TOT_and_VRBLT_Administrative_and_Audit_Services.pdf

County of San Mateo

Request for Proposals (RFP) for TOT and VRBLT

Administrative and Audit Services

Treasurer-Tax Collector

RFP No. 15110-26-002

RFP Contact: Holly Poon hpoon@smcgov.org

1. Introduction and Schedule

The County of San Mateo (the “County” or “SMC”) covers most of the San Francisco Peninsula. The region covers 744 mi and is home to nearly 800,000 residents and 20 incorporated cities. The County provides for the health and welfare of all people within its borders and serves as the local government for the unincorporated areas. Innovation thrives here in industries including bioscience, computer software, green technology, hospitality, financial management, health care, education and transportation. The

County prides itself on how that prosperity fosters its commitment to protecting and enhancing the health, safety, welfare and natural resources of the community.

1.1. Summary

The County of San Mateo is soliciting a Request for Proposals (RFP) from qualified firms to provide countywide administrative services for Transient Occupancy Tax (TOT), Short-Term Rental (STR) programs, and Vehicle Rental Business License Tax (VRBLT). The County seeks a comprehensive solution that includes billing, collection, compliance monitoring, and auditing services in accordance with the County’s Transient Occupancy Tax (TOT) Ordinance Chapter 5.136 and Vehicle Rental Business

License Tax (VRBLT) Ordinance Chapter 5.150, and applicable state laws and regulations. The target start date and term for the proposed services is July 1, 2026 through June 30, 2029, with the option to extend for up to 2 years, subject to negotiation of a final agreement.

1.2. Background

San Mateo County is the 14th largest county in California, with a population of approximately 725,000. 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.

TOT and VRBLT, currently levied at rates of 10% and 2.5% 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% of gross rental receipts, reported to the County Tax Collector.

The Treasurer-Tax Collector is seeking a qualified and reliable partner to provide comprehensive TOT, STR and VRBLT collection services. These services include billing and collecting, compliance and monitoring, customer support for TOT, STR and VRBLT operators, administrative and audit assistance as described in Section 2 (Scope of Work), and expertise in reviewing municipal codes and advising on legislative or regulatory changes impacting revenue collection.

The selected solution should enhance operational efficiency, reduce administrative costs, and improve compliance with County ordinances. The Treasurer-Tax Collector requires a firm with a proven track record and demonstrated capacity to accurately and timely identify TOT, STR, and VRBLT operators that are out of compliance.

In recent years, the growth of short-term rental platforms such as Airbnb and VRBO has significantly expanded STR activity within the unincorporated areas of San Mateo County. As a result, the County seeks partners capable of leveraging data and analytics to identify potential non-compliant STR operators. Accurate data collection, reporting, and analysis are critical to ensuring effective revenue administration and compliance enforcement.

https://library.municode.com/ca/san_mateo_county/codes/code_of_ordinances?nodeId=TIT5BURE_CH5.136TROCTA https://library.municode.com/ca/san_mateo_county/codes/code_of_ordinances?nodeId=TIT5BURE_CH5.150BULITAOPVEREBU https://library.municode.com/ca/san_mateo_county/codes/code_of_ordinances?nodeId=TIT5BURE_CH5.150BULITAOPVEREBU

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To ensure fairness and transparency, all questions regarding this RFP must be submitted in writing.

Responses will be posted through OpenGov for review by all prospective respondents.

All proposals will be evaluated by an RFP evaluation committee. The Treasurer-Tax Collector reserves the right to reject any or all proposals received and to reject any proposal deemed incomplete.

Except as otherwise provided in the applicable Additional Terms, nothing in the Master Agreement shall preclude the provider from offering, or the County from obtaining, similar products or services from other entities.

Unless otherwise stated, all deadlines referenced in this RFP are based on Pacific Standard Time.

1.3. Contact Information

Project Contact:

Holly Poon Administrative Assistant Email: hpoon@smcgov.org Phone: (650) 363-4398

Procurement Contact:

Holly Poon Administrative Assistant Email: hpoon@smcgov.org Phone: (650) 363-4398

Department:

Treasurer-Tax Collector

Department Head:

Sandie Arnott Treasurer-Tax Collector

1.4. Timeline

RFP Released April 6, 2026

Deadline for Questions, Comments and

Contract Exceptions

April 17, 2026, 5:00pm

Proposal Due Date and Time April 27, 2026, 5:00pm

RFP Committee Review Start Date April 28, 2026

RFP Committee Review End Date May 5, 2026 mailto:hpoon@smcgov.org tel:(650)363-4398 mailto:hpoon@smcgov.org tel:(650)363-4398

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2. Scope of Work

The Contractor will establish and maintain database of County’s lodging providers and vehicle rental companies located in the unincorporated areas of San Mateo County and provide accurate account activity and filing trends to the County for auditing purposes.The Contractor shall provide professional services that may include, but are not limited to, the following:

2.1. The Contractor shall be responsible for Billing and Collection

• Issuance of certificates, tax returns, notices, and delinquency notices are prepared accurately and within ten (10) business days with ≥ 99% accuracy

• Processing of payments are correctly applied and reconciled to operators' accounts with a ≥ 99% accuracy

• Management of active and inactive TOT, STR and VRBLT accounts

• Customer service support for operator inquiries are responded to within two (2) business days and resolved within five (5) business days

2.2. The Contractor shall provide Compliance Monitoring and Enforcement

• Unregistered and non-compliant TOT, STR, and VRBLT operators are identified and contacted within fifteen (15) business days

• Monitoring of short-term rental platforms and other relevant data sources

• Support for enforcement actions consistent with County ordinances

• Continued monitoring of active operators with an overall increase in 5-10% in STR compliance per one (1) year service period

2.3. The Contractor shall provide Auditing Services

• Conduct audits on 25% of TOT, STR, and VRBLT accounts per one (1) year service period

• Identify under-reported or unpaid taxes, fees, penalties, and interest

• Prepare and complete audit reports, findings, and recommendations on schedule with a resolution time of sixty (60) days

• Assist County staff with audit follow-up, appeals, and dispute resolution

2.4. The Contractor shall provide Reporting and Data Management

• Provide regular, standardized, and ad hoc reports to County staff within ten (10) business days

• Maintain secure, accurate, and confidential records

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• Ensure compliance with data privacy, public records, and retention requirements

2.5. Additional Requirements/Considerations

• Proposer(s) shall have a minimum of five (5) years experience providing TOT, STR, and VRBLT services similar in scope and annual volume as the Treasurer-Tax Collector to clients in the State of California or another state.

• Proposer(s) must adhere to all County policies and procedures and will utilize all reasonable means and due diligence to protect the confidentiality and security of the County’s data/information.

2.6. Length of Agreement

The anticipated duration of the agreement will be for three (3) years, with the term scheduled to begin on

July 1, 2026 and end June 30, 2029, with the option to extend for up to two additional years, for a maximum of five (5) years between the initial agreement and one agreement, upon mutual agreement by the parties.

3. Submission Requirements

3.1. Submission Deadline

Proposals must be electronically received by 5:00 pm, on Monday, April 27, 2026 via eProcurement system.

Allow sufficient time for the upload to complete by the Due Date and Time. Partial uploads will automatically terminate, and proposals will be rejected. The eProcurement system submission time will be the official submission time. The County will not be responsible for and may not accept proposals that are late due to slow internet connections or for any other failure of the eProcurement system.

NOTE: The County does not maintain the eProcurement system and is not liable for site failures or technical problems. To resolve technical issues, contact OpenGov Technical Support by using the real time chat located in the lower right hand corner of the screen, or via email at procurement-support@opengov.com https://procurement.opengov.com/portal/smcgov

3.2. Pre-submission Registration

Organizations or individuals interested in responding to this solicitation must register online with the

County of San Mateo at:

• https://procurement.opengov.com/portal/smcgov

It is recommended that organizations complete this registration as soon as possible. The County will not be responsible for and may not accept proposals that are late due to a failure to register in the eProcurement system.

3.3. Submission via eProcurement Portal

Required Documents mailto:procurement-support@opengov.com mailto:procurement-support@opengov.com https://procurement.opengov.com/portal/smcgov https://procurement.opengov.com/portal/smcgov

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Please refer to the Technical Proposal section for submittal documents and requirements.

Electronic Submissions

Include the proposer name and the RFP title and number in each filename. Submit proposals via the eProcurement website, allowing sufficient time for the upload to complete by the Due Date and Time. As noted above, the eProcurement portal submission time will be the official submission time, and partial uploads will automatically terminate, and proposals will be rejected. Contact eProcurement Portal with technical questions regarding this site.

Conflicts between Certain Requirements

Prior to the submission deadlines and solely relating to a determination of the timeliness of questions, comments, and proposal submissions, information displayed on the eProcurement portal site will take precedence in the event of a discrepancy between that information and the information within the solicitation documents. For all other discrepancies, the information in the solicitation documents will take precedence.

Format

Documents should be created in the following format:

• Text should be Times New Roman (12-point minimum font size) and unjustified (i.e., with a ragged-right margin)

• Pages should have margins of at least one inch on all sides (excluding headers and footers)

• If the proposal is lengthy, a Table of Contents should be included.

• PDF format is preferred.

Errors in Proposals

The County will not be liable for any errors in proposals. Proposals may be rejected as unresponsive if they are late, incomplete, missing pages or information, or cannot be opened for any reason. The County may waive minor irregularities, but such waiver will not modify any remaining RFP requirements.

3.4. Procurement Preference for Local Businesses and Local Non-Profits

The County of San Mateo has adopted a Procurement Preference for Local Businesses Ordinance (County

Ord. Code Ch. 2.89.) The purpose of this Ordinance is to promote a strong local economy by giving preference to local businesses, local non-profits, local small and micro businesses, and local small and micro non-profits in County procurements, to the extent consistent with the law and interests of the public. The County’s process for applying local preferences to competitive procurements is set forth in

County Ordinance Code Section 2.89.030. The Ordinance and exemptions (e.g. the ordinance will be exempt when all bids or proposals received are from Non-Profit Organizations) can be reviewed here:

Chapter 2.89 - PROCUREMENT PREFERENCE FOR LOCAL BUSINESSES | Code of Ordinances |

San Mateo County, CA | Municode Library https://procurement.opengov.com/portal/smcgov/projects/210408/document?section=1970119 https://library.municode.com/ca/san_mateo_county/codes/code_of_ordinances?nodeId=TIT2AD_ART2.8INFIPRCOCO_CH2.89PRPRLOBU https://library.municode.com/ca/san_mateo_county/codes/code_of_ordinances?nodeId=TIT2AD_ART2.8INFIPRCOCO_CH2.89PRPRLOBU

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The requirements for bidders to establish eligibility for a local preference for this solicitation are detailed below in Section III (Submission Requirements) The Ordinance does not apply if a procurement is determined to be exempt (County Ord. Code sec. 2.89.050), and the County reserves the right to waive application of the Ordinance to this procurement if determined to be in the best interests of the County

(County Ord. Code sec. 2.89.060).

4. Minimum Qualifications, Local Preference Ordinance, and Technical Proposal

4.1. Minimum Qualifications

4.1.1. Has Proposer has been providing similar services for a minimum of five (5) years?*

☐ Yes

☐ No

*Response required

4.1.2. Account manager (or Client Support Specialist) has a minimum of two (2) years of experience in providing account services?*

☐ Yes

☐ No

*Response required

4.1.3. Please confirm your firm is registered with System for Award Management (SAM)*

SAM.gov

☐ Please confirm

*Response required

4.1.4. What is the registered Business Name and Unique Entity ID (UEI) No.?*

• UEI number can be obtained by registering your business through SAM.GOV

• Should you be in the process of obtaining your UEI number, please enter the digits ‘123’ temporarily for your response below in order to proceed with proposal. This temporary number should be replaced with the correct registration number for submission of the proposal.

*Response required

4.2. Procurement Preference for Local Businesses and Local Non-Profits

4.2.1. Is the Proposer a "Local Business"?

As Defined by Chapter 2.89.020 of the San Mateo County Ordinance Code, a “Local Business” means any for-profit business which has its principal place of business, or is headquartered, in San Mateo

County. If this designation applies to the proposer, a self-attestation form must be completed and provided with this response.

Please download the below documents, complete, and upload. If this designation is not applicable, please leave blank.

• SMC_LocalBusiness_self-atte...

https://sam.gov/content/home https://government-project.s3.us-west-2.amazonaws.com/153456/a16ffdc0-a0ee-44ca-b6de-1fddd010042f_SMC_LocalBusiness_self-attestation_form_120424.pdf

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4.2.2. Is the Proposer a Non-Profit?*

A Non-Profit is defined as a tax-exempt public charity organization (within the meaning of section

501(c)(3) of the Internal Revenue Code) that is formed for purposes other than making a profit, is exempt from paying federal income taxes on the income generated for their exempt purposes.

☐ Yes

☐ No

*Response required

When equals "Yes"

4.2.3. Is the Proposer a "Local Non-Profit"

As Defined by Chapter 2.89.020 of the San Mateo County Ordinance Code, a “Local Non-Profit" means a tax-exempt public charity organization (within the meaning of section 501(c)(3) of the

Internal Revenue Code) that is formed for purposes other than making a profit, is exempt from paying federal income taxes on the income generated for their exempt purposes, and has its principal place of business, or is headquartered, in San Mateo County. If this designation applies to the proposer, a self-attestation form must be completed and provided with this response.

Please download the below documents, complete, and upload. If this designation is not applicable, please leave blank.

• SMC_LocalBusiness_self-atte...

4.2.4. Is the Proposer a Local "Small" or "Micro" Business?

As Defined by Chapter 2.89.020 of the San Mateo County Ordinance Code:

“Small Business” means any business which holds a Small Business Certification awarded by the

California Office of Small Business and Disabled Veteran Business Enterprise Services (OSDS).

“Micro Business” means any Small Business certified by the OSDS which is automatically designated by the OSDS as a Micro Business due to gross annual receipts falling below the OSDS-designated dollar amount.

If the above designations apply, please provide the OSDS provided Certification ID.

If this designation is not applicable, please leave blank.

4.2.5. Is the Proposer a Local "Small" or "Micro" Non-Profit?

As Defined by Chapter 2.89.020 of the San Mateo County Ordinance Code:

“Small Non-Profit" means a Local Non-Profit with an annual revenue of $1,000,000 to $2,500,000 according to its most recently filed IRS Form 990.

“Micro Non-Profit" means a Local Non-Profit with an annual revenue of less than $1,000,000, according to its most recently filed IRS Form 990.

If the above designations apply, please provide your latest filed IRS form 990. A filing from the last two calendar years is acceptable.

https://government-project.s3.us-west-2.amazonaws.com/153456/80d29c2f-acda-4b87-837e-cb4ead1fb303_SMC_LocalBusiness_self-attestation_form_120424.pdf

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If this designation is not applicable, please leave blank.

4.3. Technical Proposal

All proposals should be typewritten or prepared on a computer and have consecutively numbered pages, including any exhibits, charts, and/or other attachments.

All proposals should adhere to the specified content and sequence of information described by this RFP.

Each proposal should include sections addressing the following information in the order shown in the following fields. The proposer should be sure to include all information that it feels will enable the

Evaluation Committee and, ultimately, the County to make a decision. Failure of the proposer to provide specific, detailed information may result in its proposal being rejected in favor of a sufficiently detailed proposal. Any necessary exhibits or other information, including information not specifically requested by this RFP but that you feel would be helpful, should be attached to the end of the proposal. The party submitting the materials should keep in mind the limitations on confidential information described in section 7.10. Public Record.

4.3.1. Cover Letter*

Provide a one-page cover letter on your letterhead that includes the address, voice and facsimile numbers, and e-mail address of the contact person or persons. List the name and title of each person authorized to represent the proposer in negotiations.

Unless the proposer is an individual, all proposals must be signed with a firm/company/partnership/entity name and by a responsible officer or employee indicating that officer or employee’s authorization to commit the proposer to the terms of the proposal. Obligations assumed by such signature must be fulfilled.

*Response required

4.3.2. Direct Response to the Scope of Work*

Proposer will submit direct response covering how each point of the Scope of Service will be serviced or provided. Note, no specific pricing should be listed here, pricing related responses should be submitted in subsequent Section 3.7 titled "Cost Analysis and Budget for Primary Services".

*Response required

4.3.3. Qualifications and Experience *

a) Provide a statement of qualifications for your organization, including an organization chart, a statement of the size of the firm, a description of services provided by your organization, and a statement of the extent of experience/history providing the services requested by this RFP.

b) How many full time employees (FTEs) do you plan to assign to this project if you are selected?

c) How many people in total are employed by your company? Delineate between employees and consultants.

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d) If applicable, list the professional qualifications for each individual that would be assigned to provide services requested by this RFP, including date and educational institutions of any applicable degrees, additional applicable training, and any professional certifications and/or licensing. In lieu of listing this information, you may submit a resume or curriculum vitae for each such individual if the resume/CV includes all the requested information.

Response should be limited to two single-sided pages.

*Response required

4.3.4. Philosphy and Service Model*

This section describes your philosophy and service model for meeting the services required by this RFP.

Relevant considerations include the quality and feasibility of your approach to meeting these needs, the manner in which you plan to provide adequate staffing (including planning for absences and back-up coverage, training, background checks, and staff monitoring, etc.), and equipment or other resources provided by you (if applicable). Keep these considerations in mind as you respond to the following:

a) Describe how you will fulfill the needs of the County described in this RFP. Attach a project plan, if appropriate.

b) List your needs for physical space and/or equipment at the County during this engagement, if any, aside from space or equipment that would be provided by the County as an obvious aspect of the requested services (for example, computers to document services, etc.).

c) Identify how you will meet all other aspects of the scope of work and related requirements stated above. List any items that you cannot provide.

d) Describe the measurements/metrics/deliverables/assessments that you will provide on at least an annual basis to allow the County to assess the services you will provide.

e) Provide information on any other pertinent services, if any, that you will offer that will reduce costs or enhance revenue for the County.

4.3.5. Customer Service*

a) How will your services meet the needs of County customers and/or the public?

b) In the event of a routine problem, who is to be contacted within your organization?

c) In the event of the identification of a problem by the County, its clients and/or other applicable constituents, describe how you will address such problems and the timeframe for addressing them.

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4.3.6. Claims, Licensure, Non-Discrimination, and Health Insurance Portability and

Accountability Act (HIPAA) Violations Against Your Organization *

List any current licensure, HIPAA, non-discrimination claims against you/your organization and those having occurred in the past five years, especially any resulting in claims or legal judgments against you.

*Response required

4.3.7. Cost Analysis and Budget for Primary Services *

a) Provide a detailed explanation for all costs associated with your providing the requested services if you are selected.

b) Is travel time to the County expected to be billable? If so, how will travel time invoices be calculated?

Generally, proposals that do not include travel time or expenses are preferred unless the services requested require travel as part of the service.

c) Include start-up costs if any.

The Fee Proposal should be submitted as a separate PDF file from the Technical Proposal detailed in

Required Documents.

The County reserves the right to accept other than the lowest priced offer and to reject any proposals that are not responsive to this request.

*Response required

4.3.8. Quality/Program Evaluation *

Each program may have specific quality/evaluation issues, below are some examples:

a) Describe the Quality Improvement plan. The plan should include a description of utilization review, co-occurring capability development, peer review, and other issues pertaining to quality improvement mandates and policies.

b) Describe a contingency emergency plan.

c) Describe credentialing/licensing.

*Response required

4.3.9. References*

List at least three business references for which you have recently provided similar services. Include contact names, titles, phone numbers and e-mail addresses for all references provided.

4.3.10. Statement of Compliance with County Contractual Requirements *

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A sample of the County’s standard contract is attached to this RFP. Each proposal must include a statement of the proposer’s commitment and ability to comply with each of the terms of the County’s standard contract, including but not limited to the following:

a) The County non-discrimination policy

b) The County equal employment opportunity requirements

c) County requirements regarding employee benefits

d) The County jury service pay ordinance

e) The hold harmless provision

f) County insurance requirements

g) All other provisions of the standard contract

In addition, the proposer should include a statement that it will agree to have any disputes regarding the contract venued in San Mateo County or Northern District of California.

The proposal must state any objections to any terms in the County’s contract template and provide an explanation for the inability to comply with the required term(s). If no objections are stated, the County will assume the proposer is prepared to sign the County standard contract template as-is.

NOTE: The sample standard contract enclosed with this RFP is a template and does not constitute the final agreement to be prepared for the selected service provider. Do not insert any information or attempt to complete the enclosed sample contract template. Once a provider is selected, the County will work with the selected provider to draft a provider-specific contract using the template. However, each proposal should address the general terms of the standard contract as requested within this RFP.

*Response required

5. Evaluation and Selection Criteria

The proposals will be evaluated by a selection committee with relevant expertise. The County intends to evaluate the proposals generally in accordance with the criteria itemized below. Proposers with the highest scoring proposals may be interviewed by the committee to make the final selection.

5.1. Minimum Qualifications

No. Evaluation Criteria Scoring Method Weight (Points)

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1. Minimum Qualifications

Does proposer meet the RFP's minimum qualifications? This is reviewing the responses in section 1 of Minimum Qualifications, Local

Preference Ordiance, and Technical Proposal.

Proposers will need to respond to the Minimum

Qualification questions and submitted complete responses to the Technical Proposal to receive a passing score.

If submission is scored Fail, the submitted proposal will not advance to the RFP

Evaluation Committee.

Pass / Fail 1 (100% of Total)

5.2. Scope of Work

1. Billing and Collections

This category evaluates the proposer's overall ability to meet the requirements, as indicated in

Section 2.1.

Points Based 3 (21.4% of Total)

2. Compliance Monitoring and Enforcement

This category evaluates the proposer's overall ability to meet the requirements, as indicated in

Section 2.2.

Points Based 3 (21.4% of Total)

3. Auditing Services

This category evaluates the proposer's overall ability to meet the requirements, as indicated in

Section 2.3.

Points Based 3 (21.4% of Total)

4. Reporting and Data Management

This category evaluates the proposer's overall ability to meet the requirements, as indicated in

Section 2.4.

Points Based 3 (21.4% of Total)

5. Additional Requirements/Considerations

This category evaluates the proposer's overall ability to meet the requirements, as indicated in

Section 2.5.

Points Based 2 (14.3% of Total)

5.3. Technical Proposal

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1. Cover Letter

Evaluation of the cover letter. Does it include all required information (contact person, address, phone/fax, email, and authorized representatives)? Is it signed correctly?

Points Based 3 (12.5% of Total)

2. Qualifications and Experience

Evaluation of the proposer's qualifications.

Does the response provide a clear statement of qualifications, organizational chart, firm size, and relevant experience? Does it list the professional qualifications of assigned staff? Is the response limited to the two-page limit?

Points Based 3 (12.5% of Total)

3. Philosophy and Service Model

Quality and feasibility of the proposed approach to fulfill the county's needs. Is a project plan attached or is the approach clearly described? Does the plan demonstrate a strong understanding of the RFP's requirements? Is the inclusive response limited to the two-page limit?

Points Based 3 (12.5% of Total)

4. Customer Service

Evaluation of the proposer's approach to customer service. Does the response clearly outline how services will meet customer needs, identify a point of contact for routine problems, and describe the problem resolution process and timeframe? Is the inclusive response limited to the two-page limit?

Points Based 3 (12.5% of Total)

5. Claims, Licensure, Non-Discrimination, and

HIPAA Violations

Evaluation of the proposer's transparency regarding past and current claims. Does the proposer list any relevant claims or legal judgments from the past five years?

Points Based 3 (12.5% of Total)

6. Quality/Program Evaluation

Evaluation of the quality improvement plan.

Does the response describe a comprehensive plan, including utilization review, medication monitoring, documentation, and a contingency emergency plan? Is the inclusive response limited to the two-page limit?

Points Based 3 (12.5% of Total)

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7. References

Evaluation of the provided references. Does the proposer provide at least three client references, including names, titles, email addresses, and phone numbers, as requested? Note, evaluators are only to evaluate submission against the provided direction.

Points Based 3 (12.5% of Total)

8. Standard Contract Compliance

Evaluation of the proposer's commitment to comply with the standard contract. Does the proposal state a clear ability and commitment to comply with the specified sections (e.g., non-discrimination, equal opportunity, jury service, hold harmless, insurance, living wage)?

Evaluation of stated objections and agreement to venue. Does the proposer clearly state any objections to the contract terms and provide an explanation? Does the proposal include a statement agreeing to San Mateo County or

Northern District of California as the venue for disputes?

(12.5% of Total)

5.4. Price Proposal

1. Fee Proposal as a Separate PDF

Is the Fee Proposal submitted as a separate PDF file from the Technical Proposals?

Points Based 3 (14.3% of Total)

2. Overall Clarity of Fee Schedule

Is the fee schedule overall clear, easy to understand, and well-organized?

Points Based 3 (14.3% of Total)

3. Explanation of All Associated Costs

Is a detailed explanation provided for all costs associated with providing the requested services?

Points Based 3 (14.3% of Total)

4. Travel Time Billing

If travel time is billable, is the method for calculating invoices (e.g., hourly rate, flat fee, etc.) clearly detailed? Preference will be awarded to proposers who do not bill or expense travel as this service generally should not require travel as part of the ordinary delivery of service.

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5. Inclusion of Start-up Costs

Are any and all start-up costs clearly identified and explained?

Points Based 3 (14.3% of Total)

6. Overall Cost Transparency

Does the proposal demonstrate exceptional transparency, minimizing hidden fees and simplifying the overall financial structure?

Points Based 3 (14.3% of Total)

7. Overall Price Competitiveness

Evaluation of the total proposed cost in relation to the quality of services and other proposals received.

5.5. Phase 5

1. Preferential Points

Where price is not the sole evaluation factor for a solicitation (e.g., in the case of a "best-value" solicitation), five percent (5%) of the total evaluation points awardable will be added to the proposal score for each Local Business or

Local Non-Profit score for evaluation purposes.

In the event of a tie between a Local Business or Local Non-Profit and another bidder, the

Local Business or Non-Profit shall be awarded the Contract, assuming agreement on other contract terms.

An additional three percent (3%) preference shall be given to a Local Business or Local

Non-profit (for a total of eight percent (8%) of total points awardable) if the proposer is a

Small Business or Small Non-Profit, or an additional 5 percent preference (for a total of ten percent (10%) of total points awardable) if the proposer is a Micro Business or Micro Non-

Profit.

0-10 Points 6 (100% of Total)

6. Instructions to Proposers

6.1. Instructions

There will be no pre-proposal conference or site visit for this project.

6.2. Communications

A. As of the issuance date of this RFP and continuing until it is canceled or an award is made, no proposer or person acting on behalf of a prospective proposer may discuss any matter relating to

Page 17 of 21 Release date of April 6, 2026 the RFP with any officer, agent, or employee of the County, other than through eProcurement portal, to the Authorized Contact Person, or as outlined in the evaluation or protest procedures.

B. Proposers (including any agent, owner, employee, board members, or other such affiliates) shall not offer any gift, favor, or other personal benefit to any County officer or employee during the procurement process for this agreement, including during the solicitation period and contract negotiations.

Violation of the foregoing prohibitions may result in a proposer being found non-responsible and barred from participating in this or future procurements.

6.3. Contract Award

A. Award Procedure

Contract negotiations are neither an offer nor guarantee that a contract will be executed. A contract award, if any is made, will be to the responsive, responsible proposer offering the overall best value to the County for the services and goods described in this solicitation, or as applicable, for a specific portion of the services and goods described. Any agreement reached will be memorialized in a formal agreement using the attached template, executed by the appropriate authority.

B. Notice of Intent to Award

If a decision is made to take steps to enter into an agreement with one or more proposers, the

County will post a Notice of Intent to Award or otherwise notify proposers the remaining proposers of their non-selection. Notice may instead be provided by including approval of the agreement as an item on an agenda for a meeting of the Board of Supervisors.

C. Commencement of Performance

After all parties have signed the agreement, the County will notify the contractor and performance may proceed. Prior to execution of the agreement by the County, no County employee may authorize work under the agreement. Any work performed prior to the full execution of the Agreement may not be compensated.

D. Levine Act DisclosureThe Levine Act (California Government Code Section 84308) imposes certain requirements on parties contracting with the County of San Mateo related to campaign contributions to County “officers,” including elected County officers and candidates seeking elective office, who may participate in making a decision on certain County contracts. Elected

County officers in San Mateo County include: the San Mateo County Board of Supervisors, Assessor-County Clerk-Recorder, County Controller, Coroner, District Attorney, Sheriff, and Tax

Collector-Treasurer.Generally, under current County policy, approval by the Board of

Supervisors is required for any agreement for services above $200,000, and agreements for services below that threshold may be approved by Department heads.If your proposal is selected, you will be required to certify compliance with the Levine Act.As part of this process, you will need to certify and warrant that you have fully complied, and will remain in full

Page 18 of 21 Release date of April 6, 2026 compliance, with all applicable requirements of the Levine Act in connection with the

Agreement, including making any required disclosures of campaign contributions to County

Officers, which includes but may not be limited to elected County Officers. Elected County

Officers include members of the San Mateo County Board of Supervisors, as well as the

Assessor-County Clerk-Recorder, Controller, Coroner, District Attorney, Sheriff, and Tax

Collector-Treasurer. Any campaign contribution required to be disclosed under the Levine Act in connection with this Agreement shall be disclosed on the County of San Mateo Levine Act

Disclosure Form, a copy of which is available from the County upon request.Parties are solely responsible for accurate certification and disclosure. The Levine Act is complex, and this brief description is not legal advice. For example, certain contributions must be aggregated when determining whether contributions have exceeded the $500 threshold. If your proposal is selected, you are urged to review the Levine Act and consider consulting an attorney.

6.4. Term

Treasurer-Tax Collectoris issuing Request for Proposal (RFP) No. 15110-26-002 for TOT and VRBLT

Administrative and Audit Services.

The agreement shall have a term of three (3) years. In addition, the County shall have one (1) option to extend the term for an additional period not to exceed two years, which the County may exercise in its sole, absolute discretion. To exercise this option, the County shall provide written notice to the Contractor at least thirty days before the end of the agreement’s term.

The County’s standard contract template has been included with this solicitation. The awarded contractor will be expected to sign an agreement prepared by the County using this template. Please ensure that your firm has completed legal review of these contract terms. If your firm wishes to request exceptions to these standard terms, submit a Contract Exceptions Request by the Deadline for Questions, Comments and

Contract Exceptions listed in the Solicitation Schedule below. The County will consider Contract

Exceptions Requests but reserves the right to reject requested modifications to its standard terms.

6.5. Invoicing

The County's preference is to be invoiced for any fees due, payable with payment terms Net 30 upon presentation of an invoice. Under no circumstances will the County allow proposers to debit any settlement account for potential fees due. All payments for goods and services must be invoiced and processed through established County accounts payable practices.

7. Terms and Conditions for Receipt of Proposals

7.1. Errors, Omissions and Inquiries regarding the RFP

Proposers are responsible for reviewing all portions of this RFP. Proposers are to notify the department, in eProcurement portal, if the proposer discovers any ambiguity, discrepancy, omission, or apparent error in the RFP. Such notification should be made promptly after discovery, but in no event later than five business days prior to the deadline for receipt of proposals. Modifications and clarifications will be made by addenda as provided below.

Inquiries regarding the RFP should be lodged in eProcurement portal.

Page 19 of 21 Release date of April 6, 2026

7.2. Objections to RFP Terms

Should a proposer object on any ground to any provision or legal requirement set forth in this RFP, the proposer must, not more than ten calendar days after the RFP is issued, provide written notice to the department, via eProcurement portal, setting forth with specific grounds for the objection.

7.3. Addenda

The County may cancel, revise, or reissue this RFP, in whole or in part, for any reason. Revisions will be posted as Addenda on eProcurement portal. No other revision of this RFP is valid. Proposers shall be responsible for ensuring that their proposals reflects any and all Addenda issued by the County prior to the proposal due date regardless of when a proposal is submitted. Therefore, the County recommends that proposers consult eProcurement portal frequently, including shortly before the proposal due date, to confirm that all Addenda have been downloaded.

7.4. Term of Proposal

Submission of a proposal signifies that the proposed services and prices are valid for the duration of the proposed agreement term and that the quoted prices are genuine and not the result of collusion or any other anti-competitive activity.

7.5. Revision or Withdrawal of Proposal

A proposer may revise a proposal on the proposer’s own initiative at any time before the deadline for submission of proposals. The proposer must submit the revised proposal in the same manner as the original on or before the proposal due date.

A proposer may withdraw a proposal at any time before the deadline for submission of proposals. After that time, whether or not a new RFP is issued for the same subject matter, withdrawal of a proposal may preclude the proposer from participating in the procurement as a proposer or subcontractor, except that an original equipment manufacturer may participate indirectly through a reseller.

7.6. Errors and Omissions in Proposal

The County will not be liable for any errors in proposals. Proposals may be rejected as unresponsive if they are incomplete, are missing pages or information, or cannot be opened for any reason. The County may waive minor irregularities, but such waiver will not modify any of the remaining RFP requirements.

7.7. No Commitment

Neither submission of a proposal nor the County’s receipt of proposal materials confers any right to the proposer nor any obligation on the County. This RFP does not commit the County to award a contract.

7.8. Financial Responsibility

The County shall have no financial responsibility for any costs incurred by a firm in responding to this

RFP or participating in any presentations or negotiations.

7.9. Estimated Quantity

If the RFP results in an indefinite quantity or a requirements agreement, the goods and services actually requested by the County may be less than the maximum value of the agreement and there is no guarantee, Page 20 of 21 Release date of April 6, 2026 either expressed or implied, as to the actual quantity of goods and services that will be authorized under the agreement.

7.10. Public Record

A. General

1. All proposals, protests, and information submitted in response to this solicitation will become the property of the County and will be considered public records. As such, they may be subject to public review.

2. Any contract arising from this RFP will be a public record.

3. The County is not seeking proprietary information and will not assert any privileges that may exist on behalf of the proposer.

4. Submission of any materials in response to this RFP constitutes:

▪ Consent to the County’s release of such materials under the Public Records Act without notice to the person or entity submitting the materials; and

▪ Waiver of all claims against the County and/or its officers, agents, or employees that the

County has violated a proposer's right to privacy, disclosed trade secrets, or caused any damage by allowing the proposal or materials to be inspected; and

▪ Agreement to indemnify and hold harmless the County for release of such information under the Public Records Act; and

▪ Acknowledgement that the County will not assert any privileges that may exist on behalf of the person or entity submitting the materials.

7.11. Reservations of Rights by the County

The issuance of this RFP does not constitute an agreement by the County that any contract will actually be entered into by the County. The County expressly reserves the right at any time to:

• Waive or correct any defect or informality in any response, proposal, or proposal procedure;

• Reject any or all proposals;

• Reissue an RFP;

• Prior to submission deadline for proposals, modify all or any portion of the selection procedures, including deadlines for accepting responses, the specifications or requirements for any materials, equipment or services to be provided under this RFP, or the requirements for contents or format of the proposals;

• Procure any materials, equipment or services specified in this RFP by any other means; or

• Determine that no project will be pursued.

Page 21 of 21 Release date of April 6, 2026

7.12. No Waiver

No waiver by the County of any provision of this RFP shall be implied from any failure by the County to recognize or take action on account of any failure by a proposer to observe any provision of this RFP.

8. Protest Procedures

8.1. Protest of Non-Responsiveness Determination

Within five (5) working days of the County's issuance of a notice of non-responsiveness, any firm that has submitted a proposal and believes that the County has incorrectly determined that its proposal is non-responsive may submit a written notice of protest. Such notice of protest must be received by the County on or before the fifth working day following the County's issuance of the notice of non-responsiveness. The notice of protest must include a written statement specifying in detail each and every one of the grounds asserted for the protest. The protest must be signed by an individual authorized to represent the proposer, and must cite the law, rule, local ordinance, procedure or RFP provision on which the protest is based. In addition, the protestor must specify facts and evidence sufficient for the County to determine the validity of the protest.

8.2. Protest of Contract Award

Within five (5) working days of the County's issuance of a notice of intent to award the contract, any firm that has submitted a responsive proposal and believes that the County has incorrectly selected another proposer for award may submit a written notice of protest. Such notice of protest must be received by the

County on or before the fifth working day after the County's issuance of the notice of intent to award.

The notice of protest must include a written statement specifying in detail each and every one of the grounds asserted for the protest. The protest must be signed by an individual authorized to represent the proposer, and must cite the law, rule, local ordinance, procedure or RFP provision on which the protest is based. In addition, the protestor must specify facts and evidence sufficient for the County to determine the validity of the protest.

8.3. Delivery of Protests

All protests must be received by the due date. If a protest is mailed, the protestor bears the risk of non-delivery within the deadlines specified herein. Protests should be transmitted by a means that will objectively establish the date the County received the protest. Protests or notice of protests made orally

(e.g., by telephone) will not be considered. Protests must be delivered to:

Protests@smcgov.org

Subject: TOT and VRBLT Administrative and Audit Services, 15110-26-002