HomeMy WebLinkAbout1992-04-14; City Council; 11644; APPEAL OF TRANSIENT OCCUPANCY TAX LATE PENALTY PAYMENT - CARLSBAD/ LA COSTA TRAVELODGErl rd
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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.
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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.
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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