Sales & Occupational Tax Filing & Payment Services Agreement

Sales & Occupational Tax Filing & Payment Services Agreement

By engaging in our services for sales & occupational tax filing and payment services you agree to the following terms and conditions.

This engagement agreement (this “Agreement”) is made effective as of January 1, 2026, by and between you, the Client (“Client”) and Fields & Smith Services, LLC. Located at 404 Clark Street, Middletown, Ohio 45042 (“Provider”).

Now, therefore, for and in consideration of the mutual promises and agreements contained herein, Client hires Damian Fields, and Damian Fields agrees to provide the services listed below, under the terms and conditions hereby agreed upon by the parties.

Services

Provider may perform the services below (the "Services") for Client:
  1. Sales Tax Returns:
    1. Preparation, filing, and submission of periodic sales/use tax returns (monthly/quarterly/annual as required).
  2. Sales Tax Payments:
    1. Initiation of payments for sales/use tax liabilities through approved electronic methods or other methods allowed by the taxing authority.
  3. Occupational Tax Returns:
    1. Preparation, filing, and submission of required occupational/business license tax returns for the applicable city/county/local jurisdiction(s).
  4. Occupational Tax Payments:
    1. Initiation of payments for occupational/business tax liabilities.
  5. Notices Support (limited): 
    1. Review of routine notices related solely to the Services and drafting response language and/or advising Client on next steps.
Services DO NOT include, unless expressly added in writing:
  1. audit representation, hearings, appeals, or litigation;
  2. nexus studies, taxability research opinions, or sales tax registrations in new jurisdictions;
  3. payroll tax, income tax, or franchise tax filings;
  4. legal advice; or
  5. reconstruction of incomplete books beyond the data provided by the Client. 

Client Reponsibilities

Client is responsible for:
  1. providing complete, accurate, and timely records needed for filing (including gross sales, taxable sales, exempt sales, resale certificates, returns/allowances, and jurisdictional breakdowns where required);
  2. maintaining adequate documentation to support reported amounts (exemption/resale certificates, invoices, POS reports, marketplace facilitator reports, etc.);
  3. promptly forwarding any notices, letters, portal messages, or correspondence from taxing authorities (ideally within 3 business days of receipt);
  4. notifying Provider of changes affecting filings (new locations, new products/services, nexus changes, marketplace facilitator changes, entity changes, bank changes, portal access changes);
  5. approving returns when requested by Provider; and
  6. ensuring sufficient funds are available for any scheduled tax payments.
If Client fails to provide required information by the agreed deadline, Client acknowledges Provider may be unable to file or pay timely, and Client remains solely responsible for penalties, interest, and other consequences.

Deadlines and Workflow

Provider will provide Client with a request list and/or recurring schedule of due dates. Unless otherwise stated in writing, Client agrees to deliver required information no later than:
  1. Sales Tax:
    1. 15 business days before the statutory due date.
  2. Occupational/Local Tax: 60-90 days before the statutory due date.
Provider’s obligation to file/pay is conditioned on timely receipt of complete information and access credentials/authorizations.

Authorizations; Electronic Filing; Portal Access

  1. Client authorizes Provider to prepare and submit returns electronically when allowed by the taxing authority.
  2. Client will provide necessary access to online accounts/portals (state DOR portals, local portals, etc.) or will create delegated access where available. If Provider maintains credentials, Provider will apply reasonable safeguards but does not guarantee against third-party compromise.
  3. Power of Attorney (POA). If required for filing, payment, or correspondence, Client agrees to execute appropriate POA or authorization forms (e.g., state authorization, local authorization). Provider will prepare forms upon request; Client must sign/submit as required.

Tax Payments; Payment Method; Client Approval

Client remains legally responsible for all tax liabilities. Provider’s role is administrative (to prepare, file, and initiate payments as authorized).

Payment Authorization:
  1. Provider-Initiates; Client authorizes Provider to initiate payments via:
    1. ACH debit from Client's bank account
    2. Credit Card (client bears fees)
  2. Payment on File:
    1. Client must have a bank account on file for tax payments.
Approval:
  1. Standing Approval:

    1. Client authorizes Provider to file and initiate payment based on data provided by Client without separate per-return approval, provided Provider has sent a summary and Client has not objected within 5 business days.

Insufficient Funds/Rejected Payments:
  1. Provider is not responsible for bank rejects or insufficient funds. Client is responsible for resulting penalties/interest. Client will be charged a $50 fee for returned payments.

Fees; Billing; Additional Fees

Fees for filing:
  1. Fixed Fee per return; $29 plus tax;
  2. Monthly Tax Preparation Membership, $4/month, plus tax; or
  3. Monthly Sales Tax & Occupational Tax Membership, $12/month, plus tax. 
Payment Terms:
  1. All payment terms are subject to our Billing Terms, which is incorporated herein by reference. 
Additional fees may apply for:
  1. amended returns requested by Client or required due to incomplete/incorrect data supplied by Client;
  2. multiple jurisdictions beyond the included number: 1 jurisdictions included; additional at $25 each;
  3. rush filings requested within 5 business days of due date; and/or
  4. cleanup/reconstruction work.

Limitation of Liability

To the fullest extent permitted by law, Provider’s total liability for any claim arising out of this Agreement is limited to the fees paid by Client to Provider for Services in the 3 months preceding the event giving rise to the claim.

Provider is not responsible for:
  1. penalties/interest resulting from Client’s late/incomplete/incorrect information, failure to maintain funds, portal issues, or Client’s failure to act on notices;
  2. third-party system outages of tax portals, banks, payment processors, or mail delays;
  3. changes in tax law, rates, filing requirements, or portal rules not communicated to Provider in time.

Indemnification

Client agrees to indemnify and hold harmless Provider from claims, liabilities, penalties, interest, and expenses (including reasonable attorney fees) arising from:
  1. inaccurate/incomplete information provided by Client;
  2. Client’s failure to maintain supporting documentation;
  3. Client’s business practices or tax positions not advised in writing by Provider; and
  4. Client’s failure to timely review/approve returns when required.

Confidentiality and Data Security

  1. Provider will keep Client information confidential and use it only to perform Services, except as required by law or to comply with a lawful request by a taxing authority.
  2. Client consents to electronic communication and storage (email, secure portal, cloud accounting platforms) and acknowledges inherent risks of electronic transmission.
For detailed information on how we keep your information confidential and safe view our Written Information Security Plan (WISP), which is incorporated herein by reference.

Records Retention

  1. Client is responsible for maintaining original records and supporting documentation.
  2. Provider may retain workpapers and copies in accordance with Provider’s records policy (generally 7 years) and may destroy them thereafter unless prohibited by law.

Disputes

  1. The parties will attempt to resolve disputes in good faith.
  2. Venue/Governing Law: This Agreement is governed by the laws of the State of Ohio, and any action shall be brought in Butler County, Ohio (unless otherwise required by law).
  3. The parties agree to mediate claims before litigation pursuant to our Arbitration Agreement. 


    • Related Articles

    • Tax Preparation Membership Agreement

      Overview The Tax Preparation Membership (“Membership”) provides year‑round tax support and annual tax filing services as outlined in the selected membership plan. By enrolling, the Member agrees to these Terms & Conditions, which govern eligibility, ...

    • Tax Preparation Engagement Agreement

      By engaging in our services for tax preparation you agree to the following terms and conditions. This engagement agreement (this “Agreement”) is made effective as of January 1, 2025, by and between you, the Client (“Client”) and Fields & Smith ...

    • Can I pay my tax preparation fees out of my refund?

      PAY BY REFUND We do offer our clients the ability to pay their tax preparation fees by using their refund. We partner with Refund Advantage, also known as Path Forward. This option is available to all clients with an anticipated tax refund. FEES ...

    • Tax Questions Forum

      This section is intended for posting generalized tax questions and receiving informative answers. Please note that this forum does not provide personalized tax advice regarding individual circumstances. All inquiries should remain general in nature.

    • Tax Formula for Individuals

      To learn more about a corresponding topic, click on the article link in the references. Income $ xx,xxx Less: Exclusions (x,xxx) = Gross Income $ xx,xxx Less: Deductions for adjusted gross income (x,xxx) = Adjusted Gross Income $ xx,xxx Less: the ...