RFP - AUDIT SERVICES FOR TRANSIENT OCCUPANCY TAX (TOT)

The County of San Diego is seeking proposals from firms interested in providing audit services for transient occupancy tax ("Offerors").

The contract term is anticipated to be an initial (base) period of four (4) year(s) with two (2) one (1) year options.

The independent contractor shall provide comprehensive audit services, including, but not limited to labor, materials, equipment, fees, and document delivery, on an annual basis for the TOT Program for applicable establishments located in the unincorporated areas of the County. [...]

California Revenue & Taxation Code § 7280 et seq. authorizes counties to levy a tax on the privilege of occupying hotel rooms or other lodgings (Hotel) for periods that do not exceed 30 days and to establish the procedures for collecting delinquent taxes. Pursuant to this authority the County of San Diego enacted its Transient Occupancy Tax (TOT) Ordinance for the unincorporated areas of the county. [...] Since TOT is a self-reported tax, TTC must rely on the information provided by Hotels. TTC does not have in-house resources to identify Hotels that may be under-reporting or otherwise not complying with the TOT Ordinance.

**Submission method:** Offeror must submit a complete original proposal in accordance with the format provided in this solicitation to the County of San Diego, Department of Purchasing and Contracting, through **electronic upload to BuyNet** before the Date and Time listed in Schedule. If Offeror is unable to submit via BuyNet for any reason, Offeror may submit by providing the Purchasing and Contracting front desk with either (i) electronic files on CD/DVD or, (ii) a printed proposal.

Submit electronic proposals as files in .pdf format, except where specified otherwise. All proposals shall be signed with a handwritten signature by an authorized officer or employee of the Offeror. Electronic or digital signatures will not be accepted.

**Mandatory** minimum requirements: the firm and proposed personnel are licensed Certified Public Accountant(s) (CPA) in the State of California, and the firm has a minimum of five years' experience performing professional financial audits in accordance with attestation standards established by the American Institute of Certified Public Accountants, or equivalent.

The evaluation criteria are in descending order of importance: Organizational Capability, Experience and Qualifications; Technical Approach; Cost/Price; Acceptance of County's Terms and Conditions and Insurance.

In accordance with Section 405 of the San Diego County Code of Administrative Ordinances, the County will give a fifteen percent (15%) price preference to offerors that meet the definition of a Small-Local Business set forth in Board Policy B-53 and that have completed the Small-Local Business Self-Certification Form.

After Notice of Intent to Award, all proposals constitute firm offers, subject to negotiation, that will remain open and cannot be revoked, withdrawn, or modified for a period of six (6) months.