TOT and VRBLT Administrative and Audit Services

The County of San Mateo is issuing a Request for Proposals for comprehensive administrative and audit services related to Transient Occupancy Tax (TOT), Short-Term Rental (STR) programs, and Vehicle Rental Business License Tax (VRBLT) collection and compliance. The procurement applies to both San Mateo County and San Bernardino City jurisdictions and seeks qualified firms to provide countywide administrative services including billing, collection, compliance monitoring, and auditing services in accordance with County Ordinances Chapter 5.136 and Chapter 5.150 and applicable state laws and regulations. Key deliverables and performance objectives include issuing certificates and tax returns with 99% accuracy within ten business days, processing and reconciling payments with 99% accuracy, providing customer service responses within two business days with resolution within five business days, identifying unregistered and non-compliant operators within fifteen business days, conducting audits on 25% of accounts annually with 60-day resolution timeframes, and monitoring short-term rental platforms to identify non-compliant operators. Minimum qualifications require proposers to have five years of similar experience in California or another state, assign an account manager with at least two years of relevant experience, and be registered with the System for Award Management (SAM.gov). The RFP was released on April 6, 2026, with a question deadline of April 17, 2026, and proposal submission due on April 27, 2026, both at 5:00 PM Pacific Time; no pre-proposal conference or site visit is scheduled. Proposals will be evaluated on scope of work capabilities (billing and collections, compliance monitoring, auditing services, and reporting), technical proposal quality, and cost, with the County preferring Net 30 invoicing terms and discouraging travel time billing. The contract term is three years from July 1, 2026, through June 30, 2029, with an option to extend for up to two additional years subject to negotiation.

The County of San Mateo applies a local preference ordinance that provides preference points ranging from 5% to 10% of total evaluation points to local businesses, local non-profits, small businesses, and micro businesses headquartered in San Mateo County. The RFP documentation does not identify any incumbent vendors or current contractors for these services, nor does it specify existing infrastructure or technology requirements that would require integration. Contractors must obtain all necessary licenses and permits at their own expense and maintain comprehensive insurance coverage including general liability of $1,000,000, workers' compensation, and professional liability insurance of $1,000,000. Contractors must comply with California prevailing wage requirements, the County's Living Wage Ordinance, jury service requirements for agreements exceeding $200,000, and non-discrimination provisions. The RFP does not specify a budget range or award value; however, the availability of two contract templates—one for agreements exceeding $200,000 and one for agreements under $200,000—indicates that the total contract value may fall within or near the $200,000 threshold. All proposals become public records subject to release under the Public Records Act, and the County reserves the right to reject any or all proposals, waive minor irregularities, and select the responsive, responsible proposer offering the best overall value.