HomeMy WebLinkAboutResolutions - No. 2022-125RESOLUTION NO. 2022-125
A RESOLUTION OF THE LODI CITY COUNCIL AUTHORIZING THE
CITY MANAGER TO EXECUTE AMENDMENT NO. 3 TO THE
PROFESSIONAL SERVICES AGREEMENT WITH HINDERLITER DE
LLAMAS, OF BREA, TO CONTINUE TO PROVIDE SALES, USE AND
TRANSACTION TAX SERVICES FOR THE CITY AND MEASURE L,
BUSINESS LICENSE TAX AND ADMINISTRATIVE SERVICES, BUSINESS
LICENSE TAX AUDIT, TRANSIENT OCCUPANCY TAX ADMINISTRATION
(TOT) AND SHORT-TERM RENTAL ADMINISTRATION SERVICES
WHEREAS, Hinderliter de Llamas and Associates (HdL) has provided sales tax audit,
economic analysis, recovery and consulting services to the City of Lodi for over 30 years; and
WHEREAS, HdL is the preeminent provider of these services in California due to their
years of experience, established relationships, and interface with the California Department of
Tax and Fee Administration (CDTFA); and
WHEREAS, HdL's agreement with the City of Lodi will expire on May 31, 2022; and
WHEREAS, HdL has recovered substantial amounts of money through audits of
CDTFA by identifying non- or under -reporting businesses and ensuring those businesses
accurately report past and future sales tax revenues; and
WHEREAS, HdL has continuously improved revenue for Business License taxes and
TOT since the inception of HdL in 2020; and
WHEREAS, the compensation for Business License Tax, Transient Occupancy Tax
and Short -Term Rental Services will increase to $13.92 per Business License, $802.92 per
monthly TOT filing, and $750 for quarterly filings. These fees will be indexed to CPI -U each
January and all other fees will remain the same; and
WHEREAS, staff recommends extending its current contract with HdL an additional two
years until May 31, 2024, to provide services for Sales Tax, Transaction Tax (Measure L),
Business License Tax and Transient Occupancy Tax.
NOW, THEREFORE, BE IT RESOLVED that the Lodi City Council does hereby
authorize the City Manager to execute Amendment No. 3 to the Professional Services
Agreement with Hinderliter de Llamas and Associates, of Brea, California, to continue to
provide Sales, Use and Transaction Tax Services for the City and Measure L, Business
License Tax and Administrative Services, Business License Tax Audit, Transient Occupancy
Tax Administration (TOT) and Short -Term Rental Administration Fees through May 31, 2024;
and
BE IT FURTHER RESOLVED, pursuant to Section 6.3q of the City Council Protocol
Manual (adopted 11/6/19, Resolution No. 2019-223), the City Attorney is hereby authorized to
make minor revisions to the above -referenced document(s) that do not alter the compensation
or term, and to make clerical corrections as necessary.
Dated: May 18, 2022
I hereby certify that Resolution No. 2022-125 was passed and adopted by the City
Council of the City of Lodi in a regular meeting held May 18, 2022 by the following votes:
AYES: COUNCIL MEMBERS — Hothi, Khan, Nakanishi, and Mayor Chandler
NOES: COUNCIL MEMBERS — None
ABSENT: COUNCIL MEMBERS — Kuehne
ABSTAIN: COUNCIL MEMBERS — None
OLIVIA NASHED
City Clerk
2022-125