Legislation Details

File #: 26-833    Version: 1 Name:
Type: Consent Item Status: Agenda Ready
File created: 9/27/2026 In control: City Council/Public Finance and Economic Development Authority/Parking Authority
On agenda: 10/19/2026 Final action:
Title: SUBJECT: Approval of Master Services Agreement with Hinderliter de Llamas and Associates for Consultation Services for Sales, Use and Transaction Tax REPORT IN BRIEF Considers approving the Master Services Agreement with Hinderliter de Llamas and Associates (HdL) for Consultation Services for Sales, Use and Transaction Tax. RECOMMENDATION City Council - Adopt a motion: A. Approving Master Services Agreement with Hinderliter de Llamas and Associates for Consultation Services for Sales, Use, and Transaction Tax; and, B. Authorizing the City Manager or designee to execute the necessary documents.
Attachments: 1. Master Services Agreement, 2. Resolution 2024-47 Examination of Confidential Records.pdf
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Report Prepared by: Venus Rodriguez, Finance Officer

Title
SUBJECT: Approval of Master Services Agreement with Hinderliter de Llamas and Associates for Consultation Services for Sales, Use and Transaction Tax

REPORT IN BRIEF
Considers approving the Master Services Agreement with Hinderliter de Llamas and Associates (HdL) for Consultation Services for Sales, Use and Transaction Tax.

RECOMMENDATION
City Council - Adopt a motion:

A. Approving Master Services Agreement with Hinderliter de Llamas and Associates for Consultation Services for Sales, Use, and Transaction Tax; and,

B. Authorizing the City Manager or designee to execute the necessary documents.

Body
ALTERNATIVES
1. Approve, as recommend by Staff; or,
2. Approve, subject to other than recommended by Staff; or,
3. Deny; or,
4. Refer to Staff for reconsideration of specific items; or,
5. Continue to a future meeting.

AUTHORITY
Merced Municipal Code Charter 3.04 relating to the purchase of materials, supplies, equipment, and contractual services of an estimated value greater than forty-one thousand dollars ($41,000).

CITY COUNCIL PRIORITIES
As provided for in the proposed 2026/2027 Budget.

DISCUSSION
The City of Merced has maintained a longstanding contractual relationship with Hinderliter, de Llamas & Associates (HdL) for tax consulting services. Over the past two decades, the City Council has approved multiple agreements and amendments with HdL, as well as resolutions designating HdL as an authorized examiner of confidential tax records held by the California Department of Tax and Fee Administration.

On July 15, 1996, the City Council approved a consultant agreement with HdL to perform sales tax reporting services and sales and use tax allocation audit to detect and correct misallocation of sales tax and information services.

In June 2009, the City Council approved the First Amendment to Agreement for Sales Tax Audit and Information Services. This agreement reduced the scope of the ...

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