Sales, Use and District Tax Information, Audit and Consulting Services
| Location: | California |
|---|---|
| Posted: | Oct 20, 2025 |
| Due: | Nov 26, 2025 |
| Agency: | City of Del Mar |
| Type of Government: | State & Local |
| Category: |
|
| Solicitation No: | 2025-07 |
| Publication URL: | To access bid details, please log in. |
| Bid Number: |
2025-07
|
| Bid Title: |
Sales, Use and District Tax Information, Audit and Consulting Services
|
| Category: | Professional Services |
| Status: | Open |
|
Attachment Preview
CITY OF DEL MAR
REQUEST FOR QUALIFICATIONS
No. 2025-07
SALES, USE AND DISTRICT TAX INFORMATION,
AUDIT AND CONSULTING SERVICES
I. INTRODUCTION
A. General Information
The City of Del Mar (City) is seeking Statements of Qualifications (SOQ/proposals) from
qualified professional consulting firms (Consultants) to provide sales, use and district tax audit
and consulting services to the City. These firms shall meet all California Department of Tax and
Fee Administration (CDTFA) requirements for Tax Management Audits of governmental
agencies as stated in section 7056 of the California Revenue and Taxation Code.
The City intends to enter into a three-year agreement with the selected Consultant beginning in
January 2026, with the option of extending the agreement for an additional two-year period. A
copy of the City’s standard agreement is included with this Request For Qualifications (RFQ) as
Attachment A.
B. About the City
Incorporated in 1959, the City of Del Mar is a Charter Law City with a Council-Manager form of
government. The Del Mar City Council consists of five members, one of whom is chosen on a
rotating basis for a one-year term as mayor. Del Mar is located just 20 minutes north of
downtown San Diego on the southern California coast. Approximately 3,900 residents call this
2.2 square mile city their home. The famed horse racing and annual County Fair that take place
at the State-owned Del Mar Fairgrounds and over two miles of white sandy beaches make Del
Mar an inviting tourist destination. Residents and visitors enjoy excellent weather and a variety
of outdoor activities at the City's parks and Downtown Village.
The City employs approximately 66 full-time, and 80 part-time employees. The City’s total
budget for the Fiscal Year 2025-2026 is $48.4 million. The General Fund’s appropriations of
$18.3 million support the main operations of the City including fire, public works, community
services, community development and general administration. Special revenue funds include
Measure Q, Water, Cleanwater, Wastewater, Open Space, Gas Tax, Housing, and Capital
Improvement funds. The City operates its own water and wastewater utilities.
Annual budget documents and prior year Annual Comprehensive Financial Reports are
available online via the City’s website: https://www.delmar.ca.us/132/Budget-Financial-Reports.
C. Inquiries
Questions and inquiries regarding this RFQ must be received by 5:30 p.m. PST on Thursday,
November 6, 2025, and directed in writing by email to Kseniia Izgarskaia, Senior Management
Analyst, at kizgarskaia@delmar.ca.us. All inquiries must reference “RFQ 2025-07 Sales, Use
City of Del Mar
Sales, Use and District Tax Services RFQ No. 2025-07
Page 2 of 6
and District Tax Services” in the title or subject line. Questions and inquiries submitted over the
telephone will not be accepted.
D. Submittal Requirements
Proposals are due on or before Wednesday, November 26, 2025, no later than 5:30 p.m. PST.
Your proposal should be submitted via email to Kseniia Izgarskaia, Senior Management Analyst,
at kizgarskaia@delmar.ca.us. The submittal must reference “RFQ 2025-07 Sales, Use and
District Tax Services” in the title or subject line. Facsimile submittals will not be accepted.
II. ANTICIPATED TIMELINE
Anticipated timeline for RFQ process is outlined below and is subject to change without notice:
Action
Notice of RFQ
Questions Due
Responses to Questions Posted
Deadline to Submit Proposals
City Staff Review of Proposals
Interviews with Selected Firms (if deemed necessary by
the City)
Selected Firm Notified
Council Consideration of Agreement for Services
Agreement Start Date
Tentative Timeline/Deadline
October 20, 2025
November 6, 2025, by 5:30 p.m.
November 12, 2025
November 26, 2025, by 5:30 p.m.
December 1-5, 2025
December 8-12, 2025
December 15, 2025
January 5, 2026
January 12, 2026
III. SCOPE OF SERVICES REQUIRED
A. The City is requesting proposals for the investigation of sales/use tax records and the recovery
of revenue on behalf of the City as well as providing economic analysis services. The Scope of
Services is comprised of but not limited to:
1. Objective, Methodology and Reporting
a. Monitor and analyze the quarterly distribution reports for sales, use and district tax with
a focus on ensuring all identified errors are corrected for prior and future quarters.
b. Identify opportunities for the City to recover the local allocation on purchase transactions
subject to tax and facilitate the recovery of such funds.
c. Assist the City with strategies to preserve and enhance sales, use and district tax
generated by existing business with the City. This may include developing a specialized
strategy specific to sales tax collection at the 22nd Agricultural District (Del Mar
Fairgrounds).
d. Provide written sales tax reports on a quarterly basis to the City, following the receipt of
the quarterly distribution report. The report should include:
i. Provide quarterly sales tax data that including the following fields: Sales tax data
for most recent 40 quarters, business name, permit ID, segment (ex. Restaurant,
sales, etc.) field to indicate in more detail the type of store (ex: fast food
restaurant, hotel food sales, etc.), business address, open/close business dates.
ii. Provide analysis of top businesses by category (sorted by gross sales and by
top changes quarter year-to date vs. prior year-to-date). Analysis should include
reasons for top changes.
iii. Del Mar’s sales tax receipts compared to other cities within the County quarterly
and fiscal year to date.
iv. Del Mar’s sales tax receipts compared to Consumer Price Indices (CPI)
City of Del Mar
Sales, Use and District Tax Services RFQ No. 2025-07
Page 3 of 6
v. County of San Diego sales tax receipts compared to other counties/regions
within the State quarterly and fiscal year to date.
vi. Top 25 sales tax generators ranked by the amount produced with change over
prior year’s same quarter.
vii. Top 25 largest declines in the quarter with change over prior year’s same quarter.
viii. Sales Tax Leakage report by industry category
ix. Historical sales tax by business category and geographic areas within the City.
x. Other reports mutually agreed upon.
e. Provide updates on legislative actions or bills that can impact or materially alter sales
and use tax revenue to the City.
2. Forecasting
a. Analysis of sales trends by business category including variance by business of the
major increases and decreases each quarter.
b. Provide multi-fiscal year sales tax forecast (at least 5 years), incorporating growth
assumptions regarding future development within the City. The forecast should include
conservative, most likely, and optimistic scenarios.
c. Other reports mutually agreed upon.
3. Sales, Use, and District Tax Information Services
a. Provide an electronic database of the City’s sales and use tax data to the City, including
but not limited to:
i. Sales tax producers in the City, including business name, address, CDTFA #, current
and historical sales tax allocations.
ii. Quarterly updates.
iii. Ability to create and maintain subsets of information by geographic area/features
(i.e. Del Mar Village, Del Mar Fairgrounds)
iv. Ability to define, print and export data to spreadsheets.
B. While it is intended that the scope of work described above include all elements essential to the
required services, it describes the minimum baseline level of services required under this RFQ.
Consultants are welcome to expand and submit cost-effective proposals that exceed the
minimum levels of service.
IV. PROPOSAL FORMAT AND REQUIREMENTS
To be considered, proposals/SOQs submitted in response to this RFQ need to include the following
content:
1. Title Page
The title page must show the RFQ number and subject, name of the firm, local address,
telephone number; name, title, and email address of contact person; and date of proposal
submission.
2. Table of Contents
Include a clear and complete identification of the materials submitted by section and page
number.
3. Qualifications and Experience
The following information must be included to demonstrate qualifications and experience:
City of Del Mar
Sales, Use and District Tax Services RFQ No. 2025-07
Page 4 of 6
o An understanding of the work to be performed and why the firm believes itself to be
the best qualified to perform the services requested.
o Number of years the firm has been in business.
o Description of the firm’s experience providing the services listed above, examples of
municipal projects that the firm worked on, and the outcomes of these
projects/services.
o Anticipated organizational structure, core team that will be performing services, and
brief summary of the qualifications and experience of each team member, including
length of service with the company and resume. Also include an organization chart of
senior and middle management.
o Provide name of contact person for the project, phone number and email address.
o Provide name, title, and contact information for the authorized contract signer.
4. Service Delivery and Quality Control
Describe the following components of service delivery:
o Technical review process.
o Approach to completing the project successfully; methodologies and technologies
you would employ; key milestones and processes you would employ.
o Information you would expect the City to supply.
o Consultant’s policies and procedures for assuring high quality work.
o Methods of communication with the City.
5. Conflict of Interest
Consultant is required to issue a brief statement disclosing potentially conflicting interests,
including any litigation involving the Consultant or Consultant’s personnel which is adverse to
the City; and the listing of services currently being provided or provided within the last four years
to any person, corporation, partnership, or other entity that made application to the City for a
discretionary land use entitlement or City project.
6. Client References
List a minimum of three (3) references from California municipalities or other public sector
clients for services provided by your firm. For each reference listed provide the name of the
organization, dates for which the service(s) are being provided, type of service(s) being
provided and the name, email, and telephone number of the responsible person within the
reference’s organization. The City reserves the right to contact any or all the listed references
regarding the services performed.
7. Cost and Fee Structure
Provide a detailed cost description and fee schedule for all applicable services, including all
anticipated reimbursement costs.
Consultants shall expressly state the proposed fees are valid for the entire initial agreement
term, or specify the requested fee increases for the term of the agreement. Typically, the City
will not consider annual increases of more than 3% or the San Diego Area Consumer Price
Index (CPI), whichever is lower.
8. Acceptance of or Requested Changes to the City’s Standard Agreement
Proposing firm must acknowledge review of the City’s standard agreement (Attachment A)
and either expressly state their acceptance of the terms of the agreement or include requested
changes to the agreement as part of their submittal. If changes to the agreement are
requested, proposing firms must provide an explanation for each change. Requested changes
after the close of the RFQ solicitation period will not be considered.
City of Del Mar
Sales, Use and District Tax Services RFQ No. 2025-07
Page 5 of 6
The City will not agree to make any modifications to the indemnity and insurance requirements
sections, or to other non-substantive requests. Generally, the City will only consider changes
that would be legally required for the City’s agreement to be in compliance with federal, state,
or local laws and regulations.
9. Acceptance of RFQ Addendums
Proposing firm must expressly acknowledge review and acceptance of all addendums to the
RFQ if any are issued before the close of the RFQ solicitation period.
10. Other Information
Respondents are invited to submit other optional information believed to be relevant to the
selection process.
V. EVALUATION CRITERIA
Selection of the successful proposal shall be generally based on the information provided by the
Consultant in response to the RFQ and any subsequent interviews that may be conducted. Respondent
interviews will be held solely at the option and discretion of the City. At a minimum, proposals and firm
selection will be evaluated based on the following criteria:
A. Experience and history of the firm in providing the services identified in this RFQ.
B. The character, integrity, reputation, judgment, experience, and efficiency of the proposing
firm and assigned staff members.
C. The quality of performance on previous contracts or services.
D. Experience in meeting the needs of other governmental organizations or any organization
that utilizes similar services.
E. The ability, capacity, skills, and financial resources to perform the work or provide the required
service promptly or within the time specified, without delay or interference.
F. The degree of completeness of response to the specific requirements of this RFQ.
G. The cost of the services to be provided.
H. Other evaluation criteria described or included by reference in the solicitation.
VI. TERMS AND CONDITIONS
A. Reserved Rights by the City
The rights reserved by the Cities include, but are not limited to, the following:
• The City reserves the right to select, and subsequently recommend for award the firm(s)
that best meets the needs of the City.
• The City reserves the right to require further documentation or information prior to
entering into an agreement for services.
• The City reserves the right to conduct interviews or require oral presentations of any
selected or all Consultants. The City does not guarantee that an interview or an
opportunity to demonstrate services will take place.
• The City reserves the right to reject any or all submittals. The City further reserves the
right to waive technicality and formalities in submittals, as well as to accept in whole or
part such submittals where it is deemed in the best interest of the City.
• The City reserves the right to amend, alter, or revoke this RFQ at or before the due date
and time of proposal. Any modifications, clarification, or additions will be posted on the
City’s website as an addendum.
• Under the City’s best value evaluation method, the Respondent with the lowest rates
may not necessarily be awarded this contract.
This is the opportunity summary page. It provides an overview of this opportunity and a preview of the attached documentation.
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