Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Sandie Arnott, Treasurer-Tax Collector
Subject: Agreement with Hinderliter, de Llamas & Associates to Provide Transient Occupancy Tax and Vehicle Rental Business License Tax Administrative and Audit Services
RECOMMENDATION:
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Adopt a resolution authorizing an agreement with Hinderliter, de Llamas & Associates to provide Transient Occupancy Tax and Vehicle Rental Business License Tax administrative and audit services for the Treasurer-Tax Collector, for the term July 1, 2026 through June 30, 2029 in an amount not to exceed $550,000.
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BACKGROUND:
The Treasurer-Tax Collector is responsible for administering and enforcing the collection of Transient Occupancy Tax (TOT) and Vehicle Rental Business License Tax (VRBLT) from businesses operating in the unincorporated areas of the County. The Treasurer-Tax Collector requires a firm with a proven track record and demonstrated capacity to enhance operational efficiency, reduce administrative costs, and improve compliance with County ordinances.
DISCUSSION:
Collections of TOT and VRBLT, currently levied at rates of 10 percent and 2.5 percent respectively, are important sources of non-property tax revenue for the County. TOT is imposed on transients who occupy lodging facilities-including hotels, motels, campgrounds, Short Term Rentals (STRs), and vacation homes-for 30 consecutive calendar days or less. Operators subject to these taxes are required to register with the County, obtain the appropriate certificates, and report and remit taxes on a quarterly basis. In San Mateo County, vehicle rental businesses operating in unincorporated areas are required to obtain a Vehicle Rental Business License and remit a business license tax equal to 2.5 percent of gross rental receipts, reported to the County Tax Collector. In addition to revenue collections, the Treasurer-Tax Collector requires a firm w...
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