PREPARED BY: ARTURO CASTILLO DATE OF MEETING: 11/16/2026
SUBJECT:
TITLE
CONSIDER ADOPTING A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN PABLO AUTHORIZING THE CITY MANAGER TO EXECUTE A FIRST AMENDMENT TO THE OCTOBER 1, 2022 AGREEMENT WITH HINDERLITER DE LLAMAS & ASSOCIATES (HDL) FOR TRANSACTIONS AND USE (SALES) TAX AUDITING AND RELATED SERVICES, TO ADD MEASURE R SALES TAX RECEIPTS (NOVEMBER 3, 2026 GENERAL MUNICIPAL ELECTION), WITH TWO COMPONENTS OF COMPENSATION: (1) FOR MEASURE R SALES TAX ECONOMIC ANALYSIS, FORECASTING, REPORTS, AND CONSULTING SERVICES, $300 PER MONTH, ADJUSTED ANNUALLY BY CPI-U, NOT TO EXCEED $25,000 THROUGH DECEMBER 31, 2032; AND (2) FOR ALLOCATION AND AUDIT RECOVERY SERVICES, FEES OF 25% OF NEW RETROACTIVE ADJUSTMENTS TO MEASURE R SALES TAX REVENUE RECEIVED BY THE CITY RESULTING FROM HDL’S AUDIT AND RECOVERY WORK
CEQA: This proposed action is not a project as defined by CEQA.
Label
CITY MANAGER RECOMMENDATION
Recommendation
Adopt Resolution
Body
WORKPLAN COMPLIANCE STATEMENT
Continue Best Management Practices, Fiscal Excellence, and Fiscal Transparency is a major policy goal contained in the adopted Fiscal Year 2025-2027 City Council Priority Workplan, effective April 7, 2025; Measure R will fund programs under the Build a Healthy Community, Enhance Community Resilience, and Improve Public Safety goals.
BACKGROUND
Since Measure Q (June 5, 2012), the City has funded general municipal services with voter-approved, temporary local transactions and use taxes (“Sales Tax”) administered and collected by the California Department of Tax and Fee Administration (“CDTFA”), including:
Measure Q, which established a 0.5% Sales Tax for the first five (5) years, decreased to 0.25% for the next five (5) years (Chapter 3.25 of the San Pablo Municipal Code), and expired September 30, 2022;
Measure S, approved by 79.19% of voters on November 3, 2020, which reenacted the Measure Q Sales Tax effective October 1, 2022 at 0.5%, steps down t...
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