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HomeMy WebLinkAboutC25250 Mowing Equipment to Service DWGRREQUEST: SUBMITTED BY: CONTRACTOR: DATE: CONTENTS: Recommendation: CITY OF PALM DESERT STAFF REPORT AUTHORIZE AWARD OF CONTRACT NO. C 25250 TO TURF STAR, INC. FOR THE LEASE OF NEW MOWING EQUIPMENT TO SERVICE THE DESERT WILLOW GOLF RESORT CATHERINE WALKER, SENIOR MANAGEMENT ANALYST TURF STAR, INC. 79-253 COUNTRY CLUB DR. BERMUDA DUNES, CA 92203 MAY 11, 2006 BID PROPOSAL/LEASE AGREEMENT By Minute Motion, that the City Council: 1. Authorize award a lease agreement (contract C ) to Turf Star, Inc. in the amount of $63,292.32 for the lease of walking greens mower equipment for use at the Desert Willow Golf Resort; 2. Authorize Mayor to execute said contract; and 3. Authorize the Finance Director to set aside the amount of $6,329.32 as 10% contingency (use of contingency requires additional action). Funds are available in Account No. 241-4195-495-8092. Executive Summary: Approval of the staff recommendation will provide for the three-year lease of new mowing equipment for the Desert Willow Golf Resort. Discussion: Three bids were received by Agency staff on March 22, 2006. All bids were evaluated on the criteria as set forth in the bid documents. The apparent low -bidder was Cascade Turf, LLC; however, they failed to address the three-year lease period as set forth in the bid documents. This makes Cascade Turf, LLC non -responsive, as per the City Attorney's G:\RDA\Cathy Walker\Wp Data\staff DW mowers.wpd Staff Report Authorize Award of Contract to Turf Star, Inc. for lease of new mowing equipment for Desert Willow Golf Resort Page 2 May 11, 2006 direction. Staff is requesting award to the second lowest bidder, Turf Star, Inc. for the lease of ten walking green mowers for use at the Desert Willow Golf Resort. Acceptance of staff recommendation will allow for immediate replacement of all mowing equipment. If rejected, staff will have to go back out to bid for the equipment in order to facilitate routine maintenance. Bids received: ► Turf Star (Bermuda Dunes) $63,292.32 ► Golf Ventures West (Bermuda Dunes) $67,425.53 ► Cascade Turf, LLC (Indio) Non -responsive Submitted by: 1,044 Catherine Walker Senior Management Analyst mh Approval: ‘-#1,4 . (s:in McCarthy, AC velopment Paul S.I itosn d� Department Head: awAt- Dave Yrigoye Director of Redevelopment/Housing Carlos L. Ortega, Executive Director G:1RDA\Cathy Walker\Wp Datalstaff DW mowers.wpd irector of Finance WITY COUNCIL )CTION: APPROVED ,.,....�/ DENIED RECEIVED .,.., ,.. OTHER / . o ��YE5�i3U DA'�E���.— NOES : - +J LBSENT7 'Agri ABSTAIN: VERIFIED BY:,,, ,kbv„v Original on File with City Clerk's Office CITY OF PALM DESERT RIVERSIDE COUNTY CALIFORNIA SPECIFICATIONS FOR GOLF COURSE MAINTENANCE EQUIPMENT CITY OF PALM DESERT DAVE YRIGOYEN DIRECTOR OF REDEVELOPMENT/HOUSING 73-510 Fred Waring Drive Palm Desert, CA 92260 (760) 346-0611 February 22, 2006 TABLE OF CONTENTS SPECIFICATIONS FOR GOLF COURSE MAINTENANCE EQUIPMENT PAGE CONTRACT DOCUMENTS NOTICE INVITING SEALED BIDS...........................................................3 BID TERMS AND CONDITIONS..............................................................4 CONTRACTOR'S PROPOSAL -SUBMISSION FORM .............................6 SPECIFICATIONS....................................................................................9 ATTACHMENTS AFFIDAVIT OF NON -COLLUSION BY CONTRACTOR ........................10 W-9 REQUEST FOR TAXPAYER IDENTIFICATION NUMBER ............ 12 2 G:\RDA\Beth LongmanTrojectsZesert Willow\DW Maint Equip Specs-Mowers.doc NOTICE INVITING SEALED BIDS FOR THE GOLF COURSE MAINTENANCE EQUIPMENT CITY OF PALM DESERT, CALIFORNIA PUBLIC NOTICE IS HEREBY GIVEN that the City of Palm Desert, as CITY invites sealed bids for the above stated project and will receive such bids in the office of the City Clerk up to the hour of 2:00 p.m., on the 22"d day of March, 2006, at which time they will be publicly opened and read aloud. The scope of work is for the lease of walking greens mowers. Copies of said Specifications are available from the City of Palm Desert, located at 73- 510 Fred Waring Drive, Palm Desert, California, 92260, (Tel: 760-346-0611) after February 22, 2006. Discrimination in employment practices on the basis of race, color, national origin, ancestry, sex, age or religion is prohibited. At the request and expense of the successful bidder, the CITY will pay the amounts so retained upon compliance with the requirements of Government Code Section 4590 and the provisions of the contract documents pertaining to the Substitution of Securities. Bids must be prepared on the approved forms in conformance with the Contractor's Proposal — Submission Form contained in the Specifications and submitted in a sealed envelope, plainly marked on the outside: A SEALED BID FOR GOLF COURSE MAINTENANCE EQUIPMENT - DO NOT OPEN WITH REGULAR MAIL. The CITY reserves the right to reject any or all bids, to waive any irregularity, to accept any bid or portion thereof, and to take all bids under advisement for a period of sixty (60) days. At the time of contract award, the prime contractor shall possess a valid city business license to perform the work. Dated this _ day of . 200—. 3 RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT 73-510 Fred Waring Drive Palm Desert, CA 92260 (760) 346-0611 G ,RDA\Beth LongmanTrojecls )esert Willow\DW Maint Equip Specs-Mowers.doc BID TERMS AND CONDITIONS REQUIREMENT TO MEET ALL BID PROVISIONS Each bidder shall meet all of the specifications and bid terms and conditions. Non - substantial deviations may be considered provided that the bidder submits a full description and explanation of, and justification for, the proposed deviations. Final determination of any proposed deviation will be made by the City of Palm Desert. BID RETENTION AND AWARD The City reserves the right to retain all bids for a period of thirty (30) days for examination and comparison. The City also reserves the right to waive non -substantial irregularities in any bid, to reject any or all proposals, to reject or delete one part of a proposal and accept the other, except to the extent that the bids are qualified by specific limitations, and to make award to the lowest responsible, responsive bidder as the interest of the City may require. BID WITHDRAWAL A bidder may withdraw their proposal, without prejudice, prior to the time specified for the bid opening, by submitting a written request to the City Clerk for its withdrawal, in which event the proposal will be returned to the bidder unopened. No proposal received after the time specified or at any place other than the place stated in the "Notice Inviting Bids" will be considered. All bids will be opened and declared publicly. Bidders, or their representative, are invited to be present at the opening of the bids. SUBMISSION OF ONE BID ONLY No individual, or business entity of any kind, shall be allowed to make or file, or to be interested in more than one bid, except an alternative bid when specifically requested; however, an individual or business entity which has submitted a sub -proposal to a bidder submitting a proposal, or has quoted prices on materials to bidder, is not thereby disqualified from submitting a sub -proposal or from quoting prices to other bidders submitting proposals. COMMUNICATION REGARDING BID All timely requests for information submitted in writing will receive a written response from the City. Telephone communication with City staff are not encouraged, but will be permitted; however, any such oral communication shall not be binding on the City. M GiARDA\Beth LongmanTrojects\Desert WdlovVOW Maint Equip Specs-Mowers.doc PAYMENT The City's payment terms are thirty (30) days from the receipt of an original invoice referencing the City's project number and acceptance of the materials, supplies, equipment, or service (Net 30). BID PROPOSAL SUBMISSION City shall accept a cost bid proposal only on the City proposal form included in the bid package. The proposal must be completed in full and signed. Completed sealed bid proposals* will be accepted by the City Clerk, City of Palm Desert, 73-510 Fred Waring Drive, Palm Desert, California, 92260, until 2 p.m., March 22, 2006. *Indicate on the sealed envelope: SEALED BID FOR GOLF COURSE MAINTENANCE EQUIPMENT — DO NOT OPEN WITH REGULAR MAIL. 0 G:\RDX,Beth Longmam,ProlectsMesert WillowtDW Maint Equip Specs-Mowersdoc CONTRACTOR'S PROPOSAL - SUBMISSION FORM FOR DESERT WILLOW GOLF COURSE MAINTENANCE EQUIPMENT Item No. Description Quantity 1 Walking Greens Mowers 10 Togo 64Q u5Al 0V Unit Price Extended Price $ . o0 NEW EQUIPMENT TOTAL $ 5$17VO- LD DESERT WILLOW TRADE IN EQUIPMENT LIST Please schedule an appointment to evaluate the used equipment. Call (760) Asset No. Equipment NONE Serial No. Trade -In Value $ 1 $ $ 1 $ 1 $ 1 $ $ $ $ $ $ $ $ $ TRADE-IN TOTAL $ NONE GARONBeth Longman\Projects\Desert Willow%DW Maim Equip Specs-Mowers.doc New Equipment Total: $ .oO Rko$__12Z A- in figures) $ FiFTY- EiGH7-7WO _A4A_ W sE✓Eiu tPAoW4E,0 A.v o (in words) reet7y OV4z 1'2 -S Trade-in Equipment Total: $ Q (in figures) $ lU av4 (in words) New Cost of Proposal: $ SS 74Q .CIO P,FuS 7AX' (in figures) (in words) ,vDG4Aie ,S Lease Terms: ,vPIr,,O VAe- 5A .5 �1vTllgCT �$/, ooB�Y-�v Lease Payments: /7n. "0 P«S 77� A620 /y*N7?cl Property Cost: 711,0, ©o Plus _1A.11 Fixed Interest Rate: Payment Factor: D. D30?_7 Monthly Payment: �$-oG A4 j; -77tX 7 GARDX,Beth LongmanTrojects0esert WillovVDW Maint Equip Specs-Mowers.dcc CONTRACTOR'S PROPOSAL - SUBMISSION FORM FOR DESERT WILLOW GOLF COURSE MAINTENANCE EQUIPMENT /Uc . COMPANY NAME ' 7�'`2,67 3 (fO L) 1T�Z / C-60 E'?0/004 .! 04)z S. CA . ADDRESS '57ZZ49 I o) .-9 7- 6 03 g? TELEPHONE NO. GNATURE / TITLE 0 .9 4441-1 /3 _ DATE` r G:tRDA\Beth LongmanTrojectsTesert WdIomm Matnt Equip Specs-Mowers.doc SPECIFICATIONS FOR DESERT WILLOW GOLF COURSE MAINTENANCE EQUIPMENT These specifications are intended for use in the lease of a complete new equipment unit, all equipment and accessories necessary for the safe operation of the equipment shall be provided. The equipment furnished shall meet all Federal and State of California requirements. Additionally, lease agreement shall furnish mechanic training, loaner equipment for future tournaments, direct parts delivery, and a 10% parts discount. CITY OF PALM DESERT SPECIFICATIONS Walking Greens Mower Specifications Quantity: Ten (10) Lease Term: Three (3) years Engine: 4-hp. Honda engine or equivalent Safety: Operator presence safety handle Fuel Capacity: 0.66 gallons Traction & Differential: Belt driven, 22" Traction drum Width of cut: 22' cut Height of cut: 5/64 to 7/16 Reel: 5", 11 bladed E Roller: Machine grooved Accessories: Light Kit Transport Travel Trailer Manufacturer's Warranty Period: Included in lease G:\RDA\Beth LongmanTrojects\Desert Wdlow\DW Maint Equip Specs-Mowers.doc AFFIDAVIT OF NON -COLLUSION BY CONTRACTOR STATE OF CALIFORNIA ) 144 Y eala__) SS COUNTY OF-RMERSIM ) being first duly sworn, deposes and says: That he/she is l�iif�S��TaI/T of (insert "Sole Owner," "Partner," or other proper title) (insert najne of bidder or other proper title) who submits herewith to the City of Palm Desert, a proposal; That all statements of fact in such proposal are true; That such proposal was not made in the interest of or on behalf of any undisclosed person, partnership, company, association, or corporation; That such proposal is genuine and not collusive or sham; That such bidder has not, directly or indirectly, by agreement, communication, or conference with anyone attempted to induce action prejudicial to the interest of the City of Palm Desert, or of any other bidder or anyone else interested in the proposed contracts; and further; That prior to the public opening and reading of proposal, said bidder: A. Did not, directly or indirectly, induce or solicit anyone else to submit a false or sham proposal. B. Did not, directly or indirectly, collude, conspire, connive or agree with anyone else that said bidder or anyone else would submit a false or sham proposal, or that anyone should refrain from bidding or withdraw his proposal. C. Did not, in any manner, directly or indirectly, seek by agreements, communications, or conference with anyone to raise or fix any overhead, profit, or cost element of this proposal price, or that of anyone else. D. Did not, directly or indirectly, submit his proposal price or any breakdown thereof, or the contents thereof, or divulge information or data relative thereto, to any corporation, partnership, company, association, organization, bid depository, or to any member or agent thereof, or to any individual or group of individuals, 10 G:\RDA\Beth LongmanlProtects\Desert Wlllaw\DW Maint Equip Specs-Mowers.doc except to the City of Palm Desert or to any person or persons who have a partnership or other interest with said bidder in his business. E. That no Councilman, Officer, agent or employee of the City of Palm Desert, is personally interested, directly or indirectly, in this contract, or the compensation, oral or in writing, of the City Council its officers, agents or employees, has induced him to enter into this Contract, excepting only those contained in this form of Contract and the papers made a part hereof by its terms. Subscribed a sworn to before me this 20 By: Notary Public in and for said County and State (Titl County- of Abrnedlaa tau �,.�d and s r'c'c�.tc (or aftinnec) before me on thle�.LZday 20e&, by D"ri—al'y httr`.�• v cite? Or proved to Rle on the Is of Safisfociory evidence to be the psreoq(tj� who appea►ea before me. Notary Signature 11 day of WSELENA M. JORDAN ZCOMILL 01506115TARPPUBLIC - CALIFORNIA -n ALAMEDA COUNTY 40 co11MII Expiee At►G Qz 2U09 GARDA'Beth Longman%protects'Desert WiIIaMDW Maint Equip Specs-Mowers.doc Form w-9 Request for Taxpayer Give form to the (Rev. November 2005) Identification Number and Certification requester. Do not Department of the Treasury send to the IRS. Internal Revenue Service N Name (as shown on your income tax return) IAJ r O- Business name, If different from above c O N pt from Check appropriate box: ❑ Sole proprietor ❑ Corporation ❑ Partnership ❑ Other ► __________________ I ❑ w hholding backup 0 � Address (number, street, and apt. or suite no.) Requester's name and address (optional) c City, state, and ZIP code Cn a6e7w/tJDA Qv.vE5. GA. 9,7 ZD � List account numbers) here (optional) Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid Social security number backup -withholding, For Individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer Identification number (EIN). If you do not have a number, see How to get a TIN on page 3. or Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose Empf er identiffcatlon number number to enter. 9 pT L:5-r IRM Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all Interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and 3. 1 am a U.S. person (Including a U.S. resident alien). Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all Interest and dividends on your tax return. For real estate transactions, Rem 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must provide your correct TIN. (See the instructl5Kon page 4.) Sign Signature of D/ Here U.S. person ► ► 5—/4'� � �� Date (O Purpose of Form a AMfldividual who is a citizen or resident of the United A person who is requir to file an information return with States, IRS, must obtain you orrect taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA. U.S. person. Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. In 3 above, if applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income. Note. If a requester gives you a form other than Form W-9 to request your TIN, you must use the requester's form if it is substantially similar to this Form W-9. For federal tax purposes, you are considered a person if you are: • A partnership, corporation, company, or association created or organi;ed in the United States or under the laws of the United States, or 0 Any estate (other than a foreign estate) or trust. See Regulations sections 301.7701-6(a) and 7(a) for additional information. Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign partners' share of income from such business. Further, in certain cases where a Form W-9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid withholding on your share of partnership income. The person who gives Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States is in the following cases: • The U.S. owner of a disregarded entity and not the entity Cat. No. 10231 X 12 Form W-9 (Rev. 11-2005) . Form W-9 (Rev. 11-2005) • The U.S. grantor or other owner of a grantor trust and not the trust, and • The U.S. trust (other than a grantor trust) and not the beneficiaries of the trust. Foreign person. If you are a foreign person, do not use Form W-9. Instead, use the appropriate Form W-8 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities). Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a "saving clause." Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the recipient has otherwise become a U.S. resident alien for tax purposes. If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items: 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. 2. The treaty article addressing the income. 3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions. 4. The type and amount of income that qualifies for the exemption from tax. 5. Sufficient facts to justify the exemption from tax under the terms of the treaty article. Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption. If you are a nonresident alien or a foreign entity not subject to backup withholding, give the requester the appropriate completed Form W-8. What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 28% of such payments (after December 31, 2002). This is called "backup withholding." Payments that may be subject to backup withholding include interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding. You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return. Payments you receive will be subject to backup withholding if: 1. You do not furnish your TIN to the requester, 2. You do not certify your TIN when required (see the Part II instructions on page 4 for details), Page 2 3. The IRS tells the requester that you furnished an incorrect TIN, 4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or 5. You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only). Certain payees and payments are exempt from backup withholding. See the instructions below and the separate Instructions for the Requester of Form W-9. Also see Special rules regarding partnerships on page 1. Penalties Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty. Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Name If you are an individual, you must generally enter the name shown on your income tax return. However, if you have changed your last name, for instance, due to marriage without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your new last name. If the account is in joint names, list first, and then circle, the name of the person or entity whose number you entered in Part I of the form. Sole proprietor. Enter your individual name as shown on your income tax return on the "Name" line. You may enter your business, trade, or "doing business as (DBA)" name on the "Business name" line. Limited liability company (LLC). If you are a single -member LLC (including a foreign LLC with a domestic owner) that is disregarded as an entity separate from its owner under Treasury regulations section 301.7701-3, enter the owner's name on the "Name" line. Enter the LLC's name on the "Business name" line. Check the appropriate box for your filing status (sole proprietor, corporation, etc.), then check the box for "Other" and enter "LLC" in the space provided. Other entities. Enter your business name as shown on required federal tax documents on the "Name" line. This name should match the name shown on the charter or other' legal document creating the entity. You may enter any business, trade, or DBA name on the "Business name" line. Note. You are requested to check the appropriate box for your status (individual/sole proprietor, corporation, etc.). Exempt From Backup Withholding If you are exempt, enter your name as described above and check the appropriate box for your status, then check the "Exempt from backup withholding" box in the line following the business name, sign and date the form. 13 Form W-9 (Rev. 11-2005) Generally, individuals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends. Note. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding. Exempt payees. Backup withholding is not required on any payments made to the following payees: 1. An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(%2), 2. The United States or any of its agencies or instrumentalities, 3. A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities, 4. A foreign government or any of its political subdivisions, agencies, or instrumentalities, or 5. An international organization or any of its agencies or instrumentalities. - Other payees that may be exempt from backup withholding include: 6. A corporation, 7. A foreign central bank of issue, 8. A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States, 9. A futures commission merchant registered with the Commodity Futures Trading Commission, 10. A real estate investment trust, 11. An entity registered at all times during the tax year under the Investment Company Act of 1940, 12. A common trust fund operated by a bank under section 584(a), 13. A financial institution, 14. A middleman known in the investment community as a nominee or custodian, or 15. A trust exempt from tax under section 664 or described in section 4947. The chart below shows types of payments that may be exempt from backup withholding. The chart applies to the exempt recipients listed above, 1 through 15. IF the payment is for ... THEN the payment Is exempt for... Interest and dividend payments All exempt recipients except for 9 Broker transactions Exempt recipients 1 through 13. Also, a person registered under the Investment Advisers Act of 1940 who regularly acts as a broker Barter exchange transactions Exempt recipients 1 through 5 and patronage dividends Payments over $600 required Generally, exempt recipients to be reported and direct 1 through 7 sales over $5,000 ' See Form 1099-MISC, Miscellaneous Income, and its instructions. ZHowever, the following payments made to a corporation (including gross proceeds paid to an attorney under section 6045(% even if the attorney is a corporation) and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees; and payments for services paid by a federal executive agency. Page 3 Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, our TIN is your IRS individual taxpayer identification number ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below. If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN. If you are a single -owner LLC that is disregarded as an entity separate from its owner (see Limited liability company (LLC) on page 2), enter your SSN (or EIN, if you have one). If the LLC is a corporation, partnership, etc., enter the entity's EIN. Note. See the chart on page 4 for further clarification of name and TIN combinations. How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration office or get this form online at www.socialsecurity.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an [TIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/businesses and clicking on Employer ID Numbers under Related Topics. You can get Forms W-7 and SS-4 from the IRS by visiting www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676). If you are asked to complete Form W-9 but do not have a TIN, write "Applied For" in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester. Note. Writing "Applied For" means that you have already applied for a TIN or that you intend to apply for one soon. Caution: A disregarded domestic entity that has a foreign owner must use toe appropriate Form W-8. 14 Form W-9 (Rev. 11-2005) Part 11. Certification To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if items 1, 4, and 5 below indicate otherwise. For a joint account, only the person whose TIN is shown in Part I should sign (when required). Exempt recipients, see Exempt From Backup Withholding on page 2. Signature requirements. Complete the certification as indicated in 1 through 5 below. 1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the certification. 2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to -the requester, you must cross out item 2 in the certification before signing the form. 3. Real estate transactions. You must sign the certification. You may cross out item 2 of the certification. 4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. "Other payments" include payments made in the course of the requester's trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations). 5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification. Privacy Act Notice Page 4 What Name and Number To Give the Requester For this type of account: Give name and SSN of. 1. Individual The individual 2. Two or more Individuals (joint The actual owner of the account account) or, if combined funds, the first individual on the account ' 3. Custodian account of a minor The minor 2 (Uniform Gift to Minors Act) 4. a. The usual revocable The grantor -trustee ' savings trust (grantor is also trustee) b. So-called trust account The actual owner' that is not a legal or valid trust under state law 5. Sole proprietorship or The owner 3 single -owner LLC For this type of account: Give name and EIN of.. 6. Sole proprietorship or The owner 3 single -owner LLC 7. A valid trust, estate, or Legal entity " pension trust 8. Corporate or LLC electing The corporation corporate status on Form 8832 9. Association, club, religious, The organization charitable, educational, or other tax-exempt organization 10. Partnership or multi -member The partnership LLC 11. A broker or registered The broker or nominee nominee 12. Account with the Department The public entity of Agriculture in the name of a public entity (such as a state or local government, school district, or prison) that receives agricultural program payments List first and circle the name of the person whose number you fumish. If only one person on a joint account has an SSN, that person's number must be furnished. z Circle the minor's name and furnish the minor's SSN. 3 You must show your kVividual name and you may also enter your business or "DBA" name on A second name line. You may use either your SSN or EIN (if you have one). If you are a sole proprietor, IRS encourages you to use your SSN. 4 List first and circle the name of the legal trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules regarding partnerships on page 1. Note. If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed. Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons who must file information returns with the IRS to report interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA, or Archer MSA or HSA. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 28% of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to a payer. Certain penalties may also apply. 15