Agmt25 Hinderliter, de Llamas and Associates Amendment No.2

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REV: 01-15-25 MI reflect the local sales activity. Such contacts will be conducted in a professional and courteous manner so as to enhance CITY’s relations with the business community. 4.3. Consultant shall prepare and submit to the Department of Tax and Fee Administration all information necessary to correct any allocation errors and deficiencies that are identified and shall follow-up with the individual businesses and the California Department of Tax and Fee Administration to ensure that all back quarter payments due the CITY are recovered. 5. Consulting and Other Optional Services Consultant may from time to time in its sole discretion, consult with City’s staff, including without limitation, regarding (i) technical questions and other issues related to sales, use and transactions tax, (ii) utilization of reports to enhance business license collection efforts, (iii) sales tax projections for proposed annexations, economic development projects and budget planning, (iv) negotiating/review of tax sharing agreements, (v) establishing purchasing corporations, (vi) meeting with taxpayers to encourage self-assessment of tax obligations, and (vii) other sales, use or transactions tax revenue- related matters. SERVICES – TOT Audit Services Consultant will provide the following services. 6. Audit Services 6.1. Analyze Client transient occupancy tax ordinance and business procedures, and recommend possible improvements or best practices for processes, form design, and ordinance. 6.2. Analyze lodging provider data and review analysis findings with Client. Analysis will include the most recent thirty-six (36) months of tax filings along with supplemental data as available (including number of rooms, occupancy rate, physical condition, and business dynamics). 6.3. Recommend lodging providers who merit additional investigation or examination to determine their compliance with Client’s ordinance. 6.4. Lodging providers identified by Consultant and approved by Client for audit are scheduled for a compliance analysis audit. 6.5. Review records of the lodging provider for information related to compliance with Client regulations (including endeavoring to validate taxable gross rents, exemptions, bank statements, daily/monthly summaries, and other relevant compliance-related information). Supporting documentation for relevant items such as exemptions will also be reviewed. 6.6. Generate lodging provider compliance report (including results of the compliance analysis audit and recommended actions). Review report with Client and determine next steps. 6.7. Notify deficient lodging providers of the findings as well as instructions for payment and appeal processes. Schedule appointments with lodging providers to review findings and educate regarding proper filing procedures in order to prevent future errors and deficiencies. 6.8. Send compliant lodging providers a letter of commendation, thanking them for their cooperation and compliance. 6.9. Invoice lodging providers found to be underreporting through the standard Client approved collections process. ATTY/AGR.2025/Amend. No.2/Hinderliter, de Llamas and Associates (Page 6 of 11)