Loading...
HomeMy WebLinkAbout1992-04-14; City Council; 11644; APPEAL OF TRANSIENT OCCUPANCY TAX LATE PENALTY PAYMENT - CARLSBAD/ LA COSTA TRAVELODGErl rd rd z aJ .rl a) 2 a, a a c, a a 4 .ri u F: 3 u 0 hl m \ z e \ rl E! 5 a e d z E) 0 0 a postmark later than the last day of the end of the month in which the tal due are assessed a 10% penalty. The Carlsbad/La Costa Travelodge January, 1992 payment was received ai February, 29, 1992, the due date for the payment. The CarlsbaULa Co Travelodge is appealing to the City Council for a dismissal of late penal1 related to the January, 1992 tax obligation on the following grounds: 1. The person normally responsible for remitting the tax was subpoenaed by US. Attorney General, and was physically present in Atlanta, Georl testifying as a witness for the prosecutor in a Carlsbad criminal drug ca: 2. The person normally responsible for remitting the tax prepared the paym in advance of her departure, but the individual who was assigned the tad remitting the payment failed to remit payment within the time prescribe Staff recommends that the appeal be denied. The code is clear on the issue assessment of late penalties and similar penalties have been assessed to ot hotels in the past under the same section of the code. a 0 1 Page Two of Agenda Bill No. j 1 ! b '( Li FISCAL IMPACT: The Carlsbad/La Costa Travelodge has been assessed a late penalty of $262. for the month of January, 1992. This represents 10% of the tax due for tl: month. The granting of the appeal will result in the refund of $262.40 and t. loss of this amount in TOT revenue for the fiscal year 1991-1992. (The TOT ra in effect as of January, 1992 is 10% of the room rent). EXHIBITS: Letter from Carlsbad/La Costa Travelodge dated March 11, 1992. 4 -I---- Mrach 11, 1992 Mr. ROY Patchett City Manager Dear plr, Patchett, I respectfully request a waiver of penalty charges for the January T.O.T. tax charged to our property, payable Febuary 29, 1992. I was subpoened by the U.S. Attorney General in Atlanta, Georgia to testify in a criminal drug case which involved. our locc-1 hotels. I entrusted my accou>knt with the awesme task of paying the aforementioned bill. advance before my departure. exercise good judgment in processing the payment. I respectfully request xi audience with city council on this matter. The necessary documents were prepred in Much to my amzernent, he did not Sincerely, /[bL8&j2 4- y&%-31~,*, Lp Dorothy A. Smer General Manager am/daS CARLSBADLA COSTA TRAVELODGE 760 Macadamia Drive, Carlsbad, CA 92009 (619) 438-2828 DUPLICATE MAILING (August 27, 1991) August 8, 1991 Pete Redmann San Diego County Auditor 1600 Pacific Highway San Diego, CA 92101 Re: Setting Tax Rate for 1991-92 Fiscal Year The Carlsbad City Council, at its meeting of August 6, 1991, adopted Resolu Enclosed for your records are two certified copies of Resolution No. 91-24 No. 91-249, setting the general obligation tax rate for 1991-92. &&q Assistant City lerk Encs. 1200 Carlsbad Village Drive - Carlsbad, California 92008-1 989 - (61 9) 434-2