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File #: 24-632    Version: 1 Name:
Type: Resolution Status: Passed
File created: 5/30/2024 Departments: TREASURER
On agenda: 8/13/2024 Final action: 8/13/2024
Title: Adopt a resolution waiving the competitive solicitation process and authorizing an amendment to agreement with Hinderliter de Llamas and Associates to provide Transient Occupancy Tax and Vehicle Rental Business License Tax administrative and audit services extending the term through June 30, 2026, and increasing the amount by $215,000 to an amount not to exceed $410,000.
Attachments: 1. 20240813_r_Amendment_to_Agreement_with_Hinderliter_de_Llamas_and_Associates.pdf, 2. 20240813_a_Amendment_to_Agreement_with_Hinderliter_de_Llamas_and_Associates.pdf, 3. 0040_1_20240813_r080583_Amendment_to_Agreement_with_Hinderliter_de_Llamas_and_Associates.pdf, 4. 0040_2_20240813_a_Amendment_to_Agreement_with_Hinderliter_de_Llamas_and_Associates.pdf
Special Notice / Hearing: None__
Vote Required: Majority

To: Honorable Board of Supervisors
From: Sandie Arnott, Treasurer - Tax Collector
Subject: Amendment to Agreement with Hinderliter de Llamas and Associates


RECOMMENDATION:
title
Adopt a resolution waiving the competitive solicitation process and authorizing an amendment to agreement with Hinderliter de Llamas and Associates to provide Transient Occupancy Tax and Vehicle Rental Business License Tax administrative and audit services extending the term through June 30, 2026, and increasing the amount by $215,000 to an amount not to exceed $410,000.

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BACKGROUND:
On July 1, 2022, the San Mateo County Treasurer-Tax Collector's Office entered into an agreement with Hinderliter de Llamas and Associates (HDL) to provide Transient Occupancy Tax (TOT) and Vehicle Rental Business License Tax (VRBLT) administrative and audit services for the term July 1, 2022, through June 30, 2024 with an amount not to exceed $195,000.

HDL offers the most comprehensive services for TOT and VRBLT collections, which no other vendor can provide. HDL has been providing audit services for the County since July 2020, to ensure compliance with local taxation regulations as defined in the County Ordinance.

DISCUSSION:
HDL has unique experience of working with tax departments across multiple jurisdictions. The use of their advance filing system has allowed lodging and car rental operators to file and process payments on tax returns and receive extensive customer service support, while providing accurate account activity and filing trends to the County for auditing purposes and insight into anticipated revenues for budgeting purposes.

The emergence of Short-Term Rentals (STR) has increased at a rapid rate in recent years and has given individuals in unincorporated areas of San Mateo County the opportunity to engage in STR operations. Through their collection and discovery services, HDL has been able to ident...

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