HomeMy WebLinkAbout1989-10-10; City Council; 10294; Request for Refund Business License Penalty0\ °' 00 00
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er ,,,, OF CARLSBAD -AGEN""'"~\ BILL
AB# fD t!J.,9 L/ TITLE:
MTG. 10/10/89
DEPT. F1N
RECOMMENDED ACTION:
REQUEST FOR REFUND:
BUSINESS LICENSE PENALTY
DEPT.HD~
,crrv ATTY~i:£
CITY MGR~
Staff recommends that the City Council deny the request for refund of late
penalties from Bullock's Department Store.
ITEM EXPLANATION:
The ~ullock;s department store located at the Plaza Camino Real was delin-
quent in paying their 1989-90 business license tax. The payment due was
remitted to the City of Carlsbad on September 14, 1989, ninety-six (96), days
after the renewal deadline date of June 10, 1989. Based on this delinquency
the City Code requires that a penalty be assessed in addition to the regular
business license tax. The Bullock's department store is requesting a refund
based on the following statement of facts:
Due to the change in ownership last year, the payment date for the City of
Carlsbad business 1 icense tax changed from February 10th to June 10th.
Bullock's department store did not notice the new payment date in June
because the previous payments have always been made in February.
Since the payment record throughout the years has always been good,
Bullock's department store is requesting that the City of Carlsbad consider
having the penalty waived and refunded.
The Carlsbad Municipal Code section 5.04.020 requires that the City asses~
a penalty of 25% of the license tax amount plus 1% per day for each day a
business is delinquent; with a maximum oenalty of 50%.
Section 5.04.090 allows the applicant or 1 icensee to appeal to the City
Council in the event of a dispute over the amount of the license fee. The
decision of the City Council is deemed to be final and binding.
FISCAL IMPACT:
The Bullock's department store business license fee for 1989-90 is
$5,107.55. With penalties of $2,553.78, the total amount is $7,661.33. The
requested refund amount is $2,553.78.
EXHIBITS:
1. Request fer refund filed by Bullock's department store.
2. Business License Application (on file with the Finance Department).
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September 14, 1989
Mr. Al D. Capuchino
Auditor
City .of Carlsbad
Finan~e Department
1200 Elm Avenue
Carlsbad, CA 92008-1989
Dear Mr. Capuchino:
Enclosed, is our payment for the 1989 City of Carlsbad BusinesR License, along
with the late payment penalty.
Due to the cbange in ownership last year, the payment date for your license
changed from February 10 to June 10. We did not notice the new payment date in
June because payment was always made in February.
Since our payment record throughout the years has always been good, we are
requesting that you please consider having the penalty waived and refunded to
Bullock's.
We apologize for any inco~venience that we may have caused. Please contact me at
(213) 612-5264 if you have any further questions.
Sincerely,
Jk-fl-3/
John Hunady
Senior Accountant
Bullock's Inc.
JH/jof
@• CITY OF CARL; .,:\D · , ·• • 1 ~::i,-~. ;;:_ Fi::E::::Em_,i""'. __ :'l\1;°:r;E:nD:=tt:L~E::;: ::,!•~~=:::r.:.:t:ei:~:;:;..,;::.,~ttt.:.ij
12<1() l!l'.M AVE., CARLSBAO, ¥" 02008 ISIDJ 434,~8J2 , '
.!BUSINESS LICENSE RENEWAL NOTICE·'· • Bl\src LICENSE FEE: ,1e .oo I
ESTIMATED 'YEARL Y GROSSj!ir;J'r'f!.J.S-'
c PF.R THOUS/\ND • 1 : • ~K~.J 1.7.'.Y
ISSUED TO (BUSINESS OWNER):
BULLOCK'S
2SS7 EL CAMINO REI\L
,-·c;;;;..-sn-ou,. cA ~zoo's
COl!P OUIIER
TO CONDUCT THE (BUSINESS CLASSIFICATION):
Dl!P/\R'INENT STORE 0051 OC
BUSINESS,\S(DBA,BUSINESSNAME): ------·· .....
BULLOCk'S-CI\RLSBAD
LOCATED ,\T IBUStN.ESS LOCATION):
:,:55·7 EL Cl\:HNO HEAL
... --·-·•-...
CI\RLSBAD,_~A_929_08 ·-·-_ --·---:-•·-·
FROM:I OS/01/89 ! TO:· 04/30/90 / •
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ENERCENCY CONTACTS tt------------------·-NMlt S 111\tlDLER
ISi U 34TH ST
NEU YORK, HY 10001
STEVEN 111\RDING
800 S IIOPE STREET
LOS AIIGELES, Cl\ 90017
MAILING BULLOCK. s me
ADDRESS BOO S IIOPE STR'-'ET
LOS ANGELES, Cl\ 90017
PR~-SU!ENT
CONTROLLER
21:s-612-seso
0107120(
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MULTIPLY GROSS BY: l( t.J•>n
~'lU:~t.S· ..S.-09~ ~
/\DD tl2,00 91\SlC FEE+ 12.00
TOTAL: -.S"l!J:J_.$.S ..
PENALTY (SEE BEI.OIJ>, +_ol.SS3 -;it.__
TOTAL DUE: t-_1b.,fj_':JJ.
l!E~ALE !I: S -FIIB· -
IF~ You, RE uo-Lo11cen1iiaUsi111:s!l
PLEASE NOTE THIS ON FORH & RETURt
PLEASE NOTE:
MINIMUM LICENSE FEE JS tl5.00
,-, ... • -·
'LICENSES SECOtlE DELINQUENT Otl
JUNE I 0 I 0th,
PENALTY PAYHENT m 25¾ PLUS IX PEr
DAY LATE (STARTING UITH JUN 101
HAXJHUM PENALTY IS 50¾, OJI
PLEASE COMPLETE EIITJRE FORH AND
RETURN UJTH PAYl1EIIT TO TIIE CITY.
NUl19ER OF Et1PI.OYEES :_;u,_1
DO YOIJ OUN OR REHT YOUR BLDG.fl.It'#,
LI\NDLORD Nl\l1E:
/\DDRESS:_ .
·VJ;CJ~qqTATEA(it· ~~tj,7
. ~T IGN/\TURE
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ORIGINAL-PLCASE RETURN WITH PAYMENT