NIGP 99356: Travel-Out, Lodging

NIGP 99356 Travel-Out, Lodging is an Item code under which state and local governments procure administrative and compliance services related to transient occupancy taxes, short-term rental programs, and vehicle rental business license taxes — work that encompasses billing, collection, compliance monitoring, auditing, and customer service for tax administration at the county and municipal level. The County of San Mateo and San Bernardino City are the identified issuing bodies in recent solicitations, suggesting that county governments and cities with significant short-term rental and transient lodging activity drive demand under this code. The scope of work includes issuing tax certificates and returns, processing and reconciling payments, monitoring non-compliance and unregistered operators across platforms, conducting annual audits on a percentage of accounts, and maintaining customer service response and resolution timelines — all tasks that require specialized expertise in tax administration, California ordinance compliance, and regulatory audit procedures.

The County of San Mateo issued an RFP on April 6, 2026 (due April 27, 2026) for comprehensive TOT and VRBLT administrative and audit services, seeking firms with five years of similar experience in California or another state and the ability to meet 99% accuracy standards on billing and collections with ten-business-day turnaround. The contract term runs three years from July 1, 2026 through June 30, 2029 with up to two optional extension years; the RFP documentation suggests contract value near or exceeding the $200,000 threshold based on the inclusion of two contract templates. The County applies a local preference ordinance offering 5% to 10% evaluation points to local and small businesses headquartered in San Mateo County, and contractors must comply with California prevailing wage and living wage requirements, maintain professional liability insurance of $1,000,000, and register with SAM.gov. Geographic activity under this code appears concentrated in California, with no recent solicitation activity identified outside the state.