Legislation Details

File #: 26-147    Version: 1 Name:
Type: Informational Report Status: Consent Agenda
File created: 2/17/2026 In control: County Administrative Office
On agenda: 4/28/2026 Final action:
Title: Tax Management Services Agreement Not to Exceed $172,302 with Hinderliter, De Llamas & Associates (HdL) for Tax Audit and Management Services Through Fiscal Year (FY) 2029-30
Strategic Framework: 9999 - Core Services / Other
Attachments: 1. Staff Report, 2. Professional Services Agreement with HdL FY 25-26 through FY 29-30 (CM-1722)
Previous Action/Referral: 21-427

To: Board of Supervisors

From: County Administrative Office

Agenda Section: Consent

Vote Requirement: Majority

SUBJECT:
title
Tax Management Services Agreement Not to Exceed $172,302 with Hinderliter, De Llamas & Associates (HdL) for Tax Audit and Management Services Through Fiscal Year (FY) 2029-30
end

RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve a new five-year agreement (Attachment 1) with HdL for tax audit and management services, effective upon execution and set to expire June 30, 2030; and
2. Authorize the County Administrative Officer to sign the attached agreement, and any amendments or extensions pursuant to the Humboldt County Purchasing Policy.

Body
STRATEGIC PLAN:
This action supports the following areas of your Board's Strategic Plan.

Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other

DISCUSSION:
The item before your Board recommends executing a new contract with HdL, which has a long track record with the county of provide sales tax audit and management services, as well as transient occupancy and business license management services. The contract includes a set percentage for collections of new revenues, and monthly fees for the other services. The county currently contracts with HdL for these services, however, that contract expires at the end of the fiscal year. In addition, the new contract will add services related to Measure O, which passed in 2024, and remove an unnecessary service related to short-term rental monitoring.

Background
The county receives sales tax on goods purchased within Humboldt County, and the additions of Measures Z and O to the county's sales taxes has brought additional calculations and the potential for missed payments to this critical revenue sources. Additionally, the county collects transient occupancy taxes (TOT) and monitors associated business licenses. Voters in 2022 approved Measure J to increase TOT and expand the tax to ...

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