Approval of a Professional Services Agreement with Mayer Hoffman McCann P.C. for Transient Occupancy Tax Audit Services for an Amount Not to Exceed $32 400. Item Number: C 4 City of Culver City California City Council Agenda Item Report Meeting Date: 09/09/2013 AGENDA ITEM: Approval of a Professional Services Agreement with Mayer Hoffman McCann P.C. for Transient Occupancy Tax Audit Services for an Amount Not to Exceed $32 400. Contact Person/Dept.: Jeff Muir Finance Department Fiscal Impact: Yes X No Public Hearing: Commission Action Required: Yes No X Date: _______________ Public Notification: (Email) Meetings and Agendas City Council (09/04/2013); (E mail) Mayer Hoffman McCann P.C. MuniServices LLC and Moss Levy & Hartzheim LLC (09/04/2013) Department Approval: Jeff Muir (09/04/13) Chief Financial Officer Approval: Jeff Muir (09/04/13) City Attorney Approval: Carol Schwab (by H. Baker) (09/04/13) City Manager Approval: John M. Nachbar (09/04/13) Action Item: General Fund: Yes X No Attachments: Phone Number: (310) 253 5865 RECOMMENDATION: Staff recommends that the City Council award a professional services agreement to Mayer Hoffman McCann P.C. to provide Transient Occupancy Tax audit services for an amount not to exceed $32 400. BACKGROUND: Section 11.02.105 of the Culver City Municipal Code (CCMC) establishes a Transient Occupancy Tax (TOT) of fourteen percent. Hotels and motels are required to collect the tax from the customer and remit it to the City on a monthly basis. Section 11.02.145 of the CCMC establishes that hotel and motel operators must keep records related to the collection and remittance of the TOT for a period of three years and that the Tax Administrator shall have the right to inspect them at all reasonable times. It has been the practice of the City to hire a consultant approximately every three years to perform a TOT audit. The last such audit was completed in 2010. Therefore the Finance Department requested and City Council approved one time ...
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