HomeMy WebLinkAbout2012-01-25; Carlsbad Tourism Business Improvement District; 01-12-73; Proposed Ordinance Amending Chapter 3.37CARLSBAD TOURISM
BUSINESS IMPROVEMENT DISTRICT
AGENDA BILL
AB# 01-12-73 PROPOSED ORDINANCE TO THE
CARLSBAD MUNICIPAL
CODE AMENDING CHAPTER 3.37 TO ADD
A NEW SECTION 3,37.055 (REFUND OF
ASSESSMENTS) AND AMENDING
SECTION 3.12.120 (UNIFORM TRANSIT
OCCPANCYTAX)
CTBID STAFF ^jj/
MTG. 1-25-12
PROPOSED ORDINANCE TO THE
CARLSBAD MUNICIPAL
CODE AMENDING CHAPTER 3.37 TO ADD
A NEW SECTION 3,37.055 (REFUND OF
ASSESSMENTS) AND AMENDING
SECTION 3.12.120 (UNIFORM TRANSIT
OCCPANCYTAX)
GENERAL ^
COUNSEL
DEPT. City Mgr
PROPOSED ORDINANCE TO THE
CARLSBAD MUNICIPAL
CODE AMENDING CHAPTER 3.37 TO ADD
A NEW SECTION 3,37.055 (REFUND OF
ASSESSMENTS) AND AMENDING
SECTION 3.12.120 (UNIFORM TRANSIT
OCCPANCYTAX)
RECOMMENDED ACTION:
Review proposed Carisbad Tourism Improvement District Ordinance revisions and recommend
the revisions be approved by the Carisbad City Council.
ITEM EXPLANATION:
In June 2011, the City of Carisbad received a request for refund from Motel 6 for CTBID
assessments paid in error. Motel 6 filed amended returns going back three years which resulted
in a refund of $12,135. These returns were audited by CTBID staff.
Since neither the City nor CTBID have a refund procedure for CTBID assessments paid in error
the refund has not been processed. Proposed modificafions to the CTBID ordinance have been
drafted creating an assessment refund procedure and changing from three years to one year for
Transient Occupancy tax refunds. The proposed ordinance to the Carisbad Municipal Code
amending chapter 3.37 and to add a new secfion 3.37.055 (refund of assessments) and
amending secfion 3.12.120 (Uniform Transient Occupancy Tax) are attached at Exhibit 1,
The Board should review the attached revision and if it concurs with the revisions, direct staff to
take the revision fonA/ard to the City Council for adoption. In addifion, staff is recommending that
the Board recommend Motel 6 be refunded the full $12,135.
FISCAL IMPACT:
The CTBID has adequate funds to refund the $12,135.
ENVIRONMENTAL IMPACT:
Pursuant to Public Resources Code secfion 21065 and CECiA Guidelines section 15738, this
acfion does not consfitute a "project" within the meaning of CEQA and therefore, does not require
an environmental review.
EXHIBITS:
1. Proposed ordinance to tiie Carisbad Municipal Code amending chapter 3.37 and to add a new
section 3.37.056 (refund of assessments) and amending section 3.12.120 {Unifomri Transient
Occupancy Tax).
DEPARTMENT CONTACT: Cheryl Gerhardt, 760-602-2753, chervl.qerhardtacarisbadca.qov
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FOR CITY CLERKS USEONLY. ~~
BOARD ACTION: APPROVED • CONTINUED TO DATE SPECIFIC O
DENIED • CONTINUED TO DATE UNKNOWN •
CONTINUED • RETURNED TO STAFF •
WITHDRAWN • OTHER - SEE MINUTES •
AMENDED •
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EXHIBIT 1
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA, AMENDING
CHAPTER 3.37 TO ADD A NEW SECTION 3.37.055
AND AMENDING SECTION 3.12.120 OF THE
CARLSBAD MUNICIPAL CODE RELATING TO THE
ADMINISTRATION OF REFUNDS OF ASSESSMENTS
AND UNIFORM TRANSIT OCCPANCY TAX
NOW, THEREFORE, the City Council of the City of Carlsbad does
ordain as follows:
SECTION 1: That CMC section 3.37.055 is amended to r^ad as
follows:
3.37.055 - Refund of assessments.
(a) When not otherwise prohibited by law, the CTBID Advisory Board may
authorize a refund in any amount for assessment monies that were
erroneously paid to or collected by, but not actually due to the CTBID at the
time the funds were received, such as overpayments or duplicate
payments.
(b) A written request for refund, signed by the person paying the fee shall be
filed with the City of Carlsbad Finance Director (Finance Director) setting
forth the facts and reasons which justify the request.
(c) The Finance Director shall investigate the request and fonward the request
and his/her recommendation to the CTBID Advisory Board.
(d) The CTBID Advisory Board shall make written findings that supports the
authorization for refund and shall send to the City of Carlsbad City
Manager regular reports of assessments refunds exceeding ten thousand
dollars.
(e) Upon receipt of proper authorization, the Finance Director shall make the
assessment refund.
(f) All requests for refund of assessments fees paid In enror shall be made
witiiin one (1) year ofthe date in which the assessment payment made in
error was posted to the CTBID account.
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EXHIBIT 1
SECTION 2: That CMC section 3.12.120 is amended to read as follows:
3.12.120-Refunds.
(a) Whenever the amount of any tax, interest or penalty has been overpaid or
paid more than once or has been erroneously or illegally collected or
received by the city under this chapter it may be refunded as provided in
subsections (b) and (c) of this section provided a claim in writing thereof,
stating under penalty of perjury the specific grounds upon which the claim
is founded, is filed with the tax administrator within one year of the date of
payment. The claim shall be on forms fumished by the tax administrator.
(b) An operator may claim a refund or take as credit against taxes collected
and remitted the amount overpaid, paid more than once or erroneously or
illegally collected or received when it is established in a manner prescribed
by the tax administrator that the person from whom the tax has been
collected was not a transient; provided, however, that neither a refund nor
a credit shall be allowed unless the amount of the tax so collected has
either been refunded to the transient or credited to rent subsequently
payable by the transient to the operator.
(c) A transient may obtain a refund of taxes overpaid or paid more than once
or erroneously or Illegally collected or received by the city by filing a claim
in the manner provided in subsection (a) of this section, but only when the
tax was paid by tiie transient directly to the tax administrator, or when the
transient having paid the tax to the operator, establishes to the satisfaction
ofthe tax administrator that the transient has been unable to obtain a
refund from the operator who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the
claimant establishes his right thereto by written records showing
entitlement thereto.
(e) It shall be a condition that, prior to the filing of any lawsuit, of any kind
whatsoever, including a claim for refund of taxes, injunction or writ of
mandate or other equitable process, the payment of all taxes, interest and
penalties as determined by the city council shall be required to be paid as a
condition to seeking such judicial review of any tax liability. In addition, no
such legal action shall be proper unless all of the administrative remedies
provided by this chapter shall have first been exhausted.
EFFECTIVE DATE: This ordinance shall be effective thirty days after
its adoption; and ttie city clerk shall certify the adoption of this ordinance and cause it
to be published at least once in a newspaper of general circulation in the City of
Carlsbad within fifteen days after its adoption.
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EXHIBIT 1
INTRODUCED AND FIRST READ at a regular meeting of the
Carisbad City Council on the ^day of 2012. and thereafter
PASSED AND ADOPTED at a regular meeting of the City Council of
the City of Carisbad on the ^day of , 2012, by the following
vote, to wit:
AYES:
NOES:
ABSENT:
APPROVED AS TO FORM AND LEGALITY:
RONALD R. BALL, CityAttorney
MATT HALL, Mayor
ATTEST:
LORRAINE M. WOOD, City Cleric
(Seal)
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