HomeMy WebLinkAbout1985-05-07; City Council; 8161; Request for Refund of Business License Penaltyz
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IIII..E; REQUEST FOR REFUND OF BUSINESS LICENSE
PENALTY --THE BROADWAY DEPARTMENT
STORE AND RESTAURANT
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CITY A-rT¥.
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RECOMMENDED ACTION:
Deny the request for refund.
ITEM EXPLANATION:
The Broadway department store located at Plaza Camino Real was delinquent
in paying their 1985 business license. The license renewal form was
post~arked two days after the renewal deadline. Based on this delinquency
the City Code requires that a penalty be assessed in addition to the
regular license fee. The Broadway is requesting a refund based on the
following statement of facts:
The Broadway Department Store (Broadway) opened in Carlsbad in 1979. Since
that tim~ Broadway has filed business license returns and paid corresponding
license fees to the City of Carlsbad on a timely and accurate basis, as
required by law. The accuracy of prior returns has been verified through
audit by the Finance Department, in which no liability was disclosed.
As in previous years, the 1985 Carlsbad business license'renewal was timely
and accurately prepared by Broadway's tax department. The completed return
was submitted with full payment to Broadway's mailroom for processing. The
mailing was inadvertently delayed two days by Broadway's mailroom,
Th~ Carlsbad Municipal Code section 5.04.020 requires that the City assess
a penalty of 25% of the license amount plus 1% per day for each day a
business is delinquent in renewing a business license.
FISCAL IMPACT:
The requested refund totals 27% of the license fee, or $1,c04.54.
EXHIBITS:
1, Request for Refund filed by Carter Hawley Hale Stores, Inc,
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Honora b I e City Cou nc 11 Members
City of Carlsbad:
PETITION FOR WAIVER OF PENALTIES
1985 BUS I NESS LICENSE RENEWAL
THE BROAtMAY DEPARTMENT STORE AND RESTAURANT
Statement of Facts:
The Broadway Department S·tore (Broadway) opened in Car I sbad in 1979.
Since that time Broadway has flied business I icense returns and paid
corresponding license fees to the City of Carlsbad on a timely and
accurate basis, as required by law. The accuracy of p1·lor returns
has been verified through audit by the Finance Department, in which
no liability was disclosed.
As in previous years the 1985 Carlsbad business I lcense renewal was
timely and accurafoly prepared by Broadway's tax department. The
completed ret~rn was submitted with full payment to Broadway's mai I-
room for processing. The mail Ing was Inadvertently delayed two days
by Broadway's mailroom personnel.
Request for Waiver of Penalties:
Broadway has always exercised due care in fll Ing timely tax returns.
The subject delinquency was not the result of neg I igence nor any
intent to avoid or delay payment of tax. Broadway wishes to pay the
Interest portion of the proposed assessments to reimburse the city
for the delay in payment.
We believe the facts In this instance demonstrate reasonable cause
for the delinquency. In I lght of this and Broadway's excel lent com-
pliance record we respectfully request that you abate the proposed
penaltle:.:..
ul ly submitted,
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Richard V. Carlson
Manager, Sales Tax
Carter Hawley Hale Stores, Inc.
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Carter Hawley Hale Stores, Inc.
(213) 620-0150
550 South Flower Street, Los Angeles, California 90071
Apri I 8, 1985
Mr. James F. El I iott
Finance Director
City of Carlsbad
1200 EI m Avenue
Carlsbad, CA 92008-1989
Re: 1985 Business License Renewal-Delinquency Notice
Request for Waiver of Penalties
The Broadway Department Store and Resi-aurant
Dear Sir:
Attached is our statement of facts and pet-ltlon for waiver of penalties
relating to the above-referenced def inquency.
As Instructed In your let~er of March 11, 1985, we respedful ly request
that you forward this to the City Counci I for consideration ai· their next ~vallable meeting.
Your assistance and cooperation in this matter are greatly appreciated.
Richard V. Carlson
Manager, Sales Tax
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The Broadway•Sou!hern Call!orni. , Tht Broadw..y-Soutuwest , Emporium CapweU • Thalhlmer, , J<.>hn Wanan1lket , Weinstock'•
Bergdorf Goodman• Holt. Renfrew• Nelman•Mami1 , Contempu Ca.um , Waldenl>ooks
1200 ELM AVENUE
CARLSBAD, OAL!FORNlA swnn
Office of the City Clerk
May 10, 1985
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Carter Hawley Hale Stores, Inc.
550 South Flower Street
Los Angeles, CA 90071
Attn: Richard V. Carlson
Manager, Sales Tax
Re: Business License Tax -Penalty
Tr::I C::Pl.lf"\Mr::,
(714) 438-5535
The Carlsbad City Council, at its meeting of May 7, 1985,
considered yo~r request for waiver of the penalty for late
renewal for the business license for the Broadway Depart-
ment Store and Restaurant. The requested refund was denied.
Enc.
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