpayer in their effort to comply.
The employers and employees Federal ID numbers, and earnings/taxation amounts are not used in this
process and can be redacted.
In short, the taxpayer must provide supporting documentation with regard to their renewals. The City will
accept almost any form of proof short of their word. Taxpayer concerns with regard to security are
addressed on a case by case basis and all of the taxpayers questions are fully answered. If the taxpayer
remains unsatisfied, MAS will provide an on-site auditor to review the taxpayers information.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant <kevin@mastax.org
Subject: Comment
Kevin,
This is from one of my council members:
I am getting correspondence from businesses concerned about MAS's request for employee W2's and
vendor information. I feel it's totally inappropriate and would like to understand if the city has supporting
policy or ordinance to support such a request. If the city does not have such policies or ordinances then I
feel as a city it's appropriate to require MAS discontinue these requests of our businesses in Morro Bay.
As they have stated they represent the City of Morro Bay it's ultimately the city who makes policy and
enforces policy."
How would you respond if you were me? (discounting the fact that it is from one member, vice the council
as a whole)
Dave
From:
To:
Date:
Subject:

D
11/13/2014 7:50 AM
RE: Contractor vs. Employee
In red

Sent: Wednesday, November 12, 2014 3:30 PM
To: Kevin Weigant
Subject: Contractor vs. Employee
Hi Kevin,
I suspect we'll be in close touch in the week ahead as we sort out how
to implement the ordinance changes I expect the council to pass tonight.
Related, but less pressing, have been thinking about - as we relook our
BL code - why we charge independent contractors who work out of another
business a full licence fee. (1) all definitions legal and accounting
say they are independent. (2) the Ordinance says they are taxable like everyone else (first law in ordinance.) There is no exemption.
3) and if you really want to get at the full fee issue, a traveling
salesmen should get the lower rate, not the person operating from a
fixed location. (4) they consume city services just like everyone else.
If we have a licence tax to pay for the demand a business puts on city
services, and if we charge $32 for each additional employee, why might
we not consider having a $32 permit for independents who work out of a
business with a full licence. (yoga instructor, barber, etc) You can do
pretty much anything you want. The problem is un-doing it at anytime in
the future. But the real answer is they are w2 employees. You are
giving your fine corporate citizen who create jobs as certain rate.
Independents (as we have discussed) do not create any jobs. Finally,
you have to move away from this idea that what you charge has any
relation to services provided because it simply is not a real concept.
This is a tax. Used to support the GF. A business privilege tax. The
exact same independent will pay $1500 in Beverly Hills. $5 in Hanford.
So, is BH more or less than MB.
Will also be interested in chatting about our code in general. I recall

you saying it was not bad, and I agree. Seems some clarification would
be useful, but perhaps not a wholesale revision. How do you eat an
elephant - small bites. Most is pretty solid. Some re-write. Some

concepts they City has not considered.
Dave
Kev
ps - we have a 10am phone call????? Is that correct????

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
10/28/2014 11:58 AM
RE: HEADS UP
If you have a min. tell me about the rescue plan

To: Kevin Weigant
Subject: Re: HEADS UP
Yep. He may have to recuse himself.
If he contacts you today to pay up, please expedite. Might not have to recuse if paid up.
DB
I hope you know the mayor has two cases with MAS. One for his corp office. One for his commercial /
residential rentals.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant
10/22/2014 8:29 AM
RE: Hi Kevin,
Veterans Memorial Hall, 209 Surf Street, MB.

Are you coming in the morning, or tonight?
Perhaps a coffee before the event?
Dave

Yes, but I dont have an address. 8:30amcorrect?

To: Kevin Weigant
Subject: RE: Hi Kevin,
Thanks.
R u planning to come over Thursday AM?
Dave

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Hi Kevin,
Hi Kevin,
I talked to the ACM in Alameda last week. A few members of our business community have, of course,
google MAS and found a few cities, including Alameda, who canceled their contracts. MAS is a
governmental service firm. As such we do not engage taxpayers in the internet or social media for to do
so is a basic violation of the taxpayers privacy, even though they run their mouths without stop. MAS
does not engage in any form of reputation management as many companies do with regard to the
plague that is the internet. Again, it does not matter what they say, the Ordinance (as written) is the law
to be applied.
I am not getting cold feet, and I think my council is going to hang in there, but I am doing my due
diligence. Best way of address Alameda in my estimation is head on, and I think it was primarily a political
decision vice an executive one. Political.
That said, two questions:
about what percentage of your clients end up bailing on you? 15 Years = 3. (1) Riverside in the early
2000s we had the contract for 2 weeks. Several years later we contracted once again. (2) Alameda
Executive staff and Council discovered that they were not enforcing their ordinance and that the audit and
its results would not be in the best interests of their political constituents. I am surprised that the ACM
gave comment. The City of Alameda breached our contact in the process of shielding their political
friends. We have made claim. It has been rejected. We are preparing for litigation. (did the ACM tell you
all that?) (3) Tustin The City requested a contract conclusion. We have agreed and are working out the
details.
Riverside was a joke. City Council approved 6-1. Then the 1 mailed every taxpayer in the city telling
them about the audit in unflattering ways. The next Council meeting exceed capacity. Cops. A real
media affair. By the end of the night we had the contract pulled. In ways, Alameda and Tustin are similar
in cause. You see we process a lot of data for leads. Both in Alameda and Tustin, we ran the Realtors
Board data early in the contracts. MAS was attacked by the realtors association in both cities while the
programs were in there infancy. Both political bodies folded. Alameda actually violated their Ordinance in
doing so, and Tustin immediately exempted them.
what cities can I reference in my staff report who have either recently completed, or are still conducing,
MAS audits?
City of Salinas
City of Stanton
City of Hawthorne
City of Monterey Park

City of Morro Bay ;->
City of Covina
City of Lemon Grove
Thanks,
Two more items:
1.
In 15 years, not one (1) taxpayer complaint or claim has been substantiated.
2.
MAS has been named in litigation twice. (1) City of Fresno. Tax protester names City
and MAS due to civil rights violations because tax is illegal. (MAS was excused). City won. Tax
protester refilled in Federal Court. MAS was not named. City won. (2) City of Stanton. Taxpayer filed
litigation claiming the act of stripping was a freedom of speech and therefore untaxable. (MAS was
excused). City won.
Dave
From:
To:
Date:
Subject:

kevin@mastax.org
10/30/2014 8:07 AM
Re: I figured out the exemption
Kevin, I'm just starting a 6+ hour walkabout with our mayor.. That is, I'm not gonna be able to work this
until late today.
Would ask that you make contact with Susan and or Joe Pannone.
My brief comment on this message is that I actually think our councilmembers do want to be seen
changing the ordinance in this case.
When course of action we had was to grab these penalties internally.

However, that was not politically acceptable.
Further, I do not believe our attorneys believe that we currently have the authority in the code even to
forgive penalties.
That's all I can do for now got to go
Copying Susan and Joe.
Dave
Sent from my iPhone
No Ordinance change required. You dont want your political leaders voting a giving out breaks. You
also want each taxpayer judged on their own merits out of the publics eye - containment. You can do
this by policy/procedures as the Ordinance framework is in place see below.
5.08.130 - Home occupations.

Each home occupation constituting a business and not otherwise specifically enumerated or taxed in this
chapter shall pay an annual license tax in accordance with the schedule enumerated in Section 5.08.020.
No business license will be issued if the home occupation as conducted is contrary to provisions of Title
17, zoning.
articles or services, which are intended to augment or supplement a primary source of income and which
include but are not limited to hobby, handicraft, handyman, or personal service activities and which are
conducted in or on, but which are incidental to the personal residence of the persons so engaged may
request exception from the annual license tax of this section and such request shall be considered in
accordance with the following:
A. The person seeking exception shall file an application for a business license with the collector and will
attach, thereto, a request for exception, in writing, with the collector setting forth the reasons exception is
sought.
B. The collector shall consider each request on an individual basis, and the Business License Rate
Schedule shall be used for charges.
C. Appeal from the collectors' decision may be filed under the provisions of Section 5.04.210
Ord. 285 2 (part), 1986; Ord. 225 12, 1982; Ord. 159 11, 1978: Ord. 94 4, 1971: Ord. 89 2
part), 1971: prior code 6205)
Like the protest process, they apply. You decide on the application.
Suggested guidelines:
1.
Sole prop a.
Gross Sch C revenue >$3000 = accepted application
b.
If zero revenue, with deductions >$3000 = accepted application
2.
LLC
a.
3.
Corp
a.
most of your applicants will fall into #1. Most will fail the test. Those that do pass the test, are in at the
Home Occ Exemption rate. Win/win
From:
To:
D
Date:
10/14/2014 2:06 PM
Subject:
RE: If you are bored, can you send me 1-2 more typical recordings just so I can say "I
have personally listened to several recordings and they are not mean or demanding . . ."
Attachments: 105110da_20141006_Line01.au; 110710da_20141006_Line01.au;
111447da_20141006_Line01.au
Some randoms
I liked 111447da in which the taxpayer basically threatens city/mas with
his good friend the mayor.

To: Kevin Weigant
Subject: If you are bored, can you send me 1-2 more typical recordings
just so I can say "I have personally listened to several recordings and
they are not mean or demanding . . ."
If you are bored, can you send me 1-2 more typical recordings just so I
can say "I have personally listened to several recordings and they are
not mean or demanding . . ."
The Galley? (
perhaps.
Couple others.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant
10/15/2014 12:44 PM
RE: Kevin,
8 on the 28th?
Nothing happening then - I may have led you astray.
8:30 - 10am on the 23rd is the Chamber Forum.
6pm on the 28th is Council Meeting.

If you want to do either, I think the Forum is best?
Dave
I have set my calendar for October 28, 2014 at 8am.
Address?????

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant; Joe Pannone
Subject: Kevin,
Kevin,
I am participating in a panel at our chamber forum 0830-1000am on 23 Oct ref the audit.
Also presenting at out 28 Oct council meeting.
Contemplating if you may want to participate in either. (likely not the CM)
Dave
From:
To:
Date:
Subject:

D
10/13/2014 8:19 AM
RE: Letter from City Manager reference the MAS Business Licence Audit
MAS will make sure that every taxpayer contact receives this letter at
least once.
kevin

To: Kevin Weigant
Subject: Fwd: Letter from City Manager reference the MAS Business
Licence Audit

Department Heads,
Please help me get this out as widely as possible to our great Morro Bay
business community.
Thanks,
Dave

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

kevin@mastax.org
10/10/2014 10:13 AM
Re: MAS Letter for Community
Perhaps the last constituencies out there that i need to be able to address are artists and galleries, and
consignment type shops ( junk / antiques)
A gallery must have a license. Got that.
Must every artist that has a piece of Art in that gallery have a license? If they live in MB? If they live
elsewhere?
Thoughts on consignment junk / antiques, ect?
Sent from my iPad

On Oct 10, 2014, at 9:05, "Kevin Weigant" <kevin@mastax.org> wrote:
No, in fact, we have a relationship with their corp office.

The taxpayer is engaging in political speech. (1) he if flat wrong no basis in fact, (2) his assumption is
massively flawed and reflects his lack of actual knowledge with regard to these matters, (3) he is
engaging in an emotional appeal the sounds like it has some basis in fact, but is really about shielding a
corp pirate from taxation at the expense of himself, and fellow business owners, and the city.
Think about it you are cisco. You gross hundreds of thousands of dollars per year from your customers
in Morro Bay. Would you stop servicing Morro Bay for a $150 business license?????
Sorry the taxpayers position is child like.
Kevin
Ps- thanks for the lead.
From: David Buckingham [mailto:dbuckingham@morro-bay.ca.us]

To: Kevin Weigant
Subject: Re: MAS Letter for Community
So it is likely that cisco has hundreds of these already and will not be surprised to get a bill?
And, the restaurant owner I talked yo who thought there was no way cisco would agree with this and
would simply quit delivering was likely incorrect?

Sent from my iPad
On Oct 10, 2014, at 8:11, "Kevin Weigant" <kevin@mastax.org> wrote:

Cisco delivers their products via company owned not for hire trucks and therefore are required to have a
business license in every city. No exemption
The transportation exemption is created when a trucking company pays to the State of California DMV an
in-lieu tax. This is evidenced by their motor carrier permit that will contain one of these markings
corporation = taxable) (private = taxable) (for-hire = NOT taxable). The price they pay to the DMV is also
vastly different $2000 vs $20,000.
kev
From: David Buckingham [mailto:dbuckingham@morro-bay.ca.us] of these

To: Kevin Weigant
Subject: Re: MAS Letter for Community
Kevin, quick question, does a company like Cisco, the food service company, pay a business license tax
in any city that requires one? Or are they covered under the interstate commerce exception?
Sent from my iPhone
On Oct 9, 2014, at 4:58 PM, "Kevin Weigant" <kevin@mastax.org> wrote:

Nice. Double check the read, saw a couple of typos/sound funny. I read my letters out loud to make sure
the read properly.
Get me a final copy on letterhead, sign it and I will put it in our mailing packages.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant <kevin@mastax.org
Subject: Fwd: MAS Letter for Community
Kevin,
Rough first draft for review / comment.
Dave
From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant
10/14/2014 9:44 AM
RE: More Morro
PS. I think this question got lost in the formatting way below:
Were our business licence office doing the audit, I assume we would have the authority to request
require) a list of vendors/suppliers? From where do we derive that authority?
Although I am sure we are "requesting" this, I want to ensure we indeed have the authority to
demand" this data.

Sorry dave, I dont understand 1 and 2. I think I nailed 3 in my last email.
kevin
From: David Buckingham [mailto:dbuckingham@morro-bay.ca.us]

To: Kevin Weigant
Subject: Re: More Morro
Kevin.
1. Tracking.
2. To my question? That authority is or is not in our code?
3. Can I send you name and get recording?
Dave
Sent from my iPhone
On Oct 13, 2014, at 2:07 PM, "Kevin Weigant" <kevin@mastax.org> wrote:
1.
Who is the taxpayer?
2.
I will assume they did not call MAS, because if they did they would clearly understand
that the phone call was recorded
3.
Which leads me to the demand part = BS.
4.
Merchants association exaggeration. This taxpayer does not speak for them and is in
no position to do so.
I will not tolerate any taxpayer slandering our name or reputation. Anyone who steps to that podium and
makes any such allegation, I would like their name, and business name. In return, I will give you a
complete breakdown of their case and a copy of all phone calls. After which we can discuss the taxpayer
slander (libel actually). The bottom line is that these clowns dont understand that the City Council
proceedings are recorded and broadcast. MAS will defend itself to the fullest extent of the law.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant
Subject: More Morro
HI Kevin,
Hope you enjoyed a Morro Bay free weekend.
Our City Council meeting is tomorrow evening. Will be my first ever . . . .
This came in today. It is unlikely that this writer had received my letter before sending:
I received a letter from the management group that the city hired to check on City Business Licenses. I
have had a city business license for many years. I could not figure out why I got the letter. I called them
and they demanded that I give them a list of all of my suppliers/vendors.
It is not my responsibility to do that. In fact, it is my position that my vendors are
trade secrets .
I have worked for several years to find reputable, reasonably priced vendors for my business. It is one of
the reasons I can keep my products reasonably priced. I am not about to provide that information so that
it can be shared with anyone.
I cannot find anything in the City code that requires a business to disclose their vendors information.
I have checked with a lawyer who confirmed my belief that I do not have to disclose that information.
This group that you hired is out of control. The business owners at the Merchant
s Association
meeting today were angry with the way we are being treated. I think you will have a large number of
angry business people at the city council meeting on Tuesday and I will be one of them. This group
needs to be reined in and given clear direction on what they are allowed to do.
I am reasonable confident with most of my answers to potential question, except, perhaps with the one
about vendors.
Were our business licence office doing the audit, I assume we would have the authority to request
require) a list of vendors/suppliers? From where do we derive that authority?
Although I am sure we are "requesting" this, I want to ensure we indeed have the authority to "demand"
this data.
Thanks,
Dave
From:
To:
Date:
Subject:
David Buckingham
Kevin Weigant
10/14/2014 9:57 AM
Re: Morro Bay performance as of today
Kevin,
Can you update lines 5-15 by mid afternoon?
At minimum would like the "what we have recovered so far without protest" number in our pocket for our
council meeting tonight.
Thanks,
Dave

Hi Dave,

kevin
From:
To:
Date:
Subject:

D
10/29/2014 4:24 PM
RE: Ordinance Change
I don't think you need Ordinance change. Plus they take time. Compose,
notice, read1, read2, read3, enacted. I think you want to move quicker
than that.
Read mine on amnesty, penalties.
kev

To: jfox@awattorneys.com; Dana Swanson; Joe Pannone; Susan Slayton
Cc: Kevin Weigant
Subject: Ordinance Change
Joe and All,
Based on the two motions passed and ongoing discussions, I think we are
looking for an ordinance change that:
is generally temporary in nature. (I know the ordinance will likely be

permanent until it is repeals but its effects should be temporary.
but gives both council and staff ongoing authority to forgive

penalties
says that any business that pays back taxes during the 90-day grace
period will have all penalties forgiven.
perhaps also addresses that those businesses require a current
business licence.
is available only to businesses who paid penalties, or are due to pay
penalties, as a result of the MAS audit begun around 8 July (need
language that does not require us to refund penalties paid previously to
MAS, but that also allows businesses not contacted by MAS to access the
penalty-free amnesty
ends that 90 day amnesty 90 days from the effective date
establishes an also temporary threshold exception
exception should either end at the end of 90 days, or remain only

until the BL code is updated.
establishes a new tax level for this business licence (but we don't
want to be limited in raising that tax level in the future.)
sets the threshold at $2500 annual gross receipts, or another measure
and level to be discussed.
In no way prevents us from going after any business, local or out of

town, for the full penalty after the amnesty period ends.
The bottomline intent is to:
forgives penalties for any business that comes in from the cold during
the amnesty period and pays both their back taxes and current taxes
creates a special category of very small businesses that may qualify

for an exception to purchase a licence for a nominal fee - until we
relook our code.
We need to notice the meeting NLT Tuesday.
We need to have some staff discussion, and outreach to council, in the

next few days.
Does that sound about like what we are talking about?
Dave

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
10/28/2014 8:16 AM
RE: Protection
In red

To: Kevin Weigant
Subject: Protection
Kevin,
Exciting council meeting scheduled for tonight.
What are the "four levels" of taxpayer protection you've referred to?
1.
Informal - Written-MAS protest process. City Finance to make determination (the taxpayer may
decline to participate in this process).
2.
Formal - Hearing-City Council - Ordinance 5.04.200-Failure to file statement
3.
Formal - Written-City Council - Ordinance 5.04.210-Appeal
4.
Courts
a.
Municipal Claim
b.
Court
5.04.200 - Failure to file statement.

If any person fails to file any required statement within the time prescribed, or if after demand therefor
made by the collector, he fails to file a corrected statement, the collector may determine the amount of
license tax due from such person by means of such information as he may be able to obtain.
If such a determination is made, the collector shall give a notice of the amount so assessed by serving it
personally or by depositing it in the United States Post Office at Morro Bay, California, postage prepaid,
addressed to the person so assessed at his last known address. Such person may, within fifteen days
after the mailing or serving of such notice, make application in writing to the collector for a hearing on the
amount of the license tax the collector shall cause the matter to be set for hearing within thirty days
before the city council. The collector shall give at least ten days' notice to such person of the time and
place of hearing in the manner prescribed above for serving notices of assessment. The council shall
consider all evidence produced, and shall make finding thereon, which shall be final. Notice of such
findings shall be served upon the applicant in the manner prescribed in this section for serving notices of
assessment.
Ord. 89 2 (part), 1971: prior code 6116)
5.04.210 - Appeal.
Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue
such license may appeal to the city council by filing a written notice of appeal with the clerk of the council.
The council shall thereupon fix a time and place for hearing such appeal. The city clerk shall give notice to
such a person of the time and place of hearing by serving it personally or by depositing it in the United
States Post Office at Morro Bay, California, postage prepaid, addressed to such person at his last known
address. The council shall have authority to determine all questions raised on such appeal. No
determination shall conflict with any substantive provision of this title.
Ord. 89 2 (part),1971: prior code 6117)
Want to make sure I have them straight.
Thanks for your note of last Friday with some great recommendations. Will be in more touch on those.
Dave

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

kevin@mastax.org
10/9/2014 11:15 AM
Re: Your letter
Hi Kevin, thanks for the invite you forwarded. Is it an accurate assessment that generally the maximum
bill should be about $1250?
That would be $137 a year times two to include the penalty' times four over four years +137 for the
current year?
Similar question, what is the highest bill that you've presented to any of the Morro Bay businesses to this
point in your work?
Thanks, Dave
Sent from my iPhone
If you want, we can include your letter in our mailings.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

10/8/2014 9:43 AM
Rights to privacy
Based upon this AM
The City is a sovereign taxation authority with very VERY few limitation
imposed by superior governmental agencies or the Courts.
Based upon Public Policy and the Courts, the taxpayer has no rights of
privacy with regard to taxation. The City has the right to this
information, the taxpayer has the obligation to comply. But the City's
own Ordinance also has something to say on this subject:
Ordinance:

No statement shall be conclusive as to the matters set forth therein,
nor shall the filing of the same preclude the city from collecting by
appropriate action such sum as is actually due and payable hereunder.
Such statement and each of the several items therein contained shall be
subject to audit and verification by the collector, his deputies, or
authorized employees of the city, who are hereby authorized to examine,
audit, and inspect such books and records of any licensee or applicant
for license, as may be necessary in their judgment to verify or
ascertain the amount of license fee due.
All licensees, applicants for licenses, and persons engaged in business
in the city are required to permit any examinations of such books and
records for the purposes aforesaid

It shall be the duty of the collector, and he/she is directed, to
enforce each and all of the provisions of this title. The code
enforcement officer and the chief of police shall render such assistance
in the enforcement hereof as may from time to time be required.
The collector, in the exercise of his/her duties imposed upon him/her

under this chapter, and acting through deputies or duly authorized
assistants or the code enforcement officer or the chief of police, shall
examine or cause to be examined all places of business in the city to
ascertain whether the provisions of this title have been complied with.
The collector and each and all of the collector's deputies, duly
authorized assistants, the code enforcement officer and the chief of
police and any police officer shall have the power and authority to
enter, free of charge and at any reasonable time, any place of business
required to be licensed in this chapter, and demand an exhibition of its
license certificate.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

10/8/2014 10:32 AM
Taxpayer options
Post findings, the taxpayer has the option of
1.
Paying the matter in full.
2.
Protesting the penalties (a) protest letter, (b) completed
paperwork, (c) payment in full - check #1 = penalties check #2 =
balance. City makes final determination.
3.
Payment plan - Taxpayer is offered three (3) payments on 30 day
cycles. This can be increase to six payment in very rare and extreme
cases - I don't think Morro Bay will ever have one.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
10/24/2014 10:09 AM
Taxpayer update
Yesterday, the woman who claimed her husband got a $5000 bill. I gave
her my card and asked her to call me 9am.
SHE DID NOT CALL.
I knew the minute she said $5000 that she was fake. A discovery case is
about $1200.00.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
10/24/2014 9:05 AM
Yesterday 20141023
Hi dave call anytime. I am at my desk.
I really do believe in fairness. Hard play but fair. I am also a

business owner. I heard them. There are some things I want to do right
now. Some things I would like Council to address - right now, and some
later. An discarded the 10 % garbage I heard.
1.
Alameda revisited - In all the excitement, I forgot to say that
Alameda was a highly successful contact the first time around 2004-2007.
2.
Right now changes:
a.
A common claim is that "I am not in business" associated with
SBOE and Contractor filings. MAS is changing its policy and practice in
this regard. Upon taxpayer claim, MAS will now ask for the 1040 tax
returns as further evidence of the taxpayers claim.
i.
If there is a positive or negative number in line 12 "business income"
the taxpayer will be considered " in business".
ii.
If
line 12 is blank "AND" the taxpayer is willing to close their offending
record. Upon proof of closure, MAS will close.
iii.
If
the taxpayer is unwilling to close the record, they will be considered
to be "in business".
b.
A common claim is that "I did not know", "no one told me". We
both understand that the City has no responsibility under to the law to
tell, notify, or inform. The Courts has clearly held that the taxpayer
is 100% responsible to understand the laws. But I, Kevin Weigant, can
do more.
i.
I
suggest a series of teaching sessions at City Hall. I will be glad to
come say every Saturday AM. Couple of hours per. I think everyone will
get tired of me in 3-4 weeks, and the city has demonstrated commitment
to the business community.
3.
Ordinance change - now.
i.
Change the home occupation exemption rules/ordinance. It should read
like this "if the taxpayer has less than $1500 in gross earnings AND
less than $1500 in expenses" they may apply for the home occupation
exemption. This is a reduced rate on the main license.
ii.
At
the exact same time change the penalty section. The current penalty
section only addresses a "delinquency" payment thereby assuming the
taxpayer has a license. What is left unaddressed is the guy you catch.
Yes he has a delinquency issue which is addressed by the ordinance, but
he also has a failure to file issue. A extremely serious charge at the
State and Federal level. Local jurisdiction should lock step. Cost of
recovery (1) discovery taxpayers are invoiced MAS fees (or whatever the
future holds). (2) good corporate citizens (those with a BL) cost of
recovery should happen at >25%+ increase in findings.
1.
Add Failure to file penalty - 10% per month 100%.
2.
Cost of recovery penalty - if the taxpayer has finding they pay
the cost of audit and recovery (MAS FEES).
3.
This type of Ordinance change is easy. No Prop 218 issues.
Write it, read it (3x) and waiting period, then its done.
iii.
Change the inspection of document requirement section to either remove
the perceived limitation or add specific language to add the purpose of
discovering unlicensed taxpayers.
iv.
You
can add an application fee and renewal processing fee ($60/$30)???
v.
Do
all of this at the same time. Don't split these group or you are having
4 wars and not 1. This is a mixed bag of salt/sweet.
4.
Council Stuff later or never:
a.
Rate changes - This is a never. You have a good rate that is
evenly applied to all categories.
i.
Rate increases - if your ordinance changes increase the tax upon a
single taxpayer or group of taxpayer, you MUST BY LAW do a Prop 218.
The public has to vote.
ii.
Rate reduction - should never be considered, not because of any
limitation, but the reduction is forever - only a Prop 218 vote could
increase it.
iii.
The problem with a Prop 218 vote, is you are asking the increase the tax
on them.
5.
Penalty waiver - You can actually do this right now by telling
MAS to follow these guidelines (1) Good Corp citizen - if the change is
less than 25%, yeah, waive some or all of their penalties. I like 50%.
A little sting/A little sweet (2) Good corporate citizen with >25%
change is a tax evader. He Knew! No love for this guy. (3) discovery
no basis to waive a penalty. What is the good reason? You can
actually do this right now.
a.
Any taxpayer complaint that falls outside of the above should
be delt with the protest process. Let them put their arguments in
writing and they you can consider the facts.
6.
Taxpayer protection - Council needs to hear that the taxpayers
have a multi-layers of protection during this process.
7.
Taxpayer confusion on which side of the fence they are on this one is hard for me. Taxpayers with a BL are demanding that we stop
looking for the unlicensed. Clearly they do not understand their own
demand. Taxpayer, with skin in the game, are insisting that we give the
unlicensed reduced year, penalty waivers, ect............ In short demanding to play on an unequal playing field. Very odd.
I liked it. Met some really great people. The legitimate heat is
coming from areas we can improve right away. Some will take a few weeks
while you do some ordinance changes ( if that is a thing). Having
classes on this subject is not only responsive to the community, but
every week we get to play our song.
Talk to you soon.

kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Attachments:
Joe Pannone
jpannone@awattorneys.com
10/15/2014 10:54 AM
Fwd: Kevin,
Kevin,
From:
To:
Date:
Subject:
Attachments:
Joe Pannone
10/29/2014 3:54 PM
Fwd: Ordinance Change
Ordinance Change
From:
To:
Date:
Subject:
Attachments:
Joe Pannone
10/31/2014 10:14 AM
Fwd: RE: FW: Business Licensing for Long-term Residential Rentals
Fwd: RE: FW: Business Licensing for Long-term Residential Rentals
From:
To:
Date:
Subject:
Attachments:
Joe Pannone
9/15/2014 8:33 AM
Fwd: RE: Letter in response to Business License Audit
Fwd: RE: Letter in response to Business License Audit
From:
To:
Date:
Subject:
Attachments:
Joe Pannone
11/13/2014 3:28 PM
Fwd: Re: Morro Bay Audit
Re: Morro Bay Audit
From:
To:
Date:
Subject:
Attachments:
Joe Pannone
9/15/2014 9:10 AM
Fwd: RE: RE: Letter in response to Business License Audit
From:
To:
Date:
Subject:

S
9/29/2014 8:24 AM
302213B302213A-Spera Construction
Hi Susan
Please see below.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

Original Message----From: Ed Spera [mailto:edspera@sbcglobal.net]
Posted At: Monday, September 29, 2014 7:46 AM
Posted To: 8-Invoice
Conversation: None
Subject: None
Dear Sirs,
I will fight this to the courts. I will do my best to collectively
assemble the contractors that are being extorted by the City of Morro
Bay. Look for my comments in the local papers. Do not try to contact
me in any way. I will not respond to you again.
Respectively,
302213A-Spera Construction
Source: Contactor 654188 Class B, Start 9/19/1992, end 9/30/2010

Billing:
$ 1049.00
302213B-
Source: Contactor 292537, Class C54, start 3/15/1974 end 6/30/2013

Billing:
$ 1063.00
From:
To:
Date:
Subject:
Attachments:

S
9/26/2014 4:05 PM
302272-Blaut Chiro corp
302272-Blaut Chiropractic-20140923 bill due.pdf
302272-Blaut Chiropractic A Prof Corp

1052 Main Street #E
Morro Bay CA 93443
Mail:
Source:
Dept of Consumer Affairs #3570
Source:
Sec of State #C3399781
Story:
Taxpayer confirmed he was in business prior to Corp. Taxpayer stated he

sold the business. Taxpayer confirmed he has continued to see a couple
of patients after the sale.
Taxpayer called MAS this afternoon and stated he would not deal with us
any longer. That he had spoken to you. Insisted I transfer this case
to your attention.
I have not heard from you on this, so just in case.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
10/20/2014 10:47 AM
302574-
302574Source: SBOE #102408814 start 6/7/2013.

MAS spoke to both Mary Lou and her husband
They understand the
SBOE permit = place of business. They understand the protest process.
This is a hail mary repeat of their claim to the City. MAS recommends
that taxpayer be advised to complete the protest process. In it they
can answer questions like where and how do they obtain their merch?
Where do they restore and prep their merch? Where do they conduct the
books and records of the business?
kev

Sent: Monday, October 20, 2014 10:16 AM
To: Kevin Weigant
Letter from taxpayer

Ricoh MP3502" <cmbadmin@morro-bay.ca.us> 10/20/2014 9:27 AM >>>
This E-mail was sent from "MP5002" (Aficio MP 5002).
Scan Date: 10.20.2014 09:27:54 (-0700)

Queries to: sdoerr@morro-bay.ca.us

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
10/20/2014 8:41 AM
302665Case De Spanish Designs
302665-
Case De Spanish Designs,
Source: SBOE #102429528 start 7/23/2013. Closed 2/28/2014.

Letters: 9/29/2014
Billing: $336.00
Taxpayer was billed for the exact periods that the SBOE was open.
Taxpayer does not agree with MAS and had taken the matter to the City.
MAS recommends the City advise the taxpayer to protest their position LIKE EVERYONE ELSE.
kevin

To: Kevin Weigant
Subject: Fwd: Message from "MP5002"
FYI - have no idea where the first fax went!

Ricoh MP3502" <cmbadmin@morro-bay.ca.us> 10/17/2014 12:39 PM >>>
Scan Date: 10.17.2014 12:39:34 (-0700)

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
CC:
Date:
Subject:

D
10/9/2014 2:43 PM
302723-
Reach out anytime.

302723Source: Contractor #967024 start 10/24/2011. Bonding in place
10/20/2011
Letters: 9/15/2014
Contact:
9/19/2014- rec barrett martin
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:
has advised a superior governmental agency (CSLB) that he is

in business at the above address. Mr.
obtained insurance
bonding which made the above CSLB license active. As of this date the
CSLB remains unchanged. Taxpayer was billed per the Ordinance.
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

To: Kevin Weigant
Subject: Business license appeal -
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
10/8/2014 3:13 PM
302953-Wind and Solar Solutions
Taxpayer claims to have BL 93584
I dont have this in my database. If this is real:
What is the application date?

Have the paid all their renewals?
Thanks
kevin
From:
mailto:sherri@windandsolarsolutions.com]
Posted At: Wednesday, October 08, 2014 3:01 PM
Posted To: 3-Info
Conversation: Business license
Subject: Business license
Hi,
I already hold a City of Morro Bay Business License, # is 093584 and have received your letter in error.
Thanks,
Wind and Solar Solutions

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
" usan Slayton" <sslayton@morro-bay.ca.us>
10/20/2014 8:34 AM
303147-Hiltone LLC
Mr Peckham is being less than honest.
303147-HIltone LLC,
Source: Sec of State #201029510005

Letters: 9/29/2014
Taxpayer contact:
10/8/2014property in another juridication.
claims LLC formed to hold
Billing: $1265.80
Outside of the multiple exaggerations, the taxpayer "finally" conveyed

an important point of information - (THEY ARE OUTSIDE OF THE CITY).
Our file is closed.
kevin
From: Susan Slayton [mailto:sslayton@morro-bay.ca.us]

To: Kevin Weigant
Subject: Fwd: MAS issue
What about Mr
Sent from my iPad

From: "
To: "Susan Slayton" <SSlayton@morro-bay.ca.us>
Cc: "David Buckingham" <DBuckingham@morro-bay.ca.us>, "Noah

Smukler" <NSmukler@morro-bay.ca.us>
Subject: MAS issue
Dear Susan,
per Noah's advice, this email is a more detailed followup to the
phone message I left you.
There are two separate, but related, issues here.
The first is that I suspect I have been wrongly targeted by

Municipal Auditing Services for taxes and penalties, and would like to
make an appeal to that effect. While I do consider myself a Morro Bay
local, heart and soul, I live outside city limits, on Highway 41, and do
not have the right to vote in city elections. I do no business in Morro
Bay, other than spending my hard-earned cash there every day! The
business entity in question is an LLC that my wife and I formed, solely
for the purpose of buying a 1/12th portion of a parcel in the Hollister
Ranch in Santa Barbara County. I'm happy to provide you with any
necessary documentation.
The second issue is MAS, and the way it is representing you, us,
our town. They have been heavy-handed in general and less than
forthcoming on any way to appeal their audit. Nowhere in their letters,
or during the single phone call I placed to them, did they give me any
way/place to contact you. In fact they imply strongly that the only
recourse is to go through them, and my explanation to them of the LLC
and what it did was basically swept aside in person, on the phone. I
received a letter detailing taxes and penalties last week; I received a
very terse follow up letter this week, ordering me to pay what I owed.
Hence my call to Noah.
I understand that their job is to generate/collect revenue, but
in tone and behavior (on paper and by phone), they seem have modeled
themselves on the IRS -- the single most disliked bureaucratic entity in
the U.S. Unfortunately, this then reflects on the City of Morro Bay.
They have certainly managed to transform me from mild-mannered and
law-abiding, to angry and stubborn. I'm not sure you want an entity
representing you -- us -- in this way. It would seem to be
counter-productive, politically, financially and at a PR level.
I'd be happy to come in at your convenience, and discuss the

above in more detail. I'll show you the correspondence with MAS.
Thanks for your time.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
9/20/2014 10:39 AM
303552-Beach Bungalow inn and Suites
303552-Beach Bungalow Inn and Suites (BL 100571)

Letters: 8/28/2014, 9/18/2014
Taxpayer contact: None
Action: I just called him 9/20/2014 @ 10:26am Spoke to his wife and
then him. He is not calling about his BL license request (above). He
has a second case "302960-Cihan Corp". Mr
explained that the Beach
Bungalow is the DBA of the Corp. I have closed this account and Mr.
seems satisfied.
302960-Cihan Corp
Letters: 9/11/2014
Taxpayer contact: None
He never called on either account.

He never emailed on either account.
Was not very happy until he learned that
regular guests of his property.
are
302960-Chiha Corp account is closed

303552-Beach Bungalow Inn is open, as he has not provided the 1099 or
vendors (and I know from staying there he has exposure in this area.
kev

Sent: Saturday, September 20, 2014 9:46 AM
To: Kevin Weigant
Subject: Fwd: Re: No return call
Hi, Kevin,
is a hotel owner, and apparently isn't getting a callback from

you all. Would you move his name up to the top of your list?
I'm sure he's in the mix to call, but I'm equally sure that you are
getting hundreds of calls every day. :)
He doesn't include his number; if you can't readily find it, let me
know.
Thanks!
Susan
9/19/2014 9:54 AM >>>
It was the Muni audit from Fresno
Thanks
www.pleasantinnmotel.com <http://www.pleasantinnmotel.com>
www.morrobaybeachbungalow.com <http://www.morrobaybeachbungalow.com>

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Original Message----From: Susan Slayton <SSlayton@morro-bay.ca.us>
To:
Sent: Thu, Sep 18, 2014 11:17 am
Subject: Re: No return call
Hi,
Not sure if you are referring to Pressley & Associates or Municipal

Auditing Services. Let me know which, and I will call them.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
9/18/2014 9:05 AM >>>

Susan FYI I have left a message to the audit co. Monday after 4 to call
me because of a notice i got still no return calls
www.pleasantinnmotel.com <http://www.pleasantinnmotel.com>
www.morrobaybeachbungalow.com <http://www.morrobaybeachbungalow.com>
From:
To:
Date:
Subject:

S
10/17/2014 10:43 AM
303729-Law Office of Joan S Bauman
This matter has been fully resolved. You may remove this taxpayer from
your enforcement list.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
9/25/2014 11:56 AM
304202-
I would like the city attorney to review this one as it is unique.
304202-
Source: Bar #178497
Taxpayer is a contact attorney for LA law firm. No business license in

any jurisdiction. Taxpayer asked for authority. We quoted 5.04.070.
Taxpayer stated the Bar is not a governmental agency. Taxpayer has
requested City Attorney review prior to his further reply. Taxpayer
will not address penalty of perjury statement because he does not
believe the City of Morro Bay has the authority to move forward.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:

S
" David Buckingham" <dbuckingham@morro-bay.ca.us>
10/30/2014 8:54 AM
307082-
Hi guys,
Just had contact with
who will be contacting the Mayor.
Mr.
the individual, rents property to two locations in the City on
which other entities operate a restaurant and marina. Mr. Trap is
closely associated to the tenants.
In short, we have $$$$ crossing Federal ID numbers = taxable event.
Nothing we said satisfied the taxpayer. The taxpayer ended the call by
telling us that we needed to stop talking and he will contacting the
Mayor.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
8/26/2014 12:35 PM
All done
Ok, that is it.
Once we have
1.
Letterhead
2.
Authorization letter approval
3.
Deficiency letter approval
4.
Discovery letter approval
We will be ready to start mailing. Remember, these letters are the

City's communication with its taxpayers/potential taxpayers. The
language is all yours, but don't worry. If we need to make additional
changes to the letters this is no problem.
There endth today hassle.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
9/26/2014 8:54 AM
another weed hut
Morro Bay Marijuana Dispensary
founder / CEO)
Source: SBOE #102488044 start 11/22/2013
More:
www.prod.facebook.com/brandie.m.cross.posts/10152296907552659

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
7/31/2014 10:50 AM
BL data update
Hi Susan,
I began working on the BL data that was sent and the "entity" file looks
ok from a "current" period perspective.
There are two perspective that are missing:
1.
Entity history - there are no records for prior periods.
2.
Transaction history - there are no records for prior periods.
What this means to MAS is that we are blind to entities that failed to
renew, or had a prior license, and without a transaction history and
head count review is a non-starter.
If I recall correctly, you are using HdL. There data is contained in

approx a dozen SQL tables in a centralized location. Exports each table
to an excel file and we will sort it out here.
Thoughts???
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
7/1/2014 10:22 AM
Certs of Insurance
Certificates of Insurance have been ordered for our General Liability,

Errors & Omissions, and Workers Compensation policy(s). The City of
Morro Bay has been named as an additional insured. You should have
copies in a week or so.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
7/3/2014 2:46 PM
CMB July 8th Agenda and staff reports
7.8.14 agenda and reports.pdf
Hey, Kev,
Here is our agenda and staff reports for July 8. MAS is A-4.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:
Susan Slayton
kevin@mastax.org
9/8/2014 9:49 AM
Commercial fishermen
Hi, Kevin,
In your experience, do taxing authorities, other than Fish and Game, require business licenses for
commercial fishermen?
Our past practice has been to NOT license them.
Susan
From:
To:
Date:
Subject:

S
11/6/2014 8:37 AM
Contractor Question
Do contractors pay on head count?
The master fee seems to say no. The Ordinance seems to say yes.
5.08.080 - Contractor.
A contractor, within the meaning of this section, is a person who for
either a fixed sum, price, fee, percentage, or other compensation, other
than wages, undertakes or offers to undertake with another, or purports
to have the capacity to undertake with another to construct, alter,
repair, add to, or improve any building, highway, road, railroad,
excavation, or other structure, project, development, or improvement,
other than personally, or to do any part thereof; provided, that the
term "contractor" as used in this chapter includes subcontractor, but
does not include anyone who merely furnishes materials or supplies
without fabricating the same into, or consuming the same in the
performance of the work of the contractor hereby defined; and does not
include any owner-builder who is exempt under the provisions of the
State Contractors' License Law.
A general building contractor is a contractor whose principal
contracting business is in connection with any structure built, being
built, or to be built for the support, shelter, and enclosure of
persons, animals, chattels, or movable property of any kind, requiring
in its construction the use of more than two unrelated building trades
or crafts, or to do or superintend the whole or any part thereof.
Persons licensed under this provision shall pay an annual license tax in
accordance with the Business License Rate Schedule.
A specialty contractor is a contractor whose operations as such are the
performance of work requiring special skill and whose principal
contracting business involves the use of specialized building trades or
crafts. Included within but not limited to this category are electrical,
plumbing, pipeline, sewer, grading, street, paving, house moving,
trenching or excavating contractors. Persons licensed under this
provision shall pay an annual license tax in accordance with the
Business License Rate Schedule.
It shall be the responsibility of the prime contractor or the
owner-builder at the time of the application for a building or
construction permit, to provide the collector with a certified list of
those specialty contractors who have been engaged or are intended to be
engaged in the completion of the job for which the building or
construction permit is issued. The collector shall require that each
specialty contractor so listed have a valid business license as defined
herein. The inspecting city department will not issue the certificate of
occupancy or certificate of completion on any job until each specialty
contractor who worked on the job has been properly licensed as defined
herein.
Every person engaged in the business of contracting shall show evidence
that he holds a valid state contractor's license before a city license
will be issued under the provisions of this title.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Attachments:

S
8/7/2014 8:55 AM
corrected MAS cert
13-14 GL HNOA E&O - City of Morro Bay.pdf
Sorry, agency provided the expired cert. Here is the corrected cert.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
10/29/2014 10:38 AM
Council meeting
So, how bad was the fall out?

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
9/26/2014 3:21 PM
Council member
One more spin.
Of the 60 billed items, only 6 have been to licensed taxpayers and /or
previously licensed taxpayers. All remaining billings have been to
unlicensed business entities domiciled and or working inside Morro Bay.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Kevin Weigant
10/29/2014 10:30 AM
Court reporter
Hi, Kevin,
Do you have a case open for
She is a court reporter who did work for us in October
2013. We're withholding payment of her invoice until she gets a business license.
Susan
From:
To:
Date:
Subject:

S
9/3/2014 2:22 PM
Craft fairs
Hi Susan
We are hitting a number of SBOE numbers associated with local craft

fairs, farmers markets, ect.......
The Ordinance seems to require a license, but I know from past exp. That
City's sometimes waive or ignore these.
Should we license them???
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
7/3/2014 8:42 AM
doc request
Can I get a copy of the staff report and agenda?

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
S
Date:
10/13/2014 11:19 AM
Subject:
Document replacement
Attachments: Morro Bay Transient Vendor Application-20101013 approved.pdf; Morro Bay
Commercial Application-20101013 approved.pdf; Morro Bay Home Occupation Application-20101013
approved.pdf; Morro Bay Out of Town BL Application-20101013 approved.pdf; Morro Bay Out of Town
Contractor BL Application-20101013 approved.pdf; Morro Bay Short Term Vacation Rental Application20101013-approved.pdf; Morro Bay subcontractor infomation form-20101013 approved.pdf
Hi Susan,
Based upon our late Friday emails, I have pulled new application
packages off of the City's web site.
Attached are our approved revisions.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Kevin Weigant
10/20/2014 10:17 AM
Dohn and Assoc, ID #302718
201410200928.pdf

Scan Date: 10.20.2014 09:28:31 (-0700)
From:
To:
Date:
Subject:

S
9/2/2014 8:26 AM
Fee Problem
Hi Susan,
I have reviewed the Master Fee Schedule for fiscal 09-10, 10-11, 11-12.
The business tax section was omitted, as if never authorized.
Fiscal 12-13, 13-14, 14-15 is perfect. All categories are represented

and defined.
So the question were the tax rates in Fiscal 2009-10, 2010-11, 2011-12?
I need the base rate, but I also need the category details.
Thanks
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
S
Date:
8/27/2014 10:01 AM
Subject:
Final letters
Attachments: Morro Bay Info 3-20140827.doc; Morro Bay-20140702 pending.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 220140827.doc; Morro Bay Discovery 3-20140827.doc; Morro Bay Info 1-20140827.doc; Morro Bay Info 220140827.doc
Hi Susan,
Attached are the "FINAL" letters. This represents the totality of all
written communication any given taxpayer can receive from MAS as
approved by the City of Morro Bay.
Morro Bay Info 1-3 = we will use these letters to contact business
owners (with) a business license.
Morro Bay Discovery 1-3 = we will use these letters to contact business
owners (without) a business license.
Morro Bay Billing 1-3 = we will use these letters to contact taxpayers
who have an balance due on their cases.
Morro Bay-20140702 pending. Pdf = this is an example of our audit form.
This will be used to provide the Deficiency or Discovery taxpayer with
an exact accounting of their case and the amounts due.
Unless you make changes in the above, these are the "approved" forms.
Again, you may change the content at any time in the future.
Kevin
the only unresolved issue is the number of prior years.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
CC:
Date:
Subject:

S
" David Buckingham" <dbuckingham@morro-bay.ca.us>
10/30/2014 9:09 AM
FW: 307082update
Fire is out. I called Mr
From: Kevin Weigant

Sent: Thursday, October 30, 2014 8:57 AM
To: 'Susan Slayton'
Cc: 'David Buckingham'
Subject: 307082Importance: High
Hi guys,
Just had contact with
who will be contacting the Mayor.
Mr.
the individual, rents property to two locations in the City on
which other entities operate a restaurant and marina. Mr.
is
closely associated to the tenants.
In short, we have $$$$ crossing Federal ID numbers = taxable event.
Nothing we said satisfied the taxpayer. The taxpayer ended the call by
telling us that we needed to stop talking and he will contacting the
Mayor.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
CC:
Date:
Subject:
Attachments:

S
< Ginademichael@charter.net>
11/6/2014 11:46 AM
FW: Audit- Allen Construction ID# 302929
302929-Allen Construction-20141105 bill due.pdf; ATT00258.htm
Hi Susan,
Per taxpayer below (Allen Construction), this matter is now transferred

to the City for continued handling.
Kev
PS
also has a case with MAS.
From:
To: kevin@weigant.net
Cc: dbuckingham@morro-bay.ca.us; Kevin Weigant
Subject: Audit- Allen Construction ID# 302929
kevin,
we have explained that my husband

has never performed any
work whatsoever under the name of allen construction, though he had
considered doing so during a short period of time while he was laid off
by his company- j w design and construction... at that time he tested
and received his construction license for the first time in his life...
this license also included a bond.. a few expenses were generated during
that time and were written off on our tax returns ...luckily he
returned to his old job at j w... we have proven that he has been there
ever since... we respectfully request you do not contact us again
regarding this or any other matter... we will happily work directly with
the city of morro bay if needed... please forward all information
regarding this matter to city.
thank you.
retired morro bay resident
From:
Date: November 6, 2014 9:58:42 AM PST
To: '
Subject: FW: Allen Construction ID# 302929
Building Superintendent
J.W. DESIGN & CONSTRUCTION, INC.
Mobile: (
From: kevin@weigant.net [mailto:kevin@weigant.net]

To:
Cc:
Subject: RE: Allen Construction ID# 302929
Thanks again
Attached is the revised invoice. I trimmed all but one period. The
1040 C for the construction business did not show earnings, but did show
a loss in additional to the NOL return. This simply screams "in
business". I should have picked up two periods, but i left it at one as
i think this is more reflective of the actual situation.
How would you like to handle

s business? I can do a bill on it now
or i can run the case like any other lead.
lets move this conversation back to my company email

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Original Message----From: "
Sent: Wednesday, November 5, 2014 2:41pm
To: "'kevin@weigant.net'" <kevin@weigant.net>
Subject: Allen Construction ID# 302929
Kevin,
Please see the attached 1040's 2011, 2012 & 2013
Let me know if you have any questions
Thanks
Building Superintendent
J.W. DESIGN & CONSTRUCTION, INC.
From:
To:
Date:
Subject:
Attachments:

D
" avid Buckingham" <DBuckingham@morro-bay.ca.us>, "Susan Slayton" <SSlay...
11/13/2014 8:45 AM
FW: CITY OF MORRO BAY BUSINESS LICENSE
2014-citymorrobay-businesslicense.pdf
MAS does not have a case on this guy. I have checked bus name, address,
owner name. nothing. I don't know how he got our email address.
This taxpayer has business license #99342 which was last paid 6/27/2007.
By the way - his letter is boiler plate garbage that is at least 10

years old. He could have cut to the case with National Med v. Modesto,
but he did not do his own research. The issue he is trying to address
preemptively) is "apportionment". It is defined in your Ordinance by
5.04.080.
The upshot is that this guy is taxable. He is entitled to an

apportionment. This would be conducted by taking his gross dividing by
the amount paid by Morro Bay to arrive at the percentage. That
percentage then is applied to the tax rate.
kevin
From: RWLSS Posted At: Thursday, November 13, 2014 7:31 AM

Posted To: 3-Info
Conversation: CITY OF MORRO BAY BUSINESS LICENSE
Subject: CITY OF MORRO BAY BUSINESS LICENSE
Sir Please find attached a digital copy of a letter regarding the City of
Morr Bay business license fees.
The original is in tomorrow's mail.
If you have any questions, you are welcome to contact me at the number
below.
Thank you.
REESE Water & Land Surveying Services
http://www.reesesurveying.com/>

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
9/22/2014 8:58 PM
FW: File # 303729 Morro Bay Business License Review
Our first out right refusal.
From: Assistant to Joan Bauman [

Posted To: 6-Review
Conversation: File # 303729 Morro Bay Business License Review
Subject: Re: File # 303729 Morro Bay Business License Review
In the letter this office received it did not state that it was
voluntary participation in the audit. This should be clearly stated in
future correspondence from you or the city. We are declining to
participate in this audit.
Carolyn Atkinson
Assistant to Joan S. Bauman
THIS COMMUNICATION IS INTENDED ONLY FOR THE INDIVIDUAL OR ENTITY TO

WHICH IT IS ADDRESSED AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED,
CONFIDENTIAL AND EXEMPT FROM DISCLOSURE UNDER APPLICABLE LAW. If the
reader of this message is not the intended recipient or the employee or
agent responsible for delivering the message to the intended recipient,
you are hereby notified that you may be violating a legally protected
confidential or privileged communication and that any review,
dissemination, distribution and/or copying of this communication or any
portion of it is strictly prohibited. If you have received this
communication in error, please notify us immediately by telephone and
return the original message to us at the above address. Thank you.
On Friday, September 19, 2014 12:42 PM, review <review@mastax.org>

wrote:
Dear Ms. Atkinson,
Thank you for your attention to this review. In order to complete this
review, we are requesting the following information:
A list of vendors and / or independent contractors that have

provided services in Morro Bay. Please include investigators, delivery,
maintenance, repair, janitorial, fire extinguisher service or any other
persons or companies that have provided services onsite in Morro Bay.
Please provide the name, address and type of services provided

by these vendors.
If you have any questions please contact Municipal Auditing Services by

e-mail review@mastax.org or by telephone at 877-845-7370.
Information from ESET Endpoint Security, version of virus

signature database 10443 (20140919) __________
The message was checked by ESET Endpoint Security.
http://www.eset.com/
PO Box 11866
P): 559-277-5990
F): 559-277-5929
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:
To:
Date:
Subject:

S
11/5/2014 10:15 AM
FW: Morro Bay Audit
Fyi
They gave us verbal on 13 heads, which puts them as underpaid.
From:
Posted At: Wednesday, November 05, 2014 10:01 AM
Posted To: 6-Review
Conversation: Morro Bay Audit
Subject: Morro Bay Audit
File ID # 303631
Business License # 96574
We have received your notice regarding the license audit review. We have provided the necessary count
of employees as required by the city.
Your request for additional information is not in accordance with Federal and State privacy laws, and not
is it required by city ordinance. The legality of the request is in question, and we are not obligated to
respond to illegal requests.
Obtaining the information is not without cost. We will not consider providing the information unless you
pay for our Accounting and legal fees to respond to this request.
If you can prove evidence that this information can be legally requested, then well send you an invoice for
us to provide you with the information that we have, and can legally provide to you.
Thank you.
Office MGR.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
9/12/2014 12:24 PM
FW: Question
Cleary, I cant even get forward to you. I just sent it to myself.

Upshot - we are attempting to clear three license reviews at one shot.
Each has its own exposures and issues. Vendor/1099 to address the
discover aspects. Units/W2 to address the deficiency issues (if any)
kev
From: Kevin Weigant

Sent: Friday, September 12, 2014 12:17 PM
To: Kevin Weigant
Subject: RE: Question
Sorry, I made a mistake,
303440-mijit mart does have a business license (BL 85589)

kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From: Kevin Weigant
To: 'Susan Slayton'
They have three cases:

303640-Morro Dunes Repair Services (BL 96677)
303652-Morro Dunes Trailer Park (BL 85649)
303440-Mijit Mart (unlicensed)
We have several issues with this location. (1) 303640-standard review,

1099, vendors, W2. (2) 303652-unit count, but we can also see possible
under-reporting of spaces. They have the normal RV hookup spaces, but
they also have storage spaces in back. We are looking to confirm
correct counts and exposures. (3) 303440-this is an unlicensed business
operation. We are seeking vendors, 1099, W2, and an additional
license for this operation.
Mr.
is not confused. This entire matter was fully discussed
with him. Then he had his bookkeeper (
call and we ran the
entire matter with her. Then everything was put in writing via email.
Fyi
kev

To: Kevin Weigant
Subject: Question
Hi, Kevin, and Happy Friday!!!!!!!!!!!
Had a conversation last night with

of Morro Dunes Trailer
and RV Park, who said that MAS asked for a list of THEIR vendors and
employee W-2s.
I get the vendors, but why the employee W-2?
Just curious.
ss
From:
To:
Date:
Subject:
Susan Slayton
kevin@mastax.org
8/18/2014 1:38 PM
Fwd:
Medical Marijuana Research Lab
Hi, Kevin,
In 2010, the City attempted a ballot initiative to prohibit dispensaries did not pass, however an ordinance
providing a permitting process for dispensaries was also never passed. On 4/26/11, the Council
considered amending Title 5 to establish regulations for dispensaries. After much discussion and three
failed motions, Council directed staff to discontinue further consideration of medical marijuana
dispensaries in Morro Bay.
That all said, there should be no dispensaries in Morro Bay. So if you would provide me with the
information, I'll turn it over to our Police Department. In talking with the Chief, we believe we have
someone in town writing prescriptions for medical marijuana, but no one selling it.
ss
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Kevin Weigant
10/19/2014 8:47 AM
Fwd: Business Tax on rental properties
Laserfiche Documents.zip
I'm not sure I sent this to you. Sorry if I didn't.

Susan
Dana Swanson 10/17/2014 9:57 AM >>>
Here's the email exchange and Joe's legal opinion
Dana
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
10/2/2014 4:28 PM
s response to MAS Business License Request
response to MAS request 10.2.14.pdf
Hi, Kevin,
In looking at the paperwork for Mr.
see what happens.
ss
everything looks fine to me. We deposited his check, and will
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
9/15/2014 10:52 AM
Fwd: ltr.business license.
140915.doc
140915.doc
Here is what our legal dept is doing.

Dana Swanson 9/15/2014 10:13 AM >>>
Susan,
Here's a draft for your review, then we can forward to Joe for his comments.
Dana
From:
Susan Slayton
To:
Kevin Weigant
Date:
10/17/2014 11:32 AM
Subject:
Fwd: MAS - Business License Applications
Attachments: Business License Application ver 3_2013_Form.pdf; Home Occupation Application ver
3_2013_Form.pdf; Out of Town Consultant BL Application ver 3_2014.pdf; Out of Town Contractor BL
Application ver 3_2014.pdf
FYI
Janeen Burlingame 10/17/2014 10:57 AM >>>
Hi Susan,
MAS is giving out very old business license applications for people to fill out and return. Can you please
email them our current applications for them to start using? Or let me know who to email them to over at
MAS?
Thanks,
Janeen
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
8/1/2014 11:10 AM
Fwd: MAS contract
201408011059.pdf
Contract!
Dana Swanson 8/1/2014 11:08 AM >>>
Here you go~
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Susan Slayton <sslayton@morro-bay.ca.us>

kevin@mastax.org
10/19/2014 6:05 AM
Fwd: MAS issue
What about Mr
Sent from my iPad
From: "
et" <
To: "Susan Slayton" <SSlayton@morro-bay.ca.us>
Cc: "David Buckingham" <DBuckingham@morro-bay.ca.us>, "Noah Smukler"
NSmukler@morro-bay.ca.us>
Subject: MAS issue
Dear Susan,
per Noah's advice, this email is a more detailed followup to the phone message I left you.
There are two separate, but related, issues here.
The first is that I suspect I have been wrongly targeted by Municipal Auditing Services for taxes and
penalties, and would like to make an appeal to that effect. While I do consider myself a Morro Bay local,
heart and soul, I live outside city limits, on Highway 41, and do not have the right to vote in city elections.
I do no business in Morro Bay, other than spending my hard-earned cash there every day! The business
entity in question is an LLC that my wife and I formed, solely for the purpose of buying a 1/12th portion of
a parcel in the Hollister Ranch in Santa Barbara County. I'm happy to provide you with any necessary
documentation.
The second issue is MAS, and the way it is representing you, us, our town. They have been
heavy-handed in general and less than forthcoming on any way to appeal their audit. Nowhere in their
letters, or during the single phone call I placed to them, did they give me any way/place to contact you. In
fact they imply strongly that the only recourse is to go through them, and my explanation to them of the
LLC and what it did was basically swept aside in person, on the phone. I received a letter detailing taxes
and penalties last week; I received a very terse follow up letter this week, ordering me to pay what I owed.
Hence my call to Noah.
I understand that their job is to generate/collect revenue, but in tone and behavior (on paper and by
phone), they seem have modeled themselves on the IRS -- the single most disliked bureaucratic entity in
the U.S. Unfortunately, this then reflects on the City of Morro Bay. They have certainly managed to
transform me from mild-mannered and law-abiding, to angry and stubborn. I'm not sure you want an
entity representing you -- us -- in this way. It would seem to be counter-productive, politically, financially
and at a PR level.
I'd be happy to come in at your convenience, and discuss the above in more detail. I'll show you the
correspondence with MAS.
Thanks for your time.
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Kevin Weigant
10/17/2014 12:49 PM
Fwd: Message from "MP5002"
201410171239.pdf
FYI - have no idea where the first fax went!

Scan Date: 10.17.2014 12:39:34 (-0700)
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Kevin Weigant
10/20/2014 8:14 AM
Fwd: Need an invoice from you
201410171109.pdf; 201410171107.pdf
Images attached.
Susan Slayton 10/17/2014 11:19 AM >>>
Mackey & Mackey, Case #304220 sent everything to me. She paid the full amount of $2367.20
Do you just want to send me the invoice and supporting docs, or should I send all this to you?
Susan
From:
To:
CC:
Date:
Subject:
Susan Slayton
Kevin Weigant; Weaver, Cathy
Burlingame, Janeen
11/12/2014 8:54 AM
Fwd: RE:
Hi, Kevin,
Not that you would know this, but Cathy doesn't collect TOT. This address is a licensed vacation rental,
license #102146, under
She began operations 8/18/14 through Morro Bay Realty Vacation
Rentals. TOT has been paid for Aug/Sep; no reported rentals for Oct.
ss
Cathy Weaver 11/12/2014 8:22 AM >>>

Is M A S auditing tot too? CW
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject:
see attached
From:
To:
Date:
Subject:
Susan Slayton
kevin@mastax.org
9/9/2014 9:50 AM
Fwd: Re: Home occ question
FYI
Cathy Weaver 9/9/2014 9:48 AM >>>
ss
Double checking.
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Kevin Weigant
11/7/2014 3:08 PM
Fwd: RE: Morro Bay Business License
What's up with this case? She said her husband received a 1099 for part time work in 2010, then was
hired???
ss
11/5/2014 8:06 AM >>>
Thanks, Susan.

To:
Noah Smukler
Subject: RE: Morro Bay Business License
Thanks,
I'll contact MAS this morning.
Susan
Susan Slayton
City of Morro Bay

805) 772-6217
805) 772-7329 fax
11/5/2014 8:01 AM >>>
Thank you both for your quick response.

Noah no, MAS did not communicate that there is an appeal process option directly to the city. When I
received the letter, I contacted them directly as there was no referral to the city.
Susan as far as I can tell, MAS completed an audit of businesses in the city
received a 1099 in
2010 for the 2.5 months he worked for Gardens by Gabriel until he was hired permanently. He was
originally hired as a probationary employee. Im attaching all the correspondence regarding this matter.
Thank you for looking into this matter.
Best regards,

To:
Noah Smukler
Subject: Re: Morro Bay Business License
Good morning everyone,
I did not receive the letters you sent to Noah, so I"m not sure they what prompted MAS to contact
you. If you would provide me with the MAS ID#, I will call them and get more information.
Susan
Susan Slayton
City of Morro Bay

805) 772-6217
805) 772-7329 fax
Noah Smukler 11/4/2014 8:36 PM >>>

Hi Sharon,
Thanks for reaching out to me and I have copied our Finance Director who is the lead City staff contact
for appeals so she can review the situation and respond.
BTW, did MAS communicate that there is an appeal process option directly to the City?
Noah
Noah Smukler
City of Morro Bay Councilmember
Phone: (805) 772-7668
www.morro-bay.ca.us
11/04/14 3:33 PM >>>

Out of the blue, my husband and I received a letter in October from the City of Morro Bay asking if he was
an independent contractor in 2010. The next day I called the number given and reported that, no, he was
not an independent contractor but that he had been hired by Gardens by Gabriel for a short period of time
at the end of 2010 it was a probationary period. In 2011 he was hired permanently.
We then received a Taxpayer Notice from Municipal Auditing Services LLC dated October 29, 2014 and a
letter from the City of Morro Bay dated October 29, 2014 in which the citys records indicate your City of
Morro Bay Business License File has an account balance of $246 and remains unpaid. Needless to say
we were somewhat befuddled. The taxpayer notice include a penalty and it doesnt even give a due date
nor someone to contact at the city. My first concern is how can we have a penalty when we were never
initially billed; my second concern is that I succinctly stated he was not an independent contractor. He
worked for less than three months as an hourly employee and you want him to pay for a business
license?
My husband was without a job in 2010 he was applying for a number of jobs. In mid- September of
2010, Gardens by Gabriel agreed to hire him as a probationary employee with the possibility of
permanent hire. In 2011, he was hired permanently.
According to the Taxpayer Notice, SB-1186 wasnt signed into law until September 10, 2012. Attached
are the letters we received.
This seems highly unfair we dont even live in Morro Bay.
I look forward to your response.
Best regards,
From:
To:
Date:
Subject:
Susan Slayton
kevin@mastax.org
7/26/2014 11:04 AM
Fwd: RE: Resolution for the City of Morro Bay
Okay to go with BOE

Leach, Terri" <Terri.Leach@boe.ca.gov> 7/25/2014 4:24 PM >>>
Hello Susan,
Authorization to review confidential sales/transactions and use tax information
Section 7056 of the Revenue and Taxation Code
Under authority granted by resolution, the City Manager may designate any representative of such officer
authority to examine the Boards sales and use tax records for the City of Morro Bay. The following
positions are currently designated: City Manager, Administrative Services Director, City Treasurer, Senior
Accounting Technician, and Permit Technician.
Resolution 46-14 designates Hinderliter de Llamas & Associates and Municipal Auditing Services, LLC,
as a representative of the city to examine sales and use tax records of the board. We show a current and
valid contract in the Citys file. The contract and resolution meet all of the four conditions required under
Section 7056.
If you have any more question feel free to contact me.
Terri
Terri Leach
Associate Tax Auditor
Warrant Desk
Jurisdiction Services
Local Revenue Allocation Unit
Phone (916) 324-1386
Fax
( 916) 324-8117
Confidential information of the California State Board of Equalization unauthorized use or disclosure is
strictly prohibited by law. If you receive this e-mail in error, please immediately notify the Board by return
e-mail and delete this message from your computer, without printing the message, and without disclosing
its contents to any person other than the sender or recipient. Persons who copy or disclose such
confidential information are subject to applicable legal penalties

Sent: Friday, July 18, 2014 4:56 PM
To: Leach, Terri
Subject: Resolution for the City of Morro Bay
Hi, Terri,
Thank you so much for calling. Here is the Resolution.
If you need anything else, give me a call.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:
Susan Slayton
Kevin Weigant
10/17/2014 11:02 AM
Fwd: Seelyon Beach Rentals
Hey, Kev,
Is Seelyon Beach Rentals on your radar???
Susan
Cathy Weaver 10/15/2014 12:55 PM >>>

Hey Susan: Can we get MAS to look at this one? I've called them and wrote them a letter to let them
know they needed a City business license. They don't respond, but I just received another check from
them for
a Vacation Rental they manage. Cathy
From:
To:
CC:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
Weaver, Cathy
9/10/2014 6:02 AM
Fwd: Serenitybytheseabalancedue.doc
Serenitybytheseabalancedue.doc
Hi, Kevin,
Susan
Cathy Weaver 9/9/2014 5:07 PM >>>
MAS? Cathy.
From:
To:
CC:
Date:
Subject:
Attachments:
Susan Slayton
Swanson, Dana
Kevin Weigant
10/16/2014 5:06 PM
Fwd:
Case ID # 302824
Wilmer Construction_001.pdf

Susan
Mary Szlavik <MSzlavik@stulberglaw.com> 10/16/2014 4:51 PM >>>
Please see the attached correspondence from Mr. Stulberg regarding Thomas Wilmer, Case ID #302824
Mary C. Szlavik
Legal Assistant
805) 544-7693 (phone)
805) 544-7006 (fax)
The information and/or document(s) transmitted herewith are privileged and may contain
attorney/client work privilege of confidential nature and is intended for use of the addressees
listed above. If you are neither the intended recipient, employee nor agent responsible for
delivery of this document, you are hereby notified that any disclosure, copying, distribution or
the taking of any action in reliance on the contents of this document is strictly prohibited. If you
have received this email in error, please notify us immediately by telephone to arrange for return
of the original document to the sender.
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
7/30/2014 5:13 PM
Fwd: Vendor List
Vendor List as of 7-30-14.xlsx
Hi, Kev,
Here is the vendor list.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:

S
8/28/2014 1:34 PM
FYI - weed "related" business
Sec of State reports :

C3550844 - start date 2/19/2013
United Cannabis Workers
Website:
www.unitedcannabisworkers.org
Ok, here is the story.
They look like a labor union. They arrange weed tasting tours via a
limo company.
We are passing this on for law enforcement. We can't see dispensing or

anything overt.
MAS is going to license them due to the corp filing.
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
9/16/2014 3:21 PM
Head up - Morro Dunes
They just clocked in at $21k

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
9/8/2014 8:38 AM
Heads up
We are working a case on

contractor). Wife has a BL for 85591-Millers Cleaning service.
We are requiring an additional license from
as the construction business is a separate
business activity. Ms
is claiming that because her and her husband's name appears on the license,
that both operations are covered by the business license.
is very upset. I suspect you will be
hearing from her.
Ordinance:
5.04.060 - Separate licenses.
A separate license must be obtained for each branch establishment or location of the business transacted
and carried on and for each category of business at the same location, and each license shall authorize
the licensee to transact and carry on only the business licensed thereby at the location or in the manner
designated in such license; provided that warehouses and distributing plants used in connection with and
incidental to a business licensed under the provisions of this title shall not be deemed to be separate
places of business or branch establishments.
If two or more businesses are conducted on the same premises by one person, as defined in Section
5.04.010, and the employees are employed by and serve all businesses so located, only one license fee
shall be levied based upon the number of employees employed and each other business shall be subject
to the license fees assigned herein to the appropriate business category.
Person," as used in this title, includes all corporations, associations, syndicates, joint stock corporations,
partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, and
individuals transacting and carrying on any business in the city, other than as an employee.
MAS points and authority:

1.
Different operations (cleaning services) (contractor)
2.
Different category
3.
One license required for each category
4.
Each business is operated by separate individuals
5.
There are no employee, however if there were, they would not be co-mingled.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
9/4/2014 3:03 PM
home occ confusion
Can I get your BL clerk to call me? 877-845-7371.
Thanks

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
9/4/2014 2:58 PM
Home occ question
Sorry. Toooooooo many questions at the start
I have an in city contractor operating from his home. Is he subject to

the Home Occ fees???

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
8/27/2014 9:52 AM
IMPORTANT - prior years
Hi Susan,
In the past we have discussed how many years to go back. The Federal,
State and Ordinance are silent on this issue. If you take a taxpayer to
Court, the Courts, at that time, will limit you to the current + 3 prior
4 year total) for your claim. This is the only limitation place upon
the City.
You (the City) has to decide how far back you want to go.
You have several option:
1.
Go excessive = unlimited prior years. This can be hard to
justify. We will hit some businesses that have a 20-30 year exposure.
2.
GO BIG = 2005-2014. This frames the matter in good cop/bad
cop. MAS hits full force. You have plenty of room to negotiate a
settlement.
3.
Go 4 year = This is the Courts claim standard of current year +
3 prior for a total of 4 years.
Unlimited, 10 years, 4 years, or something else.
Remember you can waive penalties, but not the tax.
Review this issue and let me know the time scope.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
8/26/2014 12:24 PM
It is time for approval of the MAS letters
I will need a "word" version of the City's letterhead
Additional emails to follow

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Kevin Weigant
10/20/2014 9:30 AM
File #302945
201410200912.pdf
Taxpayer says he's been out of business since 2008.

ss
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Kevin Weigant
10/20/2014 10:14 AM
201410200927.pdf

Scan Date: 10.20.2014 09:27:54 (-0700)
From:
To:
S
Date:
6/18/2014 8:27 AM
Subject:
MAS authorization letters
Attachments: Stanton Authorization.pdf; Alameda Authorization.pdf; Hawthorne Authorization.pdf;
Indio Authorization.pdf
Taxpayer's will question our authority to act on behalf of the City of
Morro Bay. The attached sample authorization letters are how we handle
this task.
A word of warning - the name and phone number you put on this letter
will get called - a lot.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
kevin@mastax.org
10/7/2014 2:44 PM
MAS billing October 2, 2014
Hi, Kevin,
On the billing dated October 2, 2014, in the amount of $338.40, the supporting detail is incorrect. It has
case #302518 with the business name of O Ray Sheets Accountancy Corp; it should be Paneless
Company Painting.
I've corrected it on my end; just wanted you to know.
ss
From:
To:
Date:
Subject:

S
8/6/2014 2:16 PM
MAS business license
MAS would like to apply for our business license. Please provide the
proper forms and advise as to the correct amount.
Thanks
Kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
6/18/2014 8:46 AM
MAS Business Tax Data
This subject can be the most challenging, so I would like to address it

right away.
MAS will need the entire business license database, twice per year. In
general I think of it as two files. The Entity file. The Transaction
file.
The Entity file has common items like:

BL number
Bus name
Bus addr
Bus csz
Bus phone
Contact/owner
Mail addr
Mail csz
Bus description
Classification
Start date
End date
Etc.........
The transaction file has common items like:
BL number
Transaction date
Transaction amount
Transaction code
Transaction description
Etc......
To make this a smooth process we would like the entire database. All
records. All fields. All periods. We are quite good with data, so
almost any format is acceptable. We prefer a text (comma delimited)
format. Excel is also fine.
Due to the complexity of this issue, I would like to move on this as

soon as possible. Please have the person responsible for such matters
call for further discussions. 877-845-7371
Kevin Weigant

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
S
Date:
6/18/2014 8:36 AM
Subject:
MAS Deficiency
Attachments: Deficiency Notification 3-template 06.08.12.doc; Deficiency Notification 1-template
06.08.12.doc; Deficiency Notification 2-template 06.08.12.doc
Deficiency letters are sent to good corporate citizens placing them on
notice of the City's intent to audit their books with regard to a
deficiency examination.
We must complete this task as a matter of housekeeping, but in all

reality I don't see this program being used.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:

S
8/6/2014 2:12 PM
MAS Housekeeping
coi.cityofmorrobay.pdf; Expired 1314 GLHNOA & 1213 E&O - City of Morro Bay.pdf
Attached you will find our GL, EO, WC cert of insurance.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
S
Date:
6/18/2014 8:39 AM
Subject:
MAS Info Request
Attachments: Information Request 3-template 06.08.12.doc; Information Request 1-template
06.08.12.doc; Information Request 2-template 06.08.12.doc
Information requests are mailed to our good corporate citizens. It is
an outreach public relations type of letter asking our good corporate
citizens to share with the City their vendors list and 1099's for the
purpose of "fair and equal taxation". The information they share is
confidential and their identity will not be disclosed.
The City has the legal right to compel the disclosure of this
information, but we prefer to make it voluntary. If someone pops up
that we are seriously interested in, then in conjunction with your
office we can step up the enforcement aspect.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
6/18/2014 8:49 AM
MAS Property tax data
We would like a copy of the secured and unsecured property tax file. In
general this is comprised of two files. The "entity" or registration
file that has common fields like
APN
Owner name
Owner addr
Owner csz
Mail addr
Mail csz
Classification code
Description
Lot size
Building size
The second file can be thought of as the "transaction" file. We do not

need this file.
Please have whoever handles this data give me a call for further
discussions. 877-845-7371
Kevin Weigant

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
6/18/2014 8:57 AM
MAS recap - final email
Ok. We are on our way. Some perspective to all these emails.
Data (BL Data)(Property Data) is the highest priority because it can be

the most difficult to get right. It either goes really smooth or not so
much. Plus it is a task that can be handed off on day one.
The Contract/SBOE reso/staff reports - clearly this train is going

nowhere until this is completed and this represents "your" greatest
effort.
The taxpayer contact letters (Discovery)(Deficiency)(Info

request)(Authorization) is last on the list and are not required until
such time as we are ready to start mailing. Letters will be mailed on
20-30 day cycles. The actual letter content can be changed at any time.
We will need these letter approx 30-45 days post contact signing.
As promised, this is my last email (for today).
Please let me know if you have any questions, concerns, etc.......

Simply let me know how I can help.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
S
Date:
6/18/2014 8:25 AM
Subject:
MAS Staff Reports
Attachments: Sample Staff Report.pdf; Clovis Staff Report Sample.pdf; Covina Staff Report.doc;
Riverside Staff Report Sample.pdf; Salinas Staff Report Sample.pdf
Here is a sample staff report and copies of how other cities have
completed this task.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
" usan Slayton" <SSlayton@morro-bay.ca.us>, "David Buckingham" <DBucking...
10/10/2014 2:13 PM
MAS status update
Hi guys,
Just an FYI, every single in-city business license holder has received
at least our first letter. They are all in the mailing cycle.
Now we start on the out-of-city license holders.
This should mean that most of the complaints will start to decline,
except of course for the hard core protest kinda guys.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
S
Date:
6/18/2014 8:33 AM
Subject:
MAS Taxpayer Discovery letters
Attachments: Discovery Notification 3-template 06.08.12.doc; Discovery Notification 1-template
06.08.12.doc; Discovery Notification 2-template 06.08.12.doc
Discovery letters are mailed to unlicensed taxpayers (read corporate
criminals). They are not your friends. They are not your constituents.
They are not moving to your City. They don't vote in your elections. By
all measurement, they have no voice. However, by definition they will
be the single largest group to complain the loudest. By definition if a
taxpayer is complaining to City Hall - they are a discovery case. They
have spent years, if not decades, placing your City and its local
businesses (read good corporate citizens) at an economic disadvantage.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
8/18/2014 2:07 PM
Megan's Organic Market
The first one we have identified is

Megan's Organic Market,
SBOE #102537921
Google megan's organic market - they have been quite busy.
kev

Sent: Monday, August 18, 2014 1:46 PM
To: Kevin Weigant
Subject: Fwd:
Hi, Kevin,
In 2010, the City attempted a ballot initiative to prohibit dispensaries

did not pass, however an ordinance providing a permitting process for
dispensaries was also never passed. On 4/26/11, the Council considered
amending Title 5 to establish regulations for dispensaries. After much
discussion and three failed motions, Council directed staff to
discontinue further consideration of medical marijuana dispensaries in
Morro Bay.
That all said, there should be no dispensaries in Morro Bay. So if you

would provide me with the information, I'll turn it over to our Police
Department. In talking with the Chief, we believe we have someone in
town writing prescriptions for medical marijuana, but no one selling it.
ss
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
CC:
Date:
Subject:
Attachments:

10/8/2014 7:55 AM
Morro Bay performance as of today
Morro Bay performance.xlsx
Hi Dave,
kevin
From:
To:
Date:
Subject:

S
6/6/2014 8:12 AM
One more factor
Forgot one
3.
no recovery input for the deficiency - if conducted.
My first email only factored for the Discovery side the project.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Swanson, Dana; kevin@mastax.org
10/28/2014 2:51 PM
Re: (2) Business License Letters
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/17/2014 4:55 PM
Re: 302216Artist - letter
Need to remove the base tax business license and employees. $3 is included in b/l and home occ
business license fee. Same as
ss
302216-
Artist
Billing: $1922.80 (attached)

Source: SBOE #101707146 start 01.01.2011 remains active
Permit Number 101707146 is Valid
Owner Name:
Business Name:
ARTIST
Address:
Start Date:
01/01/2011
Additional Source: Internet

Taxpayer has a significant internet presence as an artist and exhibitor. Some sites quote prices.
Exemption Comments:
During the MAS interview, the taxpayer asked questions regarding the Home Occupation Exemption. The
taxpayer was provided with the exact Ordinance citation and then was advised that in the Auditors
opinion, the exemption was not appropriate. The Auditor also advised that the Ordinance stated the
exemption was by application and invited the taxpayer to submit his letter.
Taxpayer has provided no evidence that this endeavor is a hobby or in additional to primary income.
Recapitulation:
You will note in the taxpayers letter he very carefully states nor are my painting for sale in any location
in the City, but he does not comment upon where he produces his products, or operates his offices.
Taxpayer has been provided written directions with regard to the protest process which as you will note
below, the taxpayer has refused to comply.
The Taxpayers letter to The City of Morro Bay, Mayor, Council, refusal to working within protest policy
guidelines, selective Ordinance quotations, and carefully worded denial of facts, is nothing more than an
attempt to avoid taxation by any and all means at his disposal.
Based upon the facts, the taxpayer (1) does not qualify for a Penalty of Perjury statement (2) Home
Occupation Exemption (3) Complete exemption.
MAS recommends that the City of Morro Bay respond to the taxpayer, reject his demands as stated in his
letter and offer the taxpayer the option of the Protest Policy or Payment plan.
Sincerely,
Kevin Weigant

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From: Christopher Bekins [
To: Kevin Weigant
Subject: Regarding Morro Bay business license
09/17/2014
TO: The City of Morro Bay and Municipal Auditing Services LLC
I am requesting an exemption from the requirement for a business license and the associated business
fees and fines. The only reason I obtained a Resale Permit in 2010, as instructed by SLO County Arts
Council (DBA ArtsObispo) - the sponsor of the Open Studios - was to properly collect and pay sales tax
during the Open Studio event of that year and the following year. I have not participated in Open Studio
since 2011. I do not participate in Morro Bays Art in the Park, nor are my painting for sale in any
location in the city. I am not in business as defined by the city municipal code.
City of Morro Bay Municipal Code
5.04.010 Definitions
E. "Fixed place of business," as used in this title, means the premises in the city occupied for the
particular purpose of conducting the business thereat, and regularly kept open for the purpose with a
competent person in attendance for the purpose of attending to such business.
The public is not allowed to visit my studio, except in the past at Open Studio in 2010 and 2011. It is not,
otherwise, ever open. I do not publish my address nor ever advertise my studio location.
5.04.070 Evidence of doing business.
When any person by use of signs, circulars, cards, telephone books, or newspapers, advertises, holds
out, or represents that he is in business in the city,.
I do not advertise. Having a web page is not advertising, and the ordinance does not mention anything
about having a web page. The only way anyone knows about my web page is by knowing who I am in
advance and searching by my name.
or when any person holds an active license or permit issued by a governmental agency indicating that he
is in business in the city,
I obtained the resale permit at the instruction of ArtsObispo for the Open Studio shows only to collect, file,
and pay sales taxes properly.
Section 5.08.040 Art, hobby or handicraft shows and exhibitions.

Each person sponsoring or organizing art, hobby or handicraft shows or exhibitions wherein goods,
artifacts or articles are offered for sale to the general public (provided that such goods, artifacts or articles
offered for sale are the products of each individual exhibitor's own skill or talent) shall obtain a business
license from the city for the conduct of such art, hobby or handicraft show or exhibition and shall collect a
business license fee from each individual offering such goods, artifacts or articles for sale to the general
public.
The organization San Luis Obispo County Arts Council (DBA ArtsObispo) sponsors the annual Open
Studio events in which I exhibited in 2010 and 2011. As it states above, they are responsible for the
business license and fees. SLOCAC did not ask me for any such fee (though it may have been part of
the total entry fee which I paid the organization to participate in Open Studio - you will have to ask them
about that).
5.08.020 Tax on Undesignated Profession

Every person conducting or carrying on a business consisting of selling and retailing any goods, wares, or
merchandise or commodities or other things of value in a fixed place of business in the city or of
manufacturing, wholesaling, fabricating, processing, or jobbing any goods, wares, merchandise, or things
of value, and each and every trade, profession, service or occupation carried out within the city, not
otherwise specifically enumerated or taxed in this chapter, shall pay an annual license tax based upon the
average number of employees engaged, within the city, in the conduct of such trade, profession, service,
or occupation at the following rates: See Business License Rate Schedule.
I do not have a fixed place of business (see 5.04.010 above) and I have no employees.
5.08.130 Home Occupations
Each home occupation constituting a business.
articles or services, which are intended to augment or supplement a primary source of income
My artwork provides only very modest revenue to augment my Social Security and pension income. It
actually does not make a profit, but rather, costs more than it earns.
and which include but are not limited to hobby, handicraft, handyman, or personal service activities and
which are conducted in or on, but which are incidental to the personal residence of the persons so
engaged may request exception from the annual license tax of this section.
My studio takes up only one small room in my home and is merely incidental to my residence. It is not
open to the public (see 5.04.010 above).
A.
The person seeking exception shall file an application for a business license with the
collector and will attach, thereto, a request for exception in writing with the collector, setting forth the
reasons exception is sought.
This letter is my request not merely for an exception from certain fees, but for complete exemption from
any requirement for a business license of any kind, with my reasons enumerated above.
I am not going to apply for a business license because I am not operating a business. And the
paragraph (above) from the Municipal Code says nothing about paying in advance therefore I will not
write a check for the invoice sent by MAS.
I await the Citys response.
Sincerely yours,
CC: The Mayor of Morro Bay and the Morro Bay City Council
From:
To:
BC
Date:
Subject:
Susan Slayton
Weigant, Kevin
Swanson, Dana
9/23/2014 5:39 PM
Re: 302334-Sandy's Expression
Thanks, Kevin. I'll send this to the City Attorney.

ss
Ok, got it.
Upon review, and taxpayers refusal to comply, MAS recommends this be our first enhanced enforcement
case.
In short, MAS has done everything we are authorized to do. The taxpayer has refused to comply. The
City is now responsible for dropping the hammer on them to whatever degree that might take.
Our other client cities start with Administrative citations issued by Code Enforcement. These typically
range in $100, $250, $500) progressive amounts and can be issued daily, but every city is different on
this subject. This generally, gets the taxpayer attention and cooperation. In rare cases the City must take
the next step and seek Court action.
Our referral case is attached.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

Sent: Friday, September 19, 2014 8:46 AM
To: Kevin Weigant
Cc: Cathy Weaver
Subject: Re: Odd mail
came in to see me last week, and told me she is not going to pay. I told her she has to
communicate with MAS.
Oh, boy!!!!!!!!!
Susan

Hi guys,
Got a strange piece of mail today.

I have turned this matter over to the City of Morro Bay Signed
I cant match this name to anything in our files. Do you have any clues????
kevin
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/21/2014 11:23 AM
Re: 302372-
Thanks. I'm leaving on vacation now, so you won't hear from me until Tuesday, October 28th. If you
need anything, contact Dana Swanson dswanson@morro-bay.ca.us
Susan
302372Jasumo Designs)
Source: SBOE 100967568 start 9/15/2007
Letters: 9/11/2014
Taxpayer contact: 9/19/2014
Never sold in Morro Bay.
Billing: 1252.20
taxpayer sold craft at locations outside city.
MAS recommends you direct this taxpayer to use the protest process.
Taxpayer has SBOE inside the City. Taxpayer has no other locations. Taxpayer has no other
jurisdictional licenses.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant
Artist...case #302372
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/23/2014 5:56 PM
Re: 302482-Ferris Zoe Design - HEADS UP
Strange...she really shouldn't have kept going. Will refer this one to planning and the Public Works
Director.
ss
302482-Ferris Zoe Design
Source: SBOE #102319768 start 11/30/2012
History:
This taxpayer applied for a business license sometime in the past and was rejected due to some zoning
issues (taxpayer claims). The taxpayer continued with an active SBOE and continued her endeavors.
MAS rated this case and sent her a bill $756.20.

In the notes to the taxpayer I explained that there is a difference between taxation and regulation. That
she has always owed the tax, but failed the regulation (zoning) especially in light of the continued
operations. I also explained that once the account was brought current, she still would not receive
business license until she resolved her zoning issues.
She is HOT HOT HOT. She dropped the the Mayors my friend line at least 4 times when she
called in.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/16/2014 12:25 PM
Re: 302626-Alden Construction
Haven't talked to anyone named

Tell everyone the process is to call MAS and tell you guys what's
going on. Haven't waived anyone...yet :) That's in the protest part.
Is his first name
Is so, he's the contractor guy that I spoke with, and told him to tell you what he is
doing. According to what he told me, he has a contractor's license, but does not do work in the City. I
told him he would likely have to prove that.
The other three I've spoken with, I've mentioned the protest procedure.
Geez...
ss
fyi
Taxpayer (
called and said you waived him on his verbal statements.
I told him (1) this is not the procedure, and (2) I dont have an email from you.
Advised him of the protest procedure.
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Susan Slayton
Weigant, Kevin
Weaver, Cathy
9/25/2014 2:53 PM
Re: 302754-Fee family trust
Thanks, Kevin. I haven't seen him yet, but I'm sure I will.
Susan
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.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/21/2014 10:33 AM
Re: 302868-Whelan construction
Hi, Kevin,
He is one of our employees. We hired him on June 11, 2011, part-time and full-time January 9, 2012.
What he did from January 2012 and earlier, I do not know! He can't do construction jobs while working
for us; conflict of interest.
Definitely he should have to prove what he did prior to January 2012.
ss
This guy has exposure.
He claims to be one of yours Assistant Engineer City of Morro Bay
What do you want to do with him

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/10/2014 10:57 AM
Re: 303092-C Randall Cook Attorney at Law
Oh, boy! I'll forward this to the CM as an FYI and ask our B/L clerk if penalties were collected.
ss
His BL 90164
Taxpayer has written a pretty ugly letter to MAS and CCd the Mayor.
His business license should have renewed 7/1/2014. Our database does not contain a 2014-15 renewal
payment. We set up the account on 8/22/2014 and mailed letters on 9/11/2014 and 10/7/2014.
He has presented a business license dated 9/8/2014.
1.
First and foremost the Mayor needs to be advised that everything this attorney has
written is an exaggeration for political purposes.
a.
On 8/22/2014 the taxpayer did not have a business license in place
b.
On 9/8/2014 the taxpayer was issued a business license renewal
c.
On 9/11/2014 our first letter mailed which he ignored.
d.
On 10/7/2014 our second letter mailed in which he responded in writing to the
Mayor.
2.
Did the City charge this taxpayer for the penalties on his account??????
3.
This taxpayer thinks the City has been doing a fine job without MAS.
fyi
PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/9/2014 4:42 PM
Re: 303440-Morro dunes
Okay...we can take this one.

Rec letter from
disputing the findings on case #303440 #303640 #303652 and asking MAS
to send all information to you.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/23/2014 5:40 PM
Re: 303541-Cannado Inc
Thanks, Kevin. We've referred these to our City Attorney for a decision about licensing them or closing
them down.
Susan
This is a weed hut.

303541-Cannado Inc
Source: Sec of State #C3555769 start 3/20/2013

Entity Name:
CANNADO, INC.
Entity Number:
C3555769
Date Filed:
03/20/2013
Status:
ACTIVE
Jurisdiction:
CALIFORNIA
Entity Address:
Entity City, State, Zip:
Agent for Service of Process:
Agent Address:
Agent City, State, Zip:
Website: www.cannadoinc.com/
dude they even deliver
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/8/2014 4:06 PM
Re: 303895-Dollar Tree
Interesting...
CCd you on this one because MAS was contacted by
the
jumps in challenging our authority.
interviewed, doc request. Then out of
I read this as they are under-reporting.

kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/6/2014 12:16 PM
Re: 303916-Goofy Graphics
Yes...I spoke with

when he got my letter...said you guys were Nazis and unconstitutional. He's been
on vacation, so I'm sure he just got back. What a peach!
Susan
Heads Up
303916-Goofy Graphics
925 Main St
Morro Bay CA 93442
Owner:
805-772-5785
Source: BL 94314 (audit/info request)
Letters: 9/29/2014
Taxpayer contact:
10/6/2014commercial sign shop, claims no employees, refused to provide tax
return, vendors, 1099 stating he would not participate in this fishing expedition. And he told the mayor
so yesterday.
Case status:
I dont really care about this guy. I have closed his file. Just a heads up regarding the mayor contact.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
11/13/2014 4:02 PM
Re: 304003-
began reporting TOT in July 2012, and has reported it ever since. Reported TOT
numbers are in red below; they do not match the numbers you provided. If the taxpayer is collecting
deposits that are refundable, those are not subject to TOT.
ss
304003TOT Gross
2010
2011
2012
2013
2014
BL #101228)
20,200
-
0
0
14370 (partial year)
26040
14950 (to 9/30)
12,550
18,050
MAS cant see the TOT payments.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/30/2014 3:44 PM
Re: 304179-
Oh, yes, we received all of this as well. We'll take his case. Thanks, Kevin.
Susan
We are passing this along to you/City Attorney.

Apparently, the taxpayer, in addition to his very famous film career, seems to think he is also an attorney
see below). Here are the details:
304179-
Source:
writer/director/actor/voiceover.
Source:
Source:
www.kerriganmahan.com
Linkedin independent
www.imdb.com
Notification letters:
9/22/2014
Taxpayer contact:
9/25/
310-270-8344). Taxpayer claims online information is inaccurate.
Taxpayer claims all work conducted outside Morro Bay. Taxpayer unable to produce a business license
from any other jurisdiction.
9/29/2014 rec letter from taxpayer stating he is not a business owner. Demanded source, authorization,
ordinance.
9/29/2014 called taxpayer for email address. Taxpayer stated he is not under contract with MAS and
will only deal with the
Emailed authorization letter, source
information, ordinance.
9/30/2014- rec email below.

Taxpayer billing:
Billing letters:
1252.20
9/25/2014

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
Posted At: Tuesday, September 30, 2014 12:15 PM
Posted To: 8-Invoice
Conversation: File # 304179 Morro Bay Business License
Subject: Fwd: File # 304179 Morro Bay Business License
Refusal for cause without dishonor and, without recourse to me.

Cease and desist.
Notice to agent is notice to principal.
Notice to principal is notice to agent.
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/16/2014 2:50 PM
Re: 306772-Sharp Solutions Inc
Good...he went to our Business License clerk who calculated all the back fees. Love it when we are in
sync
306772-Sharp Solutions Inc, BL 102011
306773-Sharp Solutions Inc, BL 101756
They are setup, but have not been mailed. Prob in the next few days.

To: Kevin Weigant
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 (Steve Sharp)?

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
11/12/2014 7:54 AM
RE: 307004RE: RE: Morro Bay Business License
That is a ton of great information. thank you.
Yeah, we will do your lease audit, but I seem to remember you took that to RFP a short time ago.
kevin

Sent: Monday, November 10, 2014 8:01 AM
To: Kevin Weigant
Subject: 307004RE: RE: Morro Bay Business License
Hi, Kevin,
Thanks for the info on

Doubt he even thought about it.
As a 1099 independent contractor, he would have a business license.
At this point, the Council has passed the initial reading of the Ordinances, one that will allow for the 90
day amnesty and the other an under $12,000 gross receipts business (not limited to hobbyists, artists,
etc.) exemption. On Nov 12th, the Ordinances will be presented to Council again for second reading and
adoption. If adopted, there is a 30 day waiting period before the Ordinances are in effect; that date will be
December 13th. The amnesty period is effective for penalties paid from July 8, 2014 through March 12,
2015.
The special under $12k gross receipts business exemption will also go into effect December 13. This one
is a temporary suspension of tax, until we revisit the Municipal Code.
By the way, does your firm do lease site audits?
Susan
307004-
Source: 2010 (1099) $5531.00 from 303525.
Taxpayer worked for the source during 2010 as a 1099 contractor. In 2011 taxpayer was hired as a W2
employee. He is exposed to two separate fiscal periods, but based upon the story I only charged him for
one period. Bill due $246.00.
Kevin
Ps MAS has said nothing about penalties or an amnesty because no one from the City has advised
MAS on the details and implementation.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

Sent: Friday, November 07, 2014 3:16 PM
To: Kevin Weigant
Subject: Fwd: RE: Morro Bay Business License
What's up with this case? She said her husband received a 1099 for part time work in 2010, then was
hired???
ss
11/5/2014 8:06 AM >>>
Thanks, Susan.

To:
Noah Smukler
Subject: RE: Morro Bay Business License
Thanks,
I'll contact MAS this morning.
Susan
Susan Slayton
City of Morro Bay

805) 772-6217
805) 772-7329 fax
11/5/2014 8:01 AM >>>
Thank you both for your quick response.
Noah no, MAS did not communicate that there is an appeal process option directly to the city. When I
received the letter, I contacted them directly as there was no referral to the city.
Susan as far as I can tell, MAS completed an audit of businesses in the city David received a 1099 in
2010 for the 2.5 months he worked for Gardens by Gabriel until he was hired permanently. He was
originally hired as a probationary employee. Im attaching all the correspondence regarding this matter.
Thank you for looking into this matter.
Best regards,

To:
Noah Smukler
Subject: Re: Morro Bay Business License
Good morning everyone,
I did not receive the letters you sent to Noah, so I"m not sure they what prompted MAS to contact
you. If you would provide me with the MAS ID#, I will call them and get more information.
Susan
Susan Slayton
City of Morro Bay

805) 772-6217
805) 772-7329 fax
Noah Smukler 11/4/2014 8:36 PM >>>

Hi
Thanks for reaching out to me and I have copied our Finance Director who is the lead City staff contact
for appeals so she can review the situation and respond.
BTW, did MAS communicate that there is an appeal process option directly to the City?
Noah
Noah Smukler
City of Morro Bay Councilmember
Phone: (805) 772-7668
www.morro-bay.ca.us
11/04/14 3:33 PM >>>

Out of the blue, my husband and I received a letter in October from the City of Morro Bay asking if he was
an independent contractor in 2010. The next day I called the number given and reported that, no, he was
not an independent contractor but that he had been hired by Gardens by Gabriel for a short period of time
at the end of 2010 it was a probationary period. In 2011 he was hired permanently.
We then received a Taxpayer Notice from Municipal Auditing Services LLC dated October 29, 2014 and a
letter from the City of Morro Bay dated October 29, 2014 in which the citys records indicate your City of
Morro Bay Business License File has an account balance of $246 and remains unpaid. Needless to say
we were somewhat befuddled. The taxpayer notice include a penalty and it doesnt even give a due date
nor someone to contact at the city. My first concern is how can we have a penalty when we were never
initially billed; my second concern is that I succinctly stated he was not an independent contractor. He
worked for less than three months as an hourly employee and you want him to pay for a business
license?
My husband was without a job in 2010 he was applying for a number of jobs. In mid- September of
2010, Gardens by Gabriel agreed to hire him as a probationary employee with the possibility of
permanent hire. In 2011, he was hired permanently.
According to the Taxpayer Notice, SB-1186 wasnt signed into law until September 10, 2012. Attached
are the letters we received.
This seems highly unfair we dont even live in Morro Bay.
I look forward to your response.

Best regards,
From:
To:
CC:
Date:
Subject:
Susan Slayton
Weigant, Kevin
Weaver, Cathy
11/14/2014 8:41 AM
Re: 308457-Pedrolo repairs
I have no idea; I'm not able to check the business license software.
Cathy, please check this out and let Kevin know.
Susan
Your BL #102291.
So, this guy gets our bill and runs to the counter and pretends to be a new business
Did you pick up any prior years?
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/10/2014 4:03 PM
Re: Antique Bottle Show @ Veterans Mem Building
Yes, they collect the transient vendor fee $3 per day.

ss
Do they collect and remit the fees, or are the vendors subject to licensing.
Second question, would it be $3.00 per day (art/hobby show)?????

kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Weigant, Kevin
8/26/2014 4:14 PM
Re: Authorization letters
letter - BL letter regarding MAS 08-2014.doc
I sent it out on Friday.

MAS will need an approved authorization letter. Please see the attached samples.
A word of warning, if you put a phone number or name on this document, it will get called a lot.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Attachments:

D
" David Buckingham" <DBuckingham@morro-bay.ca.us>, "Susan Slayton" <SSlay...
10/10/2014 2:09 PM
Copy of BL Audit Status 141010.xlsx
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.
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.
1.
The taxpayer rights to protest are protected by an in place
process.
2.
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

To: Kevin Weigant
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
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
7/31/2014 5:48 PM
Re: BL data update
I'll send this to IT. He can do anything!

Hi Susan,
I began working on the BL data that was sent and the entity file looks ok from a current period
perspective.
There are two perspective that are missing:
1.
2.
Entity history there are no records for prior periods.

Transaction history there are no records for prior periods.
What this means to MAS is that we are blind to entities that failed to renew, or had a prior license, and
without a transaction history and head count review is a non-starter.
If I recall correctly, you are using HdL. There data is contained in approx a dozen SQL tables in a
centralized location. Exports each table to an excel file and we will sort it out here.
Thoughts???
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
Susan Slayton
To:
Weigant, Kevin
CC:
Goforth, Laurie
Date:
7/18/2014 1:41 PM
Subject:
Re: BL Fee Schedule
Attachments: master fee schedule 2009-10.pdf; master fee schedule 2010-11.pdf; master fee
schedule 2011-12 adopted.pdf
Hi, Kev,
Here are more Master Fee Schedules.
I'm going to be gone next week. If you need any more documents, contact Laurie Goforth. I've asked our
business license clerk to provide you with the information on the business licenses tables. I'll also ask our
sr account tech to get you the vendor listing and the 1099s.
Susan

I need a copy of the business license fee schedule
FY 2010/2011
FY 2011/2012
FY 2012/2013
FY 2013/2014
FY 2014/2015
This is also a reminder point about establishing the number of years we are going to look back. Best if we
discuss by phone due to complexity and number of decision points.
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
" ana Swanson" <DSwanson@morro-bay.ca.us>, "Susan Slayton" <SSlayton@mor...
9/23/2014 12:49 PM
RE: Business License Audit -
Our file is closed. Thank you.
kevin

Subject: Business License
Susan & Kevin,

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
6/5/2014 9:52 AM
RE: Business License Audit
Thanks, Kevin. I will send this to the Interim City Manager, who was VERY interested in this. Tonight is
our budget workshop, so I will likely have the first opportunity to meet with him tomorrow.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax

Ok, here we go.
No major bomb shells in the Ordinance. In fact, your Ordinance is very solid in terms of your authority
and responsibility to conduct audits and inspections.
Our programs starts with the City approving our contract, and immediately declaring a City wide amnesty
30/60/90 day?). This lets the public know what is going on and provides political cover when/if anyone
complains in the future.
The opportunity in your City is the Discovery program. The search for unlicensed business. We will use
a number of sources including cooperation from your licensed businesses. Each discovery taxpayer will
be sent a contact letter (3 on 30 day cycles). Taxpayer will respond to MAS and an interview will be
conducted to establish the taxpayers nexus. We will educate the taxpayer on the Ordinance and assist
them in completing the process. MAS will conduct all back office task including quality control of the
application submission and payment. City staff will be responsible for the actual creation of the account
and depositing the check.
Much later in the contact term (near the end) we may want to look at deficiency of our licensed taxpayers.
This type of project can be beneficial, but does not represent your best opportunity at revenue generation.
MAS will handle all taxpayer contact using City approved letters. We handle all taxpayer
communications, paperwork, and document processing. If the City receives and taxpayer phone calls
they should be re-directed to MAS. If a taxpayer arrives at the City counter, Staff should call MAS for
case details. This way we provide excellent customer service for those standing in front of our face.
Expectations our assumption is that there is 1 unlicensed business associated with every licensed
business. Based upon a minimum recovery, this works out to about $1.5 million in potential recovery.
Our fee is normally 50% of actual recovery. I will offer you our services at 40%.
MAS has always built custom programs around our individual clients based upon their needs and political
challenges. So the question is not what are MAS services, but rather what is the City/MAS going to build
together to reach and fulfill the Citys needs and expectations. MAS is a small boutique consultancy.
Custom applications is what we do. The question then becomes How can we help you?
Thanks for remembering us. I really do appreciate the opportunity. If this interests you, I would suggest a
meeting to address all of your additional questions.
Sincerely,
Kevin Weigant
Ps- just celebrated my 30th anniversary in Morro Bay. Had a wonderful time.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

at (559) 277-5990.
Sent: Wednesday, June 04, 2014 11:16 AM
To: Kevin Weigant
Subject: Business License Audit
Hi, Kevin,
We are thinking that an audit of our Business Licenses would be a

very good thing to do. Would you please provide a scope of services
and cost for an audit of Morro Bay's Business License?
Let me know if you need any additional information.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:

S
10/20/2014 9:00 AM
RE: Business Tax on rental properties
The argument is wrong.

The city is not charging a business tax as a "real estate business".
Therefore the attorney position is also wrong.
Here is the scoop:
5.04.010 - Definitions.
A.
Business," as used in this title, includes professions, trades, and
occupations and all and every kind of calling, whether or not carried on
for profit.
5.04.030 - Substitute for other revenue ordinances.
Persons required to pay a license fee for transacting and carrying on
any business as defined in this chapter shall not be relieved from
payment of any license fee or tax for the privilege of doing such
business required under any other title of this code and shall remain
subject to the other regulatory provisions of this code.

There are hereby imposed upon the businesses, trades, professions,
callings, and occupations specified in this title license fees as
established annually in the Business License Rate Schedule.
A separate license must be obtained for each branch establishment or

location of the business transacted and carried on and for each category
of business at the same location, and each license shall authorize the
licensee to transact and carry on only the business licensed thereby at
the location or in the manner designated in such license; provided that
warehouses and distributing plants used in connection with and
incidental to a business licensed under the provisions of this title
shall not be deemed to be separate places of business or branch
establishments
5.04.070 - Evidence of doing business.
When any person by use of signs, circulars, cards, telephone books, or

newspapers, advertises, holds out, or represents that he is in business
in the city, or when any person holds an active license or permit issued
by a governmental agency indicating that he is in business in the city,
and such person fails to deny by a sworn statement given to the
collector that he is not conducting a business in the city, after being
requested to do so by the collector, then these facts shall be
considered prima facie evidence that he is conducting a business in the
city.
5.04.120 - Exemption claim.
Any person claiming an exemption pursuant to Sections 5.04.090 through
5.04.110 shall file a verified statement with the collector stating the
facts upon which exemption is claimed. The
collecter, upon a proper showing contained in a verified statement,
shall issue a license to such person claiming exemption under Sections
5.04.090 through 5.04.110 without payment to the city of the license fee
required by this title. The collector, after giving notice and a
reasonable opportunity for hearing to a licensee, may revoke any license
granted pursuant to the provisions of Sections 5.04.090 through 5.04.110
upon information that the licensee is not entitled to the exemption as
provided herein.
This City has a two (2) tier taxation system. The top tier is detail
above - everybody needs a license. EVERYBODY.
The second tier of the taxation system is reflected in the subsequent
chapters which "further" define certain (not all) categories which are
to receive special handling or ratings.
It is a common mistake to look at the ordinance and say "but there is

not a classification" or " which classification does it belong". The
correct approach is the everybody needs a business license at the basic
rate, unless they fall into a special section.
The rental of residential property "IS" taxable under the ordinance and
at the basic rate. Only when the subject approaches the Less-than-four
level is the taxpayer entitled to special handling. Further, there is
not specific exemption. Simply put, someone once read less than four
and "assumed" it to mean less than 4 were exempt.
kevin

To: Kevin Weigant
Subject: Fwd: Business Tax on rental properties
I'm not sure I sent this to you. Sorry if I didn't.
Susan
Dana Swanson 10/17/2014 9:57 AM >>>
Here's the email exchange and Joe's legal opinion
Dana
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442

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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/31/2014 10:53 AM
RE: Case #302933
Hey, Kev,
Joe did respond on this, and what I wrote in my previous e-mail is what he said.
ss

Prior email. Can we hold this one, and similar ones until Joe responds. He has my cell phone number.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Case #302933 Russell Walls
Hi, Kevin,
Based on my earlier e-mail about the City's position on residential S/F rentals (non-vacation), this case,
unless there is something else to it, should be dismissed.
Thanks,
Susan
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/5/2014 2:28 PM
RE:
response to MAS Business License Request
Hahahaha...oh my...
It seems her main complaint is that we can not hit everyone at once. I will try harder.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant
Subject: Fwd:
s response to MAS Business License Request
Hi, Kevin,
In looking at the paperwork for

see what happens.
ss
everything looks fine to me. We deposited his check, and will
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/20/2014 11:04 AM
RE:
ID #302853
I think he was the one who sent the 1040s that showed business income.
We even, kinda, believed him and asked for his 1040 in support of his claims.
He choose to tell his lies to the city.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject:
ID #302853
and another
Scan Date: 10.20.2014 09:28:49 (-0700)
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/8/2014 6:02 PM
RE: Commercial fishermen
Very funny!!!! We had a Council person ask the question about licensing the commercial fishermen.
We've never had a council support of doing that, and haven't in the past. But...I agree with you.
I'll let you know if this ship sails!!
Susan

Yes, they are subject to taxation in these situations:
1.
Forgetting about the activity of fishing, the business is located in Morro Bay. Most
likely a Corporation, and most likely a home occ.
2.
Again, forgetting about the activity of fishing, the business has a primary place of
business at their slip and can show no other place of business location or taxation.
3.
Forgetting about the activity of fishing, a boat arrives and unloads it cargo and sails
away. This is odd. Do the City limits extend to the place where they unload? Is the location where they
unload taxable? This is really getting to the idea of physical nexus. Do they enter the City for the
purpose of delivery of their products.
I understand and respect past practice. However, if the thing called fishing has its primary place of
business as a home base they are 100% taxable. If the City limits extend to the slip and or the unloading
point, then again they are taxable.
This is a rebuttable position. The commercial fishermen is going to have to show (1) their primary place
of business is not in Morro Bay, or (2) they are licensed by another local jurisdiction, (3) they dont have
any physical nexus to Morro Bay, or (4) some other legal standing that states they are not subject to local
taxation.
The act of fishing is not the issue. At hand is where is the business located, and do they contact the City
limits in the act of fishing.
Do you have a specific case in mind, or just fishing???? Hahahahhah
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Commercial fishermen
Hi, Kevin,
In your experience, do taxing authorities, other than Fish and Game, require business licenses for
commercial fishermen?
Our past practice has been to NOT license them.
Susan
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
8/7/2014 9:03 AM
Re: corrected MAS cert
Thanks!
Sorry, agency provided the expired cert. Here is the corrected cert.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/29/2014 10:42 AM
Re: Council meeting
Not bad; our CM did a very good job talking people off the ledge.
He'll likely contact you to tell you about the action they took last night. I'll leave that to him.
ss

So, how bad was the fall out?
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/29/2014 10:40 AM
RE: Court reporter
No business or case #; address

Nothing by that name.
Do you have a business name, case id number, even an address

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Court reporter
Hi, Kevin,
Do you have a case open for

She is a court reporter who did work for us in October
2013. We're withholding payment of her invoice until she gets a business license.
Susan
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/3/2014 3:23 PM
Re: Craft fairs
They likely fall under the art, hobby or handicraft show & exhibitions, or have the itinerant vendor permits.
Hi Susan
We are hitting a number of SBOE numbers associated with local craft fairs, farmers markets, ect.
The Ordinance seems to require a license, but I know from past exp. That Citys sometimes waive or
ignore these.
Should we license them???
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
8/26/2014 4:20 PM
Re: Deficiency letters
They are all very nice...nothing mean about them. Do you send them on the letterhead I sent to you just
now, or do you give me a list and I send them?
Attached are the sample 1st, 2nd, 3rd letters that will be mailed to our good corporate citizens (those with a
business license).
The idea here is to get them to call MAS so we can interview them. Based upon the interview we will
either (a) close the case, (b) request documents (W2, 1099, Vendors list) depending upon the nature of
the business interviewed.
This type of letter tends to be business friendly but not so much as to discourage them taking action.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
8/26/2014 4:20 PM
Re: Discovery letters
No attachments, Kevin! :)
Attached are the 1st, 2nd, 3rd Discovery letters. These letters are mailed to suspected non licensed
business entities. In general the business friendly idea is out the window as you are seeking their
compliance.
Again, the idea here is to get the taxpayer to call MAS for an interview. Based upon that interview, MAS
will either (a) close the case no nexus, or (b) advise and assist the taxpayer in completing the
application and making payment.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
10/20/2014 10:42 AM
RE: Dohn and Assoc, ID #302718
From the get go - tell him to follow the protest policy that MAS
described to him.
He never closed the corporation, and he knew about the license
requirement (prior license holder). His penalty appeal is lame - what
or how did the City apply this to his case which would support a penalty
waiver (Ordinance, Public Policy, Courts). And the capper, his
company" letterhead has the po box.
Entity Name:
DOHN AND ASSOCIATES, INC.
Entity Number:
C2674126
Date Filed:
09/08/2004
Status:
ACTIVE
Jurisdiction:
CALIFORNIA
Entity Address:
Agent Address:

To: Kevin Weigant
Subject: Dohn and Assoc, ID #302718

Scan Date: 10.20.2014 09:28:31 (-0700)

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/8/2014 3:58 PM
RE: File # 303729 Morro Bay Business License Review
Kevin,
Did I respond to you on this? We will want you to turn this one over to us.
Susan

Hello Ms
My name is Kevin Weigant. I am the Director of Audit on behalf of Municipal Auditing Services LLC and
thereby represent the City of Morro Bay business tax department.
You have misunderstood this process. The City of Morro Bays rights to audit your books and records is
codified:
No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same
preclude the city from collecting by appropriate action such sum as is actually due and payable
hereunder. Such statement and each of the several items therein contained shall be subject to audit and
verification by the collector, his deputies, or authorized employees of the city, who are hereby authorized
to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be
necessary in their judgment to verify or ascertain the amount of license fee due.
All licensees, applicants for licenses, and persons engaged in business in the city are required to permit
any examinations of such books and records for the purposes aforesaid.
It shall be the duty of the collector, and he/she is directed, to enforce each and all of the provisions of this
title. The code enforcement officer and the chief of police shall render such assistance in the enforcement
hereof as may from time to time be required.
The collector, in the exercise of his/her duties imposed upon him/her under this chapter, and acting
through deputies or duly authorized assistants or the code enforcement officer or the chief of police, shall
examine or cause to be examined all places of business in the city to ascertain whether the provisions of
this title have been complied with.
The collector and each and all of the collector's deputies, duly authorized assistants, the code
enforcement officer and the chief of police and any police officer shall have the power and authority to
enter, free of charge and at any reasonable time, any place of business required to be licensed in this
chapter, and demand an exhibition of its license certificate.
Ord. 311 Exh. A (part), 1987: Ord. 89 2 (part), 1971: prior code 6300)
At this exact moment in time, you are being allowed decide if you will assist the City in the identification of
unlicensed businesses, which places every single taxpayer in Morro Bay at a competitive disadvantage.
At this very moment in time, I am accepting you refusal to participate. But please take note, your
obligations under the Ordinance are far from voluntary.
By way this email, the Finance Director has been copied. I will await her decision with regard to
compelling documents.
Sincerely,
Kevin Weigant
Susan I am not interested in a single practicing attorney. Recommend we close.
From: Assistant to Joan Bauman [

Posted To: 6-Review
Conversation: File # 303729 Morro Bay Business License Review
Subject: Re: File # 303729 Morro Bay Business License Review
In the letter this office received it did not state that it was voluntary participation in the audit. This should
be clearly stated in future correspondence from you or the city. We are declining to participate in this
audit.
Carolyn Atkinson
Assistant to Joan S. Bauman
THIS COMMUNICATION IS INTENDED ONLY FOR THE INDIVIDUAL OR ENTITY TO WHICH IT IS

ADDRESSED AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND
EXEMPT FROM DISCLOSURE UNDER APPLICABLE LAW. If the reader of this message is not the
intended recipient or the employee or agent responsible for delivering the message to the intended
recipient, you are hereby notified that you may be violating a legally protected confidential or privileged
communication and that any review, dissemination, distribution and/or copying of this communication or
any portion of it is strictly prohibited. If you have received this communication in error, please notify us
immediately by telephone and return the original message to us at the above address. Thank you.
On Friday, September 19, 2014 12:42 PM, review <review@mastax.org> wrote:
Dear Ms. Atkinson,
Thank you for your attention to this review. In order to complete this review, we are requesting the
following information:
A list of vendors and / or independent contractors that have provided services in Morro Bay. Please
include investigators, delivery, maintenance, repair, janitorial, fire extinguisher service or any other
persons or companies that have provided services onsite in Morro Bay.
Please provide the name, address and type of services provided by these vendors.
If you have any questions please contact Municipal Auditing Services by e-mail review@mastax.org or by
telephone at 877-845-7370.
Information from ESET Endpoint Security, version of virus signature database 10443
20140919) __________

http://www.eset.com/
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
CC:
Date:
Subject:
Attachments:

10/9/2014 12:53 PM
RE: File #s 303731 & 303691
City of Morro Bay Ordinance-2014.07.01.pdf
Dear Mr. Rutherford,
My name is Kevin Weigant. I am the Director of Audit on behalf of

Municipal Auditing Services LLC and thereby represent the City of Morro
Bay business tax department. This email is being copied to City. I
have attached a copy of the Ordinance.
I understand your position. By extension, I read this to state that

your client has failed to authorize the release of this information and
thereby refuses to comply with our requests.
Case ID 303731BL 98236). This taxpayer has a business

license and is required under to Ordinance to comply with the document
request. We will send three (3) notices. If the taxpayer remains
non-responsive we will return this matter to the City for continued
enforcement.
Case ID 303691-Black Mountain Pet = (BL 98235). This taxpayer has a

business license and is required under to Ordinance to comply with the
document request. We will send three (3) notices. If the taxpayer
remains non-responsive we will return this matter to the City for
continued enforcement.
I would ask that you advise your client accordingly.
Please let me know if you have any other questions.
Sincerely,
Kevin Weigant
Posted At: Thursday, October 09, 2014 11:45 AM
Posted To: 6-Review

Conversation: File #s 303731 & 303691
Subject: RE: File #s 303731 & 303691
Due to IRS rulings, I cannot release that information to you without 3

party disclosure authorization from each recipient. It is a $10,000
penalty per person, I cannot afford that. Our client paid for their
business license that is all I am able to comply with at this point. I
am not trying to be difficult but I have complied with what the law
allows.
Thank you -
CPA
From: review [mailto:review@mastax.org]

To:
Subject: File #s 303731 & 303691
Dear
Thank you for your attention to these reviews of the business licenses
for Benedict - Rettey Mortuary and Black Mountain Pet Crematory. In
order to complete these reviews please provide the following
information:
W-3 forms filed for the employees of these businesses for the
years 2010, 2011, 2012 and 2013.
Copies of 1099s issued for services provided onsite in Morro

Bay or to persons or companies located in Morro Bay. Please indicate
type of service provided by the 1099 recipient.
A list of vendors that provide services onsite to either

business. Please include delivery, maintenance, repair, janitorial,
landscaping or any other persons or companies that have provided
services onsite in Morro Bay.
Please provide name, address and type of services provided.
If you have any questions please contact Municipal Auditing Services by

e-mail review@mastax.org or by telephone at 877-845-7370.
Sincerely,
Municipal Auditing Services, LLC


http://www.eset.com
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:

"
10/9/2014 4:24 PM
RE: File 303831
Hi Mr. Peter

Bay business tax department.
Thank you for the FTE reports. You are ahead of the curve on this
subject. We will review and advise if we see any changes.
As to the vendors and 1099's. We disagree with your position. There is

nothing about the vendors and suppliers of a restaurant that can be
claimed as intellectual property and subject to non-disclosure with
regard to a taxation authority (City/State/Fed).
Ordinance:
These sections control access to your records.

There are hereby imposed upon the businesses, trades, professions,
callings, and occupations specified in this title license fees as
established annually in the Business License Rate Schedule. (excerpt)
5.04.190 - Information confidential.

It is unlawful for the collector or any person having an administrative
duty under the provisions of this title to make known in any manner
whatever the business affairs, operations, or information obtained by
any investigation of records and equipment of any person required to
obtain a license, or pay a license tax, or any other person invited or
examined in the discharge of official duty, or the amount or source of
income, profits, losses, expenditures, or any particular thereof, set
forth in any statement or application, or to permit any statement or
application, or copy of either, or any book containing any abstract or
particulars thereof to be seen or examined by any person; provided that
nothing in this section shall be construed to prevent:
A.
The disclosure to, or the examination of records and equipment by,
another city official, employee, or agent for collection of taxes for
the sole purpose of
administering or enforcing any provisions of this title or collecting

taxes imposed hereunder;
B.
The disclosure of information to, or the examination of records by,
federal or state officials or the tax officials of another city or
county if a reciprocal arrangement exists, or to a grand jury or court
of law, upon subpoena;
C.
The disclosure of information and results of examination of records of
particular taxpayers, or relating to particular taxpayers, to a court of
law in a proceeding brought to determine the existence or amount of any
license tax liability of the particular taxpayers to the city;
D.
The disclosure after the filing of a written request to that effect, to
the taxpayer himself, or to his successors, assignees, and guarantors as
to the items included in the measure of any paid tax, any unpaid tax, or
amounts of tax required to be collected, interest, and penalties;
further provided, however, that the city attorney approves each such
disclosure and that the collector may refuse to make any disclosure
referred to in this subdivision D when in his opinion the public
interest would suffer thereby;
E.
The disclosure of the names and addresses of persons to whom licenses
have been issued, and the general type or nature of their business;
F.
The disclosure by way of public meeting or otherwise of such information
as may be necessary to the city council in order to permit it to be
fully advised as to the facts when a taxpayer files a claim for refund
of license taxes, or submits an offer of compromise with regard to a
claim asserted against him by the city for license taxes or when acting
upon any other matter;
G.
The disclosure of general statistics regarding taxes collected or
business done in the city.

It shall be the duty of the collector, and he/she is directed, to
enforce each and all of the provisions of this title. The code
enforcement officer and the chief of police shall render such assistance
in the enforcement hereof as may from time to time be required.
The collector, in the exercise of his/her duties imposed upon him/her
under this chapter, and acting through deputies or duly authorized
assistants or the code enforcement officer or the chief of police, shall
examine or cause to be examined all places of business in the city to
ascertain whether the provisions of this title have been complied with.
The collector and each and all of the collector's deputies, duly
authorized assistants, the code enforcement officer and the chief of
police and any police officer shall have the power and authority to
enter, free of charge and at any reasonable time, any place of business
required to be licensed in this chapter, and demand an exhibition of its
license certificate.
Recapitulation:
MAS makes polite business document requests. We lack the authority to
compel you to do anything. We will send you three (3) notices. If you
have not complied, we close our file and return the matter to the City
for continued enforcement.
Your proprietary information is protected by City law (above). MAS is

an extension of the City and is bound by the same law.
No one is looking to undermine your business or its operations. You

must however realize that as a taxpayer in the City of Morro Bay, the
business tax you pay is artificially higher than It should be because of
scofflaws. Corporate pirates who ply their trade in your community,
compete against local businesses who pay their taxes, and then they
leave. While you are a fine corporate citizen, and we thank you for
that, many of the vendors and supplies working their business via your
backdoor are unlicensed.
I am respectfully asking you to share your vendors and 1099 information

with the City/MAS so we can address this issue. Taxes are only fair if
applied equally, otherwise it is just you who pays.
Sincerely,
Kevin Weigant
From:
Posted At: Thursday, October 09, 2014 3:45 PM
Posted To: 3-Info
Conversation: File 303831
Subject: Re: File 303831
Hello Art,
In response to your request, I will not be providing information about
our vendors and service providers. This information is proprietary to
The Galley, and will not help you in determining if The Galley has
correctly paid its business license fees.
I will also not be providing W-2s for our employees. W-2s contain
confidential information that I am not willing to share, and further
they are of no use in terms of calculating the number of full time
equivalent (FTE) employees at The Galley during any given period of
time. As a restaurant in Morro Bay, my business license fees are based
primarily on the number of full time equivalent employees employed
during a twelve month period.
Per both City of Morro Bay and IRS guidelines, total hours worked are
the basis by which full time equivalent employee status is determined,
and W-2s do not contain any information about the number of hours an
employee worked during the calendar year. Below is the section from
Morro Bay's Municipal code detailing how to calculate full time
equivalent status for the purposes of determining business license fees:
5.04.150 Determination of average number of employees.
The annual average number of employees in any business shall be
determined by totaling the annual working hours of all fulltime,
part-time, and seasonal employees, or any combinations thereof, and
dividing that total by two thousand. In the result, any fraction greater
than .5 shall be considered as one employee.
Exceptions:
A.
The total annual working hours of one employee, as defined by Section
5.04.010, who may be either an owner or the manager, need not be
included in the total annual working hours used to determine the average
number of employees. Employees who are owners of a particular business
and who report this income as jointly derived from that business on a
joint return to state or federal agencies under the provisions of state
or federal income tax laws shall be considered as one employee for
purposes of determining the average number of employees and qualify for
this exception.
B.
Employees who do not report their wages, salaries or fees, as derived

from the particular business, to state or federal agencies under the
provisions of state or federal income, social security or unemployment
insurance laws need not be included in the total annual working hours
used to determine the average number of employees.
I've attached three reports indicating the total number of hours worked
by our employees during the years 2011, 2012 and 2013. Each report
includes a calculation (based on the City of Morro Bay's formula for
determining FTE) of the full time equivalent employees at the Galley
during that time period. Note that in addition to the FTE employ
calculation, there were two full time managerial employees during each
of these periods as indicated on the report.
Please let me know if you have any questions.
The Galley Seafood Grill & Bar

www.galleymorrobay.com

http://www.eset.com

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
8/28/2014 10:31 AM
Re: Final letters
Look back 4 years. I think that is the safest for us and most reasonable.
Thanks, Kevin.
Susan

Hi Susan,
Attached are the FINAL letters. This represents the totality of all written communication any given
taxpayer can receive from MAS as approved by the City of Morro Bay.
Morro Bay Info 1-3 = we will use these letters to contact business owners (with) a business license.
Morro Bay Discovery 1-3 = we will use these letters to contact business owners (without) a business
license.
Morro Bay Billing 1-3 = we will use these letters to contact taxpayers who have an balance due on their
cases.
Morro Bay-20140702 pending. Pdf = this is an example of our audit form. This will be used to provide the
Deficiency or Discovery taxpayer with an exact accounting of their case and the amounts due.
Unless you make changes in the above, these are the approved forms. Again, you may change the
content at any time in the future.
Kevin
the only unresolved issue is the number of prior years.
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
11/10/2014 1:34 PM
Re: FW: Morro Bay Audit
Wow...what company is this?

Susan
Fyi
They gave us verbal on 13 heads, which puts them as underpaid.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
mailto:
Posted At: Wednesday, November 05, 2014 10:01 AM
Posted To: 6-Review
Conversation: Morro Bay Audit
Subject: Morro Bay Audit
File ID # 303631
Business License # 96574
We have received your notice regarding the license audit review. We have provided the necessary count
of employees as required by the city.
Your request for additional information is not in accordance with Federal and State privacy laws, and not
is it required by city ordinance. The legality of the request is in question, and we are not obligated to
respond to illegal requests.
Obtaining the information is not without cost. We will not consider providing the information unless you
pay for our Accounting and legal fees to respond to this request.
If you can prove evidence that this information can be legally requested, then well send you an invoice for
us to provide you with the information that we have, and can legally provide to you.
Thank you.
Office MGR.
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/12/2014 1:22 PM
Re: FW: Question
The W-2s are used to compare their reporting of employees?
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax

Cleary, I cant even get forward to you. I just sent it to myself.
Upshot - we are attempting to clear three license reviews at one shot. Each has its own exposures and
issues. Vendor/1099 to address the discover aspects. Units/W2 to address the deficiency issues (if any)
kev
From: Kevin Weigant

To: Kevin Weigant
Sorry, I made a mistake,

303440-mijit mart does have a business license (BL 85589)
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

at (559) 277-5990.
From: Kevin Weigant
To: 'Susan Slayton'
They have three cases:

303640-Morro Dunes Repair Services (BL 96677)
303652-Morro Dunes Trailer Park (BL 85649)
303440-Mijit Mart (unlicensed)
We have several issues with this location. (1) 303640-standard review, 1099, vendors, W2. (2) 303652unit count, but we can also see possible under-reporting of spaces. They have the normal RV hookup
spaces, but they also have storage spaces in back. We are looking to confirm correct counts and
exposures. (3) 303440-this is an unlicensed business / operation. We are seeking vendors, 1099, W2,
and an additional license for this operation.
Mr.
is not confused. This entire matter was fully discussed with him. Then he had his
bookkeeper (
call and we ran the entire matter with her. Then everything was put in writing via
email.
Fyi
kev

To: Kevin Weigant
Subject: Question
Hi, Kevin, and Happy Friday!!!!!!!!!!!
Had a conversation last night with

of Morro Dunes
Trailer and RV Park, who said that MAS asked for a list of THEIR
vendors and employee W-2s.
I get the vendors, but why the employee W-2?
Just curious.
ss
From:
Susan Slayton
To:
kevin@mastax.org
Date:
9/3/2014 5:22 PM
Subject:
Re: Fwd: Fee Problem
Attachments: 07_01_12_13business lic fees.xls; Business License Fee Schedule09_10.doc; Business
License Fee Schedule10_11.doc; Business License Fee Schedule11_12.doc
FYI
Janeen Burlingame 9/3/2014 3:16 PM >>>
Hi Susan,
Here are the fees for 09/10 through 11/12.
Janeen
Hi, Janeen,
Does Cathy have old business license fees? We need that for this audit, as we never used to include it in
the Master Fee Schedule.
Thanks,
ss
Hi Susan,
I have reviewed the Master Fee Schedule for fiscal 09-10, 10-11, 11-12. The business tax section was
omitted, as if never authorized.
Fiscal 12-13, 13-14, 14-15 is perfect. All categories are represented and defined.
So the question were the tax rates in Fiscal 2009-10, 2010-11, 2011-12? I need the base rate, but I also
need the category details.
Thanks
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/8/2014 4:07 PM
RE: Fwd: File # 303895 Morro Bay business license review
I have forwarded this to the City Attorney's office.

Presentation of the W2's or the total hours you are not able to comply
with?
Got it.
Susan, can you please start proceedings on this account and get us a
City Attorney demand.
kevin
Original Message----From: dosborne@dollartree.com [mailto:dosborne@dollartree.com]
To: Kevin Weigant
Cc: Susan Slayton; chudson@dollartree.com; jwhite@dollartree.com
Subject: RE: Fwd: File # 303895 Morro Bay business license review
Mr. Weigant,
Thank you for your reply. The information you request would require a
commitment of resources we are unable to accommodate at this time,
absent an affirmative legal obligation to do so. I'm sorry.
Damon Osborne
Corporate Counsel - Real Estate
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
Direct Dial: (757) 321-5988
Facsimile: (757) 321-5949
Email: dosborne@dollartree.com
From:
To:
Cc:
Date:
Subject:

<dosborne@dollartree.com>,
Susan Slayton <SSlayton@morro-bay.ca.us>
10/08/2014 04:08 PM
RE: Fwd: File # 303895 Morro Bay business license review
Greetings Mr. Osborne

Bay business tax department.
I have attached my authorization and Ordinance for your review. I have

also CC'd the City of Morro Bay with regard to this matter.
MAS makes polite business document requests. You may decline. We will
close our case and forward this matter to the City for continued
enforcement.
Key Ordinance section:
5.04.180
5.04.190
5.04.200
5.12.010
5.12.020
5.12.030
Please let me know how you would like to proceed

Sincerely,
Kevin Weigant
Original Message----From: dosborne@dollartree.com [mailto:dosborne@dollartree.com] Posted

At: Wednesday, October 08, 2014 12:16 PM Posted To: 6-Review
Conversation: Fwd: File # 303895 Morro Bay business license review
Subject: Re: Fwd: File # 303895 Morro Bay business license review
Dear "Municipal Auditing Services, LLC":
To my knowledge, Dollar Tree is not obligated to provide your company
with the requested information. Please provide the basis for your
request.
Regards,
Damon Osborne
Corporate Counsel - Real Estate
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
Direct Dial: (757) 321-5988
Facsimile: (757) 321-5949
Email: dosborne@dollartree.com
From:
To:
Date:
Subject:
review
Cary Hudson/OPS/DLTR
Damon Osborne/LEG/DLTR,
10/08/2014 02:25 PM
Fwd: File # 303895 Morro Bay business license
I have never seen a request for information like this before
Cary Hudson
Manager Store Facilities
Dollar Tree
757-321-5534
Sent from my iPhone

From: "Rion Henderson" <rhenderson@dollartree.com>
Date: October 8, 2014 at 2:06:28 PM EDT
To: "Cary Hudson" <chudson@dollartree.com>
Subject: Fw: File # 303895 Morro Bay business license review
Please see email below and advise if we are to give out the vendor
info the LL is requesting.
Rion Henderson
Facilities Maintenance Supervisor
Dollar Tree Stores Inc.
rhenderson@dollartree.com
757-321-5686
Forwarded by Rion Henderson/REA/DLTR on 10/08/2014 02:05 PM
From: review <review@mastax.org>

To: <jwhite@dollartree.com>,
Date: 10/08/2014 11:39 AM
Subject: File # 303895 Morro Bay business license review
Dear Ms. White,

Thank you for your attention to this review. Based on the
information
provided, we are requesting the following information:
Payroll reports showing the total hours for w-2
employees for the calendar years 2010, 2011, 2012
and
2013.
A list of vendors and/or independent contractors that
have provided services onsite in Morro Bay. Please
include delivery, maintenance, repair, janitorial,
fire
extinguisher service, alarm monitoring or any other
persons or companies that have provided services
onsite
in Morro Bay.
Please provide the name, address and type of service

provided by these vendors.
If you have any questions please contact Municipal Auditing
Services
by e-mail review@mastax.org or by telephone at 877-845-7370.
Sincerely,
Municipal Auditing Services, LLC
Information from ESET Endpoint Security, version of

virus
http://www.eset.com

PO Box 11866
P): 559-277-5990
F): 559-277-5929
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,
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.
attachment "City of Morro Bay Ordinance-2014.07.01.pdf" deleted by

Damon Osborne/LEG/DLTR] [attachment "Morro Bay
authorization-20140827.pdf"
deleted by Damon Osborne/LEG/DLTR]
From:
Susan Slayton
To:
kevin@mastax.org
Date:
6/23/2014 10:14 AM
Subject:
Re: Fwd: MAS Contract & SBOE reso
Attachments: agr.Consulting.MunicipalAuditingServices.BusinessLicenseAudit.2014.docx; agr.Exhibit
A.MunicipalAuditingService.docx
Hi, Kevin,
Please review this contract that has been approved by our City Attorney. Hope it will work.
Let me know.
Susan
Dana Swanson 6/23/2014 10:05 AM >>>

Susan,
Attached is a draft contract with MAS that you can send to Kevin for his review and comment. Please
note in particular the payment terms on Exhibit B. We incorporated some clarification language where the
City pays only on amounts received, not just those identified. I didn't think that was clear in the proposed
agreement from MAS. Hopefully that is the intent. If not, and you're agreeable to that, let's talk.
I haven't done anything with the resolution. Let me know if you would like me to.
If you have any questions, please let me know.
Dana
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572
Hi, Dana and Jamie,
Dana, would you please take a look at the Municipal Audit Services contract and let Kevin know if
anything else is needed?
Jamie, would you please add a consent item to the 7/8 Council meeting to adopt the Resolution that MAS
needs?
Thank you!! See you (hopefully) on Friday at Dan's memorial.

Susan
Attached is the MAS contract and SBOE reso. The City must take action on both in order for the SBOE
to release their information.
I have included a sample SBOE reso, as well as some examples of how other cities have done it.
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/16/2014 4:18 PM
Re: Head up - Morro Dunes
Oh, boy! I'll be hearing from them soon, I'm sure :)

They just clocked in at $21k

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Susan Slayton
Weigant, Kevin
Weaver, Cathy
9/8/2014 9:45 AM
Re: Heads up
Hi, Kevin,
I sent this on to our Business License clerk. Her name is Cathy Weaver, and her phone number is 805772-6267. I've included her on this e-mail, so she is aware that you may be calling her.
Susan
We are working a case on

contractor). Wife has a BL for 85591-Millers Cleaning service. We
are requiring an additional license from
as the construction business is a separate business
activity. Ms
is claiming that because her and her husbands name appears on the license, that both
operations are covered by the business license. Ms
is very upset. I suspect you will be hearing from
her.
Ordinance:
A separate license must be obtained for each branch establishment or location of the business
transacted and carried on and for each category of business at the same location, and each license
shall authorize the licensee to transact and carry on only the business licensed thereby at the
location or in the manner designated in such license; provided that warehouses and distributing plants
used in connection with and incidental to a business licensed under the provisions of this title shall not be
deemed to be separate places of business or branch establishments.
If two or more businesses are conducted on the same premises by one person, as defined in
Section 5.04.010, and the employees are employed by and serve all businesses so located, only one
license fee shall be levied based upon the number of employees employed and each other business shall
be subject to the license fees assigned herein to the appropriate business category.
Person," as used in this title, includes all corporations, associations, syndicates, joint stock corporations,
partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, and
individuals transacting and carrying on any business in the city, other than as an employee.
MAS points and authority:

1.
Different operations (cleaning services) (contractor)
2.
Different category
3.
One license required for each category
4.
Each business is operated by separate individuals
5.
There are no employee, however if there were, they would not be co-mingled.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
CC:
Date:
Subject:
Susan Slayton
Weaver, Cathy; Weigant, Kevin
Graham, Scot; Jacinth, Cindy; Livick, Rob
9/9/2014 8:38 AM
Re: Home occ question

ss
license, but do they need separate home occs???
Double checking.
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
Weigant, Kevin
8/26/2014 4:13 PM
Re: It is time for approval of the MAS letters
masterletterhead as of 11-2008.doc
Here it is Kevin.
I will need a word version of the Citys letterhead
Additional emails to follow

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/20/2014 10:14 AM
RE:
File #302945
Seems odd, I would agree, although I hear from the contractors that it is cheaper to keep it active than to
let it lapse and have to go through all the hoopla again.
ss
Really? He spends quite a bit of money each year to keep this open.
Entity Name:
ELECTROL MFG. COMPANY
Entity Number:
C0332810
Date Filed:
01/28/1957
Status:
ACTIVE
Jurisdiction:
CALIFORNIA
Entity Address:
Agent Address:
He may not be an active MFG but this corporation is still in business in Morro Bay according to the State
and Federal Governments.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject:
File #302945
Taxpayer says he's been out of business since 2008.
ss
From:
To:
Date:
Subject:

S
10/13/2014 8:19 AM
RE: Letter from City Manager reference the MAS Business Licence Audit
Yup, David sent MAS a copy. Every MAS contact will get this letter at
least once during the mailing cycles.
kevin

To: Kevin Weigant
Subject: Fwd: Letter from City Manager reference the MAS Business
Licence Audit
Wanted to make sure that you saw this.

Department Heads,
Please help me get this out as widely as possible to our great Morro Bay
business community.
Thanks,
Dave

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

D
" ana Swanson" <DSwanson@morro-bay.ca.us>, "Susan Slayton" <SSlayton@mor...
10/16/2014 12:19 PM
RE: ltr.business license.
141015.doc
Mas is good

Subject: ltr.business
141015.doc
Kevin & Susan,

Joe asked that I send you the attached draft letter to
If you have comments or suggestions, please feel free to make red-line
changes and return to me.
Thank you,
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/15/2014 11:11 AM
RE: ltr.business license.madsen.140915.doc
We shall see :)
Perfect, that is exactly what we told her.
See told us she was not going to sign anything.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Fwd: ltr.business license.madsen.140915.doc
Here is what our legal dept is doing.

Dana Swanson 9/15/2014 10:13 AM >>>
Susan,
Here's a draft for your review, then we can forward to Joe for his comments.
Dana
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/7/2014 3:25 PM
RE: MAS billing October 2, 2014
No worries...it happens to all of us!!

Thank you. (hanging my head in shame)

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: MAS billing October 2, 2014
Hi, Kevin,
On the billing dated October 2, 2014, in the amount of $338.40, the supporting detail is incorrect. It has
case #302518 with the business name of O Ray Sheets Accountancy Corp; it should be Paneless
Company Painting.
I've corrected it on my end; just wanted you to know.
ss
From:
To:
Date:
Subject:

S
8/1/2014 11:56 AM
RE: MAS contract
Thank you very much.

Sent: Friday, August 01, 2014 11:15 AM
To: Kevin Weigant
Subject: Fwd: MAS contract
Contract!
Dana Swanson 8/1/2014 11:08 AM >>>
Here you go~
Dana Swanson
City of Morro Bay
595 Harbor Street
Morro Bay, CA 93442
Office: 805-772-6568
Fax: 805-772-6572

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
BC
Date:
Subject:
Susan Slayton
Weigant, Kevin
Goforth, Laurie
8/18/2014 3:09 PM
Re: Megan's Organic Market
Oh, boy! I sent this to the police chief and did google Megan's. Sounds like she's doing well :(
Susam
The first one we have identified is
Megans Organic Market, 630 Quintana Rd #113, 805-235-6678
SBOE #102537921
Google megans organic market they have been quite busy.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Sent: Monday, August 18, 2014 1:46 PM
To: Kevin Weigant
Subject: Fwd:
Hi, Kevin,
In 2010, the City attempted a ballot initiative to prohibit dispensaries did not pass, however an ordinance
providing a permitting process for dispensaries was also never passed. On 4/26/11, the Council
considered amending Title 5 to establish regulations for dispensaries. After much discussion and three
failed motions, Council directed staff to discontinue further consideration of medical marijuana
dispensaries in Morro Bay.
That all said, there should be no dispensaries in Morro Bay. So if you would provide me with the
information, I'll turn it over to our Police Department. In talking with the Chief, we believe we have
someone in town writing prescriptions for medical marijuana, but no one selling it.
ss
Susan Slayton

City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
11/3/2014 9:56 AM
RE: Message from "MP5002" (302336-Equilon Enterprises llc)
Thanks!

We are closed

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Did I send this to you already? Cleaning up e-mails.
ss
Scan Date: 10.28.2014 10:12:56 (-0700)
From:
To:
Date:
Subject:

S
10/20/2014 8:45 AM
RE: Message from "MP5002"
Passive aggressive taxpayer behavior.

We will re-contact the taxpayer for the yearly hours.

To: Kevin Weigant
From Morro Bay Appliance, Case #303917.

Scan Date: 10.17.2014 12:51:51 (-0700)


PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Susan Slayton
Weigant, Kevin
Weaver, Cathy
9/16/2014 12:28 PM
Re: Morro Bay Merchants Assn
Hi, Kevin,
I'm going to defer to Cathy on this one because she sees the payments. That said, they are supposed to.
Susan
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
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/31/2014 1:27 PM
RE: Morro Dunes RV Park
Thank you...that is exactly what I was going to do...went on vacation...slept a couple times...forgot!!!!
I'll find the e-mail on him, and send it forward.
Thanks,
ss

I dont think so. They have their findings. They are going to protest. Last we spoke you wanted to run
this by a lease review.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant
Subject: Morro Dunes RV Park
Did I drop the ball on this one????
From:
To:
Date:
Subject:

S
10/10/2014 8:32 AM
RE: Mr.
305163-
Source: Gardner - Bay Pines Mobile Home Park

Letters: 9/29/2014
Contact: 10/3/2014-
started in city jan 2010.
Billing: $1208.80 send USPS and email (

No other contact.
You are right. Any odd ball payments or letters, simply forward to MAS.
kev

To: Kevin Weigant
Subject: Mr.
Hi, Kev,
Mr. Yoshimoto just called about his MAS bill. He wouldn't tell me
anything, other than that he had a "license," but was working for
another guy." He said he didn't know that "the guy" didn't have a
license. He also said that he is now working for himself, and is
getting his license.
Do you have a case on Mr.
His phone number is (
I told him to write a letter to MAS, telling his story and the name of
the guy he was working for. He liked that idea.
Also, I got a check from Best Western El Rancho that I am going to

forward to you. Don't know why it was sent to me.
ss

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
10/31/2014 10:23 AM
RE: Need a contract amendment
We can talk about this. It is exactly this type of "mass" waivers

unsupported by Ordinance, Public Policy, Courts, that clause addresses.
kevin

To: Kevin Weigant
Subject: Need a contract amendment
Hi, Kevin,
I believe you are up to speed on our latest Council action and the
proposed amnesty period. Our City Attorney has advised us to either get
a contract amendment or at least something in writing from you, stating
that you are not entitled to the money he would have received had the
City not created the amnesty and threshold.
Thanks,
Susan

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/20/2014 8:24 AM
RE: Need an invoice from you
Perfect...thanks.
Now, I will put that set of images into todays billing. It will appear on a regular invoice, except it will be
noted as paid at city.
easy

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant
Subject: Fwd: Need an invoice from you
Images attached.
Susan Slayton 10/17/2014 11:19 AM >>>
Mackey & Mackey, Case #304220 sent everything to me. She paid the full amount of $2367.20
Do you just want to send me the invoice and supporting docs, or should I send all this to you?
Susan
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
7/3/2014 8:19 AM
Re: Next step
Have to wait, Kev, until 7/9 for this; Council has to approve participation in the program. That happens on
7/8.
This gives me an opportunity to get everything ready so we can pull the trigger.
Have a wonderful 4th.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax

Again, thank you for all of your hard work on our behalf.
The next step contains two (2) items.
Data The business license and property tax data subject have just
taken front burner on high heat. We need this ASAP.
Letters We will need authorized copies in about 30 days.
deficiency)(discovery)(info request)(authorization).
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929

at (559) 277-5990.
From:
To:
CC:
Date:
Subject:
Susan Slayton
Weigant, Kevin
Weaver, Cathy
9/19/2014 8:41 AM
Re: Odd mail
came in to see me last week, and told me she is not going to pay. I told her she has to
communicate with MAS.
Oh, boy!!!!!!!!!
Susan
Hi guys,
Got a strange piece of mail today.
I have turned this matter over to the City of Morro Bay Signed
I cant match this name to anything in our files. Do you have any clues????
kevin
From:
To:
BC
Date:
Subject:
Susan Slayton
Weigant, Kevin
Woods, Joe
11/13/2014 3:37 PM
Re: Parks and Rec
We were just talking about this, and have no idea why they would have a business license.
Thanks!
ss
The park and rec department has a business license (BL #86059)? ????? why??????
If I am correct in assuming this is a city entity, you can close this license.
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/10/2014 3:59 PM
RE: Police Department signoff
The police form needs to be signed by the current Chief. She has asked her support person to prepare a
new one; would you mind sending me a copy of the one you have?
I have four applications
1.
Package #1 = contains the app, police, landlord consent,
2.
Package #2 = contains the app, sub contractor statement
3.
Package #3 = contains the app, police, home occ, landlord consent
4.
Package #4 = contains short term vacation app, and supporting information.
Municipal Auditing Services LLC appears in the upper right hand corner of every form we print, except
the application where it is located in the middle.
Our police form is signed by Tim Olivas.
How should we proceed?

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant
Subject: Police Department signoff
We are trying to track down who is sending out a Police Department Signoff. One of the business license
contacts said she got it from MAS.
Is that true? If so, I think it is an old form with former Police Chief's signature on it.
Let me know please.
ss
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/11/2014 10:38 AM
Re: Prior year - futher explained
Sounds good to me.

Susan
Just an FYI
We have spent a bunch of time on the number of prior years chargeable on discovery taxpayers those
without a license. Simply because this is where the majority of our work and penalties occur.
We need to talk about the number of years chargeable on a deficiency taxpayer someone WITH a
license. In short, there is no statute of limitations. So if our taxpayer had a business license at one time
and it has lapsed, we can collect all prior years.
Why are they different?
A discovery taxpayer is subject to proper notice and due process, and even with this they are not shielded
from unlimited liability. It is the City that is extending a self-imposed statute of limitation in light of this
issue regarding notice.
A deficiency taxpayer has no such rights to notice, due process and is most certainly subject to unlimited
liability. This taxpayer always knew he had an obligation, and simply just stopped paying. The City is
now engaged in the process of auditing that license when we discover, oh my, he has not paid in 7 years,
but has continued to ply his trade. This taxpayer can claim no defense with regard to his actions, and the
City has no duty to send him a renewal notice.
So what does all this mean?
If MAS has a deficiency taxpayer who has paid the tax in all prior years, we will examine on if issue of
under-reporting only and observe the prior years limitations.
If MAS has a deficiency taxpayer who had not paid a number of prior years, we will pick up ALL of the
missing years without limitation, and if they desire, let them protest the findings to the City.
FYI
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Susan Slayton
Weigant, Kevin
Weaver, Cathy
9/23/2014 5:38 PM
Re: Property rental
Cathy, correct me if I am wrong, please!!!!

Looking for input
1.
Commercial property owners need a business license correct? If there is a
business they are operating. Just owning a piece of property does not require a license.
2.
Short term (30 days or less) residential owners need a license and TOT correct?
This is homeowners who rent out their homes (vacation rentals). The answer is year, license and TOT
3.
Short term (30+ days or more) need a license correct? This is one that we have not
done before; I think you are referring to John Doe, who does not intend to rent his second home on other
than a permanent basis.
4.
Is there a limit to what is considered short term ? Example: when does it change
from short term rental into a house rental? Less than a year? No set timing; it is situational.
5.
Who is responsible for the TOT? Property owner. Mgt firm? Usually it is the person
managing the rental activity. So if John Doe is renting his home, he is responsible for accounting for,
collecting and remitting TOT. If John employs a property management firm, that firm is responsible.
6.
The real estate management firms business license does not cover the above
locations correct? Correct. The management firms know how this works.
We are getting a common reply from the residential owners. the property management real estate firm
said I dont need a business license. MAS is taking the position that (a) the mgt firm has a license for
their activities, (2) the mgt firm license does not extent to cover the property owner (3) if the mgt firm
claims are correct we would need to see a separate business license for the residential location.
kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
7/17/2014 5:40 PM
RE: Property tax listing by apn 07-02-14.xls
Thanks, Kev. It was difficult to get it into that format. The CD was messed up.
Susan
Thanks. The data looks solid but no column headings. I have contacted the County and they are sending
me a file structure. No additional work needed from you.
thanks

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Sent: Wednesday, July 16, 2014 11:16 AM
To: Kevin Weigant
Subject: Property tax listing by apn 07-02-14.xls
Hi, Kevin,
Here is the property tax listing from the County. More files to follow.
Susan
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/7/2014 3:25 PM
RE: Question on case #302373
Hahahahahaha...waiting...
Please pause one moment while I walk over and kick this clown car back onto the rails.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Question on case #302373
Hey, Kev,
sent in two checks: one for the business license and one for the penalties. She is
disputing the penalties.
Your billing is for $284, which is 40% of the license, SB 1186 and Home Occ ($710), but not the penalties.
Either this is wrong, or the Paneless Company Painting one is wrong...that one, the person paid the
penalties and is disputing them.
Tell me what I'm missing!!!!
ss
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
11/7/2014 11:33 AM
RE: Question
Thank you
Yes. I think we put in about 100 of them.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Fwd: Question
Hi, Kevin,
Is MAS looking at airbnb?
ss
11/3/2014 9:57 AM >>>
Greetings,
I am on another project for the TBID. This one is Airbnb type of rentals. It sure looks to me that the city
code addresses this type of vacation rental. This is largely where people are renting out a room for short
term use. Who would I talk to in the City on this subject.
Some members on the board feel there are several of these in town and they may be traveling under the
radar, operating without a business license and not paying TOT.
Thanks,
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/26/2014 3:20 PM
RE: Questions from a Council person
I only see the number in red...no words.

I only want to provide very basic answers. She has a "group" on the outside that thinks your firm is doing
something terrible to the poor little artists :)
ss

It seems the council member has other concerns (red). What can I do to help.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Subject: Questions from a Council person
Hi, Kevin,
Would you please answer the questions below? I'll forward on to the Council member.
Thanks,
Susan
1)
How many people/businesses has MAS contacted?

3) How many business has MAS found that are out of compliance?
From:
To:
Date:
Subject:

S
11/3/2014 8:17 AM
RE: Re: business license fees...
We hit a Not-for-Profit. They are tax exempt but not exempt from the SB1186 fee of $1.00 per year. Two
years. $2.00. I cant waive. City cant waive the State mandated fee. Plus, they really do need to
complete the paperwork, just as a matter of public safety and administration.
I stand by my email to the taxpayer. I provided clear and accurate information.
Kevin
PS if you want this closed, please advise

To: Kevin Weigant
Subject: Fwd: Re: business license fees...
The latest that is floating around.
ss
Christine Johnson 10/31/2014 2:56 PM >>>
Hi
I've copied Susan Slayton on this email and I know she will follow-up with you.
It's definitely the first time I've heard this one.for $2. Thanks for letting us know---it helps staff know
what is happening 'out there' so we can make adjustments as needed in our relationship with MAS.
Happy Halloween!
Christine
Christine Johnson
Councilmember, City of Morro Bay
805-305-3759
cjohnson@morro-bay.ca.
10/31/14 11:46 AM >>>

Here's the latest with this firm that was hired...
Dear BOD:
I received invoices from MAS for $2 each for all of my HOAs, even though only one (you) is in Morro Bay.
I emailed MAS to see why this was charged and this is what they said:
They are exempt from taxation. There is not exemption from application fees, inspection fees, or other
code of compliance related fees. The SB1186 fee is a State of California mandated fee. City collects and
remits to State of California. Fees to be used to educate the business community about the ADA
requirements as it applied to their buildings and offices. I think it goes on for 2 more years????
Shall I pay this $2 bill for BSV?
Really??? Now they are taking the time to try and collect $2?
Principal, Del Mar Elementary

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
8/22/2014 10:01 AM
RE: Re: Communication with
Sorry, I was out in the field for a couple of days.

1.
Who are these people?
2.
Why are the making a video of the interactions
3.
Why is staff talking to anyone about other business outside a
Freedom of information act request
To your question:
Newspapers (meda) has three possible functions. (1) reporting, (2)
advertising, (3) delivery.
1.
Reporting - by itself, I don't like to license reporters or the
media engaged in only the act of reporting. Doing so raises issues of
freedom of the media, speech, and they will most certainly turn their
skills upon your City.
2.
Advertising - I do like to license the media for their
advertising activities. The solicitation of ads/media buys has nothing
to do with freedom of the media or speech and is strictly based in
commercial commerce.
3.
Delivery - this type of operation is no longer conducted by the
paper. The two typical delivery methods are (a) youth, (b) contactors.
I don't like to license youth engaged in minimal activities due to (a)
their age and (b) minimal earnings. With that said, if the youth was an
actor earning 14 million a year, I would most certainly license that
business for it is a real business. I would license the contractors.
These are independent adults engaged in providing a service via vehicle.
Hope that helps
kev

Sent: Wednesday, August 20, 2014 7:46 AM
To: Kevin Weigant
Subject: Fwd: Re: Communication with
Hi, Kevin,
Based on the dialog below, we would like you opinion on the need for a
business license by a newspaper and/or a delivery person.
Thanks,
ss
Dana Swanson 8/19/2014 4:43 PM >>>
Janeen,
That's perfect, thanks! I suggested to Susan that we ask MAS for their
opinion on whether newspapers and/or delivery persons are required to
have business licenses. From a brief look, the Trib is the only one
that currently has a business license. I checked New Times, Tolosa
Press, Fresno Bee, SF Chronicle...nada.
Let's talk if either of them come back in.

Thanks,
dana

Just a follow up, Cathy remembered that
took the
business license application to fill out but has not come back to get
the license so no license was issued.
Janeen
Dana Swanson 8/19/2014 4:25 PM >>>
Thank you,
Dana
Hi Dana,
Per our conversation this morning, I am relaying a in person office

communication with
that occurred today.
came in this morning and spoke with Cathy asking if he

needed a business license to delivery newspapers in Morro Bay. Cathy
said he was alone and she told him since he would be earning revenue
while doing work in the City that he would.
While Cathy was at lunch,

came back asking for clarification
of what Cathy told him earlier. I informed him Cathy was at lunch but
that I would take his contact information and have her call him. Cathy
indicated she issued a business license to someone fairly recently to
deliver newspapers in Morro Bay saying he came in and asked to be issued
a license. Her description was the other person
was with
several months ago and she described
but said she
couldn't remember his name.
and another gentleman I had not seen before appeared to be

with
then asked me if the Tribune and Bay News
had business licenses. I looked them up and told him the Tribune did and
the Bay News had a license that expired in 2009. He was video recording
the conversation and did not disclose he was doing so when he first
spoke to me. He asked who would he file a complaint with about that and
I indicated I would let Cathy know when she returned from lunch as we
would need to contact the Bay News about needing a obtain a business
license.
then asked to see the file on 888 Napa. I pulled the paper
file that was sent to AMI for scanning into Laserfiche and provided it
to him noting that we are in the process of converting the address into
electronic form and anything that occurred after the time the file went
to be scanned would not be in the file and I would have to look in the
To Be Laserfiche'd basket to see if there was anything for 888 Napa.
While I was looking in the basket, I heard him comment to one of his
companions that the Napa file was too small. He also asked Pat who was
at her desk working on A/P if Brian was in. She noted he was not. I
looked in the basket for 888 Napa, there was nothing and I told
that. He stated there was a large remodel project so there
should be a permit unless a permit wasn't pulled. I asked if he wanted
to me to look in HDL to see what permits had been pulled and he said no.
What I did not think to say at the time is that not everything requires
a permit so depending on what work was done, there may or may not be a
requirement for a permit.
asked if there was an electronic file for 888 Napa. I told

him the electronic file in Laserfiche is the file I pulled and that
anything that anything after the time the file was sent for scanning
would not be in the electronic file yet. This goes back to our
discussion this morning about what is included in the address file which
is only Planning, Building and Engineering permits and not everything
that may relate to an address that relate to other departments or
divisions, like a business license or code enforcement issues for
example. The public may think that when they ask for the address file,
everything related to that address is in that file.
stated he didn't need anything from the file I had pulled

and I asked him if there was anything else he needed. He said no and
left with the two other gentlemen.
Janeen

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/31/2014 11:07 AM
RE: RE: FW: Business Licensing for Long-term Residential Rentals
Hi, Kevin,
Joe said that there is nothing in the Morro Bay MuniCode that expressly includes less than 4 rentals as a
profession, trade or occupation. He felt that if we went to court on it, the court would find that the City's
intent was not to include the less than 4 rentals in that definition; therefore, less than 4 rentals does not
require a business license. This does not exempt the business whose purpose is to rent properties; it
exempts the guy who has less than 4 S/F rental homes that are not vacation rental units.
ss
Respectfully,
I dont see it. The multi unit portion of the Ordinance states that 4 or more are entitled to a special rate.
No where do I read 3 or less are exempt. Maybe I am missing something.
5.04.050-imposes the tax on everyone
5.04.060-separate license required for each location
5.08.030-gives special treatment to a multi unit facility THERE IS NO EXEMPTION CREATED.
Please go back to Joe help me understand how he gets exempt

kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Cc: Cathy Weaver; David Buckingham; Janeen Burlingame; Joe Pannone
Subject: Fwd: RE: FW: Business Licensing for Long-term Residential Rentals
Hi, Kevin,
Our City Attorney has advised us that any individual, who has 3 or less single-family residential, nonvacation rental, units, does not have to obtain a business license for that activity.
Just wanted to update you.
Susan
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/9/2014 12:05 PM
RE: Re: Home occ question
Yes.
Ok, so to re-state it
Home occ application once per location

Home occ basic each year, each business
Correct?
kev

To: Kevin Weigant
Subject: Fwd: Re: Home occ question
FYI
Cathy Weaver 9/9/2014 9:48 AM >>>

ss

Double checking.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
CC:
Date:
Subject:
Susan Slayton
Weigant, Kevin
Pannone, Joe; Swanson, Dana
9/15/2014 9:10 AM
Hi, Kevin,
That is not the position that the City has taken, and our Interim City Attorney agrees with us on that.
Susan
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 (thats 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 taxpayers 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 cant 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 dont want to engage their deceptions
AND put their money on the table.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
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
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
7/28/2014 9:29 AM
RE: RE: Resolution for the City of Morro Bay
Yeah, I thought our IT guy did something for you. When I get in, I'll ask him.
Susan
That is great news. I have ordered the data from my contact and should have it just any day now.
We are waiting on the business license data. any ideas?
Thanks again for all of your hard work.
kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Sent: Sunday, July 27, 2014 12:01 PM
To: Kevin Weigant
Subject: Fwd: RE: Resolution for the City of Morro Bay
Okay to go with BOE

Leach, Terri" <Terri.Leach@boe.ca.gov> 7/25/2014 4:24 PM >>>
Hello Susan,
Authorization to review confidential sales/transactions and use tax information
Section 7056 of the Revenue and Taxation Code
Under authority granted by resolution, the City Manager may designate any representative of such officer
authority to examine the Boards sales and use tax records for the City of Morro Bay. The following
positions are currently designated: City Manager, Administrative Services Director, City Treasurer, Senior
Accounting Technician, and Permit Technician.
Resolution 46-14 designates Hinderliter de Llamas & Associates and Municipal Auditing Services, LLC,
as a representative of the city to examine sales and use tax records of the board. We show a current and
valid contract in the Citys file. The contract and resolution meet all of the four conditions required under
Section 7056.
If you have any more question feel free to contact me.
Terri
Terri Leach
Associate Tax Auditor
Warrant Desk
Jurisdiction Services
Local Revenue Allocation Unit
Phone (916) 324-1386
Fax
( 916) 324-8117
Confidential information of the California State Board of Equalization unauthorized use or disclosure is
strictly prohibited by law. If you receive this e-mail in error, please immediately notify the Board by return
e-mail and delete this message from your computer, without printing the message, and without disclosing
its contents to any person other than the sender or recipient. Persons who copy or disclose such
confidential information are subject to applicable legal penalties

Sent: Friday, July 18, 2014 4:56 PM
To: Leach, Terri
Subject: Resolution for the City of Morro Bay
Hi, Terri,
Thank you so much for calling. Here is the Resolution.
If you need anything else, give me a call.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:

S
10/17/2014 9:53 AM
RE: RE: Ross Properties
We are closed

To: Kevin Weigant
Subject: Fwd: RE: Ross Properties
Sound like the guy is really not doing well.
ss
Cathy Weaver 10/16/2014 12:03 PM >>>

Susan:
has done work in the City for a long time. He has been
slowing down for the last couple of years, but still paid for an annual
bus lic. He closed out his license for his Electrical business in June
as he could no longer work, he is now in the hospital, according to his
daughter. Can you tell Kevin to close this one out as they followed our
procedures for closing out a business license? Cathy
I get it. If we are going to move them in this direction, they need to
remove" the bonding from the contractor license. This will cause the
contractor license to go "inactive" which will then match the City
position of not-in-business.
Once they have removed the bonding, have them send me a note. I will
check the license board and then close their case.

To: Kevin Weigant
Subject: Ross Properties
Hi Kevin:
had two businesses. He closed out his Electric
Contractor license back in June. He hasn't done much in the last few
years and is in bad health. He also has an apartment building and that
license is current. His daughter called to see if MAS was a legitimate
auditing firm and wanted me to let you know that Ross Properties
Business License is current. Cathy

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:

S
8/1/2014 11:09 AM
RE: Resolution
thanks

Sent: Friday, August 01, 2014 11:00 AM
To: Kevin Weigant
Subject: Resolution
Here is the Resolution.

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
10/17/2014 11:32 AM
RE: Seelyon Beach Rentals
No, but they are now. We are all over it.

To: Kevin Weigant
Subject: Fwd: Seelyon Beach Rentals
Hey, Kev,
Is Seelyon Beach Rentals on your radar???
Susan
Cathy Weaver 10/15/2014 12:55 PM >>>
Hey Susan: Can we get MAS to look at this one? I've called them and
wrote them a letter to let them know they needed a City business
license. They don't respond, but I just received another check from them
for
a Vacation Rental they manage. Cathy

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
10/5/2014 2:27 PM
RE: Sending people to the City
I just prepared a notice for the front counters to hand out. #1...call MAS...write to MAS...e-mail to MAS.
Just like the contractor, who was in our front office, spouting off misinformation to another contractor. He
was saying that MAS told him that they would lien his property. I was really irritated by that one, and
pretty much shouted him down.
Geez...you get caught...fess up!!!!!
Thanks, Kevin...had to check it out.
ss
That is not correct.
Taxpayers are fully informed on how to protest and are given written instructions.
We are getting a f*** you I am going to take this up with the city.
Its kind of like the kid playing mom against dad thinking that they dont talk.
Turn them around, without comment, and point them back to us.
thanks

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Cc: Amy Watterworth; Cristie Brazzi; Charlee Lowe; Laurie Goforth
Subject: Sending people to the City
Hi, Kevin,
We are getting people coming in, saying that MAS has told them to "go to the City and plead your case."
If that is so, would you please instruct them to say "write a letter to the City and plead your case?" That
would be REALLY helpful.
We are collecting complaint letters and will deal with them once your turn your uncooperative cases over
to us.
Thanks!!!
ss
Susan Slayton
City of Morro Bay

805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/10/2014 2:08 PM
RE: Serenitybytheseabalancedue. doc
No, she didn't. She didn't know what to do.

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:
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

PO Box 11866
P): 559-277-5990
F): 559-277-5929
To: Kevin Weigant
Cc: Cathy Weaver
Subject: Fwd: Serenitybytheseabalancedue.doc
Hi, Kevin,
Susan
Cathy Weaver 9/9/2014 5:07 PM >>>
MAS? Cathy.
From:
To:
Date:
Subject:

S
11/13/2014 7:57 AM
RE:
303215
303215-
591 Embarcadero LLC),
Source: Sec of State #200804710031, start 2/13/2008.

Letters: 10/8/2014
Contact: 10/23/2014Discussed another case (303580-Harbor

Front Suites). Taxpayer claims entity has no activities. We explained
how it works.
Billing: $1754.40 (10/24/2014)
11/3/2014 - returned mail, resending to Cayucos address.
The Sec of State says this corporation is domiciled in Morro Bay.
Taxpayer has no other business license from any other jurisdiction.
Entity Name:
591 EMBARCADERO, LLC

Entity Number:
200804710031
Date Filed:
02/13/2008
Status:
ACTIVE
Jurisdiction:
CALIFORNIA
Entity Address:
Agent Address:

To: Kevin Weigant
Subject:
303215
Hi, Kevin,
Mr.
called me; I wanted to know that his case is about.
Susan

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/15/2014 10:04 AM
Re: Suggestion
Exactly right!!!!
Back to the dual start date issues.
I would suggest we handle these claims as we do all claims. MAS will process bases upon the rules I
outlined in my prior emails. If the taxpayer desires they can protest the findings. Once they complete the
process, you will be in a position to decide their case based upon their written appeal and not simply a
verbal claim.
Bad cop / good cop.
Thoughts.
PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
11/3/2014 9:32 AM
RE: The Berry Man or All About Produce
Great! Thanks!
Yup. CM id them last week. They are set up and about to get a letter.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929

To: Kevin Weigant
Subject: The Berry Man or All About Produce
Hi, Kevin,
Do you have either The Berry Man or All About Produce as a case? One side of his truck says "The
Berry Man," and the other side says "All About Produce."
ss
From:
To:
Date:
Subject:

S
10/17/2014 10:08 AM
RE:
Case ID # 302824
302824-Thomas C Wilmer Construction,
Source: Contractor license #491299, Class B, start 5/9/1986, "active",

Bonding in all periods
Notification letters: 9/15/2014
Taxpayer contact: 9/25/2014-rec

confirmed location, no
other locations, claimed no work done in Morro Bay.
Billiing: 1252.20. Taxpayer was taxed for his corp / admin / home
office and not his activities or completed operations as a contractor.
Billing Letters: 9/25/2014, 10/15/2014.
No other contact.
Without regard to the taxpayer letter, this is a clear cut case.

Taxpayer is due one more billing letter (approx 11/5/2014). After that
you can goto administrative citations (do you have these - very powerful
if not you should set them up asap), or you choice of enhanced
enforcement (you have options).
kev

To: Dana Swanson
Cc: Kevin Weigant

Subject: Fwd:
Case ID # 302824
Susan
Mary Szlavik <MSzlavik@stulberglaw.com> 10/16/2014 4:51 PM >>>

Please see the attached correspondence from Mr. Stulberg regarding

Case ID #302824
Mary C. Szlavik
Legal Assistant
805) 544-7693 (phone)
805) 544-7006 (fax)
The information and/or document(s) transmitted herewith are privileged

and may contain attorney/client work privilege of confidential nature
and is intended for use of the addressees listed above. If you are
neither the intended recipient, employee nor agent responsible for
delivery of this document, you are hereby notified that any disclosure,
copying, distribution or the taking of any action in reliance on the
contents of this document is strictly prohibited. If you have received
this email in error, please notify us immediately by telephone to
arrange for return of the original document to the sender.

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/15/2014 2:28 PM
Re: TOT penalties
We would want to charge and let them protest. I was told about a potential unlicensed on at
No name...sorry.
Thanks, Kevin.
I need your call on this one.

Section 3.24 controls:
10% failure to remit
10% if later than 30 days
25% for fraud
The first two 10% is a no brainer.
The 25%. (1) do you want to go there. (2) how well published is the vacation rental issue in the
community? Is there a reasonable expectation that everyone knows? (3) do you want to charge it and let
them protest? We have about 100 targets in this classification.
Thanks
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:

S
11/11/2014 12:38 PM
RE: Two requests
303440-Morro Dunes-20140916 bill due.pdf
303440-Morro Dunes - attached.

As to the second question, sort of. We face several headwinds. (1)The
billing" operation is a moving target. I can cut a database this very
moment, but staff just brought me my mail which will contain taxpayer
payments. I suspect this will be discussed thur. (2) I can't split the
tax from the penalty. You have two options (a) split payment by 50% will leave you within a dollar or so. (b) individual case records - we
can do that - ouch.
kev

Sent: Monday, November 10, 2014 2:00 PM
To: Kevin Weigant
Subject: Two requests
Hi, Kevin,
Would you please send me the assessment on Morro Dunes? I think you
already did, and I can't find it.
Next, do you have a listing of all the collections that have been
received by MAS, broken down by tax and penalty? If yes, could I get a
copy of that?
Thanks,
Susan

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/15/2014 8:52 AM
Re: Vacation rentals
These are covered under Chapter 5.47 of the MuniCode.

The tax is collected on the non-refundable amount charged per rental under 31 days. If the property is
used by family, they do not have to pay anything. If it is used by friends, and the owners choose not to
charge the friends, they should still pay the TOT on the value that would have been received. Tax has to
be paid on cleaning fees, booking fees, etc., but not on dog deposits or a cleaning deposit, only if they are
refundable. The owners can call it a deposit, but it has to be a refundable deposit. Several places charge
100 if you bring a dog, and call it a dog deposit, but do not refund it.
No Home Occ.
10% tax per rental that is under 31 days.
For not getting a business license, same as MuniCode Chapter 5.04 for Business License.
Nothing else I can think of; check the MuniCode section.
ss

Got our first vacation rental property, and discovered I am not 100% on the charges.
Year
BL Tax
TOT Rate
TOT Pen
2009-10
2010-11
2011-12
2012-13
2014-15

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
7/31/2014 8:39 AM
RE: Vendor List
I sent it to you; are you unable to open it? I'll send it again.
Perfect. Thanks
Any word or update on the business license file?

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Sent: Thursday, July 31, 2014 7:31 AM
To: Kevin Weigant
Subject: Fwd: Vendor List
Hi, Kev,
Here is the vendor list.
Susan
Susan Slayton
City of Morro Bay
805) 772-6217
805) 772-7329 fax
From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
8/18/2014 9:04 AM
Re: Weed Huts
Let me ask the Police Chief about this first, and I will get back to you.
Susan
Every city handles marijuana dispensaries in a diff manner.

We have identified a couple in your community. Your options range from license them to hand the info
over to law enforcement.
How would you like to proceed?
kevin
PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:
Susan Slayton
Weigant, Kevin
9/17/2014 5:03 PM
RE: Wrong fees - update
The base tax is a business license. The home occ is a business license. We only charge either/or, and
the $3 is included in the license fee (both in the base and home occ).
In this case, it would be $135 (home occ b/l) + $66 (one-time address review) + $1 (SB1186) + $135
100% penalty) for 2013/14; a total of $337
For 2014/15, it would $135 (home occ b/l renewal) + $1 (SB1186) + a partial penalty of $27.20 = $163.20
Total due by taxpayer = $500.20

Do you want me to send this guy's check and paperwork back???? Or void the check and send it back to
him?
Let me know how you want to handle this.
Susan
Ok, I see the average number of employee rule as stated below. My bad. So the attached is how the
revision should look correct?
The annual average number of employees in any business shall be determined by totaling the annual
working hours of all fulltime, part-time, and seasonal employees, or any combinations thereof, and
dividing that total by two thousand. In the result, any fraction greater than .5 shall be considered as one
employee.
Exceptions:
A.
The total annual working hours of one employee, as defined by Section 5.04.010, who may be either an
owner or the manager, need not be included in the total annual working hours used to determine the
average number of employees. Employees who are owners of a particular business and who report this
income as jointly derived from that business on a joint return to state or federal agencies under the
provisions of state or federal income tax laws shall be considered as one employee for purposes of
determining the average number of employees and qualify for this exception.
B.
Employees who do not report their wages, salaries or fees, as derived from the particular business, to
state or federal agencies under the provisions of state or federal income, social security or unemployment
insurance laws need not be included in the total annual working hours used to determine the average
number of employees.
Ord. 94 2, 1971: Ord. 89 2 (part), 1971: prior code 6111)

PO Box 11866
P): 559-277-5990
F): 559-277-5929
Sent: Wednesday, September 17, 2014 3:00 PM
To: Kevin Weigant
Subject: Wrong fees
Hi, Kevin,
Please see the corrected invoice attached.
The Home Occupation business license is the individual's license; they do not pay that and pay a regular
business license. This guy also doesn't have any employees.
ss
From:
To:
Date:
Subject:

S
9/17/2014 3:30 PM
RE: Wrong fees
Confusion sets in:

1.
Employees. Husband and wife are both active in the business.
Employee," as used in this title, when used in determining the number

of employees used in any business licensed and taxed under this title,
means all persons engaged in the operation or conduct of any business,
whether an owner, any member or owner, any member of owner's family,
partner, agent, manager, solicitor, and any and all other persons
employed or working in said business; provided such persons' wages,
salaries, or fees are reported to state or federal agencies under the
provisions of state or federal income, social security, or unemployment
insurance laws.
2.
Home Occ fees
a.
First year - application @ $65.00 + Fee @ $130.00 = total
200.00
b.
Second + years $moving fees
Master Fee:
Business License:
Business License fee - varies by type of license requested
Business License listing, per list $ 15.00
Business License, transfer (MC 5.04.220) $ 2.00

Business License, duplicate (MC 5.04.230) $ 2.00
Home Occupation Permit Processing Fee (one time fee) $ 65.00
Home Occupation Basic (annual) $ 135.00
Home Occupation Exception (annual) $ 57.00
Per the taxpayer statements, and their website the husband and wife are
both highly active in the business. He makes the base products and she
paints the products. Per "employee" (above) they are both in.
The home occ was pulled straight from the Master fee sched.
Not arguing. Just trying to understand so that if we are doing I wrong

I can correct it. Please review and let me know.
kev

Sent: Wednesday, September 17, 2014 3:00 PM
To: Kevin Weigant
Subject: Wrong fees
Hi, Kevin,
Please see the corrected invoice attached.
The Home Occupation business license is the individual's license; they

do not pay that and pay a regular business license. This guy also
doesn't have any employees.
ss

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
9/2/2014 8:41 AM
Real estate deconstructed
5.08.170 - Real estate.

Every person in the real estate business who, whether from a fixed or
nonfixed place of business, sells or offers to sell or buys or offers to
buy, or who rents or leases or offers to rent or lease any real estate,
or who collects or offers to collect rents for any real estate and who
is subject to regulation by the State of California Real Estate Board
and who operates within the city, shall pay an annual business license
fee in accordance with the Business License Rate Schedule.
For each real estate broker, as licensed under State of California Real
Estate Board regulations, see Business License Rate Schedule, plus see
Business License Rate Schedule for each salesman or agent, as licensed
and registered with the broker under State of California Real Estate
Board regulations, provided that said salesman or agent has consummated
during the previous license year at least one sale, or provides at least
one listing or transacts at least one lease or rental agreement per
year; plus see Business License Rate Schedule for each employee as
defined by Section 5.04.010.
5.04.010 -"Employee," as used in this title, when used in determining

the number of employees used in any business licensed and taxed under
this title, means all persons engaged in the operation or conduct of any
business, whether an owner, any member or owner, any member of owner's
family, partner, agent, manager, solicitor, and any and all other
persons employed or working in said business; provided such persons'
wages, salaries, or fees are reported to state or federal agencies under
the provisions of state or federal income, social security, or
unemployment insurance laws.
2 sections (above)
Section #1 imposes the tax upon any agent (inside/outside) who shows,
list, buys, sells, rents or leases. This taxpayer would be subject to
the basic tax rates as an individual business.
Section #2 introduces the "Broker" as the licensed taxpayer. If the

Broker steps up and obtains a business license, then the City will
discount the fees associated with the agents and employees. BUT then
the Ordinance tosses a wrench into the works by citing 5.04.010-employee
which basically removes the agents from being subject to the reduced
rates because they are not "employees.
It is our opinion, that the agents are not subject to the reduced rates
due to status as independent contracts and not employees.
Again, this issue will become political very quickly, so you review and
direction would be greatly appreciated. It does not really matter which
way we go, just so we have a consistent message.
kev

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:

S
9/16/2014 4:16 PM
Request for City position review
Letter to City regarding contactor taxable nexus-20140916.pdf
Hi Susan,
I have been giving this issue of the Contractors some more thought. I
would like to submit the attached for review by you and the City
Attorney as I believe there is a fundamental confusion on this issue
which is leading the City to an incorrect position.
Thanks
Kevin

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

"Susan Slayton" <SSlayton@morro-bay.ca.us>
8/1/2014 12:11 PM
SBOE data has been received

PO Box 11866
P): 559-277-5990
F): 559-277-5929

From:
To:
Date:
Subject:

S
10/16/2014 11:13 AM
Sharp construction
We don't have a file on them, but here is their license record
SHARP CONSTRUCTION OF THE CENTRAL COAST INC
Business Phone Number:(

Entity
Corporation
Issue Date
12/09/1991
Reissue Date
10/04/2005
Expire Date
10/31/2015
License Status
This license is current and active.
Classifications
B - GENERAL BUILDING CONTRACTOR
https://www2.cslb.ca.gov/About_Us/Library/Licensing_Classifications/B_GENERAL_BUILDING_CONTRACTOR.ASPX>
Bonding Information
Contractor's Bond
This license filed a Contractor's Bond with AMERICAN CONTRACTORS
INDEMNITY COMPANY
ction=INSDETIC&Code=G52> .
Bond Number: 100003214
Bond Amount: $12,500

Contractor's Bond History
https://www2.cslb.ca.gov/OnlineServices/CheckLicenseII/ContractorBondin
gHistory.aspx?LicNum=632959&BondType=CB>
Bond of Qualifying Individual
The Responsible Managing Officer (RMO) SHARP STEVEN MARK certified that
he/she owns 10 percent or more of the voting stock/equity of the
corporation. A bond of qualifying individual is not required.
Workers' Compensation
This license has workers compensation insurance with the STATE
COMPENSATION INSURANCE FUND
ction=INSDETWC&Code=025>
Policy Number:9037145
Expire Date: 01/01/2015
Workers' Compensation History
https://www2.cslb.ca.gov/OnlineServices/CheckLicenseII/WCHistory.aspx?L
icNum=632959>
Miscellaneous Information
10/04/2005 - LICENSE REISSUED TO ANOTHER ENTITY

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
7/18/2014 1:48 PM
Vacation Rentals.cvs.xls
Vacation Rentals.cvs.xls
Hi, Kev,
Here is a vacation rental listing.
Susan
From:
To:
CC:
Date:
Subject:

S
9/15/2014 8:27 AM
Vacation rentals
Got our first vacation rental property, and discovered I am not 100% on
the charges.


Year
TOT Rate
BL Tax
TOT Pen
2009-10
2010-11
2011-12
2012-13
2014-15

PO Box 11866
P): 559-277-5990
F): 559-277-5929
From:
To:
Date:
Subject:
Attachments:
Susan Slayton
kevin@mastax.org
10/8/2014 4:15 PM
Wind and Solar Solutions
201410081606.pdf
Here is her business license

Scan Date: 10.08.2014 16:06:15 (-0700)
Page 1of 1
Jamie Irons - Re: MAS Audit file #302596
From:<
To:<
Date:
Subject:
kevin@mastax.org>, <jirons@morro-bay.ca.us>, <dbuckingham@morro-bay.ca....

10/30/2014 11:51 AM
Re: MAS Audit file #302596
In a message dated 10/29/2014 4:19:53 P.M. Pacific Daylight Time, kevin@mastax.org writes:
Hello Mr Harris,
My name is Kevin Weigant. I am the Director of Audit on behalf of Municipal Auditing Services LLC
and thereby represent the City of Morro Bay business tax department.
Hello Mr Weigant, thank you for your prompt response. At this time I am going to wait on this matter until
motions presently before the city council on this Licensing issue have been finalized.
thank you,
2014file:/
C:/Users/sdoerr/AppData/Local/Temp/XPGrpWise/54522631CMBFINANCE1001... 11/14/
From:
To:
Date:
Subject:
Susan Slayton
kevin@mastax.org
8/28/2014 5:07 PM
Re: Fwd: real estate agents/brokers
It sounds like we don't have a process.

Cathy Weaver 8/28/2014 2:02 PM >>>
As far as I can tell, people wanting to open real estate offices, after getting approval, are just claiming
themselves. There isn't anywhere for them to fill in if they're Agents or Brokers. Morro Bay Realty claims 6
employees (the most of any). Then we have the property management people that handle vacation
rentals. One of those SeeLyon (in Cayucos) refuses to get a business license even though they handle
lots of rentals in Morro Bay. I've called them and written them. Beach N Bay (located in Los Osos) did get
a license.
Susan Slayton 8/28/2014 10:29 AM >>>
Hi, Cathy,
Would you tell me how you currently license real estate people?
ss
Here is how we read it.

Brokers - mailing address outside the city - no license unless they have a W2 employee inside the city.
Brokers - mailing address inside the city - need a license.
Agents - mailing address outside the city - need a license if they list, sell, show a property OR work for a
broker inside the city.
Agents - mailing address inside the city - need a license.
This is ALWAYS a politically sensitive issue because of the industry connection with Council members
and the activism of the realtors. Before we get to far down this path I need your read on how to handle
the above
Brokers mailing address outside =

Brokers mailing address inside =
Agents mailing address outside =
Agents mailing address inside =
Thanks kev
PO Box 11866
P): 559-277-5990
F): 559-277-5929

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From:

"Kevin Weigant" <kevin@mastax.org>

Just spoke with Susan,

But that is not how we like to do business.

MAS will send taxpayer protests on a separate invoice. 1 per. The

Hope this helps

Municipal Auditing Services LLC

Municipal Auditing Services LLC email disclosure:

"Kevin Weigant" <kevin@mastax.org>

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

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

About to sit down with the Mayor.

Need to talk this afternoon.

Big shift in last 5 days.

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

We obviously need to talk.

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

Have attached the presentation I gave last night.

What is your afternoon schedule?

Municipal Auditing Services LLC

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

Municipal Auditing Services LLC

Municipal Auditing Services LLC email disclosure:

recipient, please immediately delete this communication and destroy

We both understand the he said / she said

Municipal Auditing Services LLC

Municipal Auditing Services LLC

"Kevin Weigant" <kevin@mastax.org>

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

Municipal Auditing Services LLC

"Kevin Weigant" <kevin@mastax.org>

Municipal Auditing Services LLC

"Kevin Weigant" <kevin@mastax.org>

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

Please tell me how you would read this one.

Municipal Auditing Services LLC

"Kevin Weigant" <kevin@mastax.org>

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

Municipal Auditing Services LLC

"Kevin Weigant" <kevin@mastax.org>

Another guy who applied at the counter

How much did he pay?

Municipal Auditing Services LLC

"Kevin Weigant" <kevin@mastax.org>

with a contactors license. We billed that account.

Then we caught him in a short term rental. He denied. We showed him

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

Municipal Auditing Services LLC

"Kevin Weigant" <kevin@mastax.org>

Can you confirm this please.

"Kevin Weigant" <kevin@mastax.org>

"Kevin Weigant" <kevin@mastax.org>

308504-Harbor Trading & Bait (BL #102277)

What date did he apply?

Municipal Auditing Services LLC

Municipal Auditing Services LLC email disclosure:

"Kevin Weigant" <kevin@mastax.org>

Municipal Auditing Services LLC

Municipal Auditing Services LLC email disclosure:

"Kevin Weigant" <kevin@mastax.org>

I am looking a the exemption data file don't understand what is

Any clues would be greatly appreciated.