HomeMy WebLinkAbout1992-05-12; City Council; 11676; APPEAL REGARDING RAPP AND LUXENBERG DEVELOPMENT NOTICE OF ASSESSMENT AND DETERMINATION OF DELINQUENT TRANSIENT OCCUPANCY TAX, PENALTIES AND INTEREST-
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AB # /!. 6 -7h TITLE: APPEAL REGARDING RAPP & LUXENBERG DEP
CIT'
DEPT. FIN OCCUPANCY TAX, PENALTIES AND INTEREST CIT
RECOMMENDED ACTION:
5/ 12/92 DEVELOPMENT NOTICE OF ASSESSMENT AND MTG. DETERMINATION OF DELINQUENT TRANSIENT
By minute motion, set a hearing for June 9 9 1992 to consider the app
of Rapp & Luxenberg Development, a California Partnership, of delinqui
Carlsbad Tax Administrator and instruct the City clerk to notify the appellanl
the date of the hearing.
ITEM EXPLANATION:
Rapp & Luxenberg Development operated the Carlsbad Seashore Resorts a
beach resort facility occupied by transients (as defined by Section 3.12.020(
during the years of 1987, 1988, 1989 and part of 1990, whereby Steve
Luxenberg and Darryl C. Rapp, general partners, assessed and collected transil
occupancy tax from the transients residing at the resort. They never notified
City of Carlsbad of their existence as a "transienttt facility, nor remitted any
transieni occupancy tax, interest and penalties as determined by the City
the tax to the City of Carlsbad.
On December 10,1991, after receiving no response to demands for inspectior
records, the Tax Administrator filed a Notice of Determination and Assessm
of Delinquent Transient Occupancy Tax, Interest and Penalties, in the amouni
$247,396.78, on each of the general partners, recording same with the San Dit
County Recorder's office. The amount of the assessment was compiled by si
by taking the number of rooms and the respective room rates at full occupai
for the entire period.
On January 24, 1992, the Tax Administrator of the City of Carlsbad conduc
a hearing on this matter as required by Section 3.12.090 of the Carlsl
Municipal Code. Rapp & Luxenberg Development was represented by Stever
Luxenberg, a general partner, and the Tax Administrator was represented bj
D. Capuchino, Auditor. All objections were noted and subsequently addressed
the Tax Administrator.
On March 6, 1992, after a review of the Rapp & Luxenberg Development reco
which were submitted at the hearing, the Tax Administrator of the City
Carlsbad served each general partner of Rapp & Luxenberg with a Revised No1
of Determination and Assessment of Delinquent Transient Occupancy 7
Interest and Penalties, in the amount of $81,801.30. This amount was 1;
reduced to $65,556.72 and the appellant was served with an Amended Noticc
Determination dated April 22, 1992.
Steven B. Luxenberg filed an appeal of the determination on March 16, 19
Carlsbad Municipal Code Section 3.12.100 requires the council to fix a time i
place for hearing the appeal. This section also requires the City Clerk to g;l
0 0 .-
Page Two of Agenda Bill No. //; b*7h
written notice of the hearing to the operator at his last known address. N
Luxenberg's last known address is 620 South Strand, #22, Oceanside, Califom
92054.
The complete file of all the documents in this matter are on file in the office
the finance director and are available for review by the council members.
FISCAL, IMPACR
This action has no fiscal impact. However, the assessed taxes, penalties ai
interest of $65,556 would be a loss of revenue to the General Fund if the appc
is granted. Transient Occupancy Taxes represent approximately 8% of t
General fund revenues and, thus, the proper collection of these taxes is importa
to the City.
EXI-IIBITS!
1. Letter from Steve Luxenberg requesting an appeal.
2. Location Map
City Clerk City of Carlsbad 1200 Carlsbad Village Dr. ' Carlsbad, CA 92008-1989
NOTICE OF APPEAL
March 16, 1992
Dear City Clerk:
Please accept this as our Notice of Appeal from the City Carlsbad's Notice pf Deliquent Transient Occupancy taxes, of March 6, 1992. mailed
RespectfuNy,
Rapp &?,uxenberg Development
705 F’ourth Street l Suite 102 l Encinitas, CA 92024 l (619) 755-8686
& SEASHORE RESORTS
RAPP & LUXENBERG DEVELOPMENT
2805 OCEAN STREET
CARLSBAD, CALIFORNIA
? C!4bl h35 LILZ
Receipt for Certified Mail
No insurance Coverage Provided
(See Reverse) UHITLDST*ILS Do not use for international Mail POSTAL YRVVEE
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May 14, 1992
I I
CERTIFIED MAIL
P 086 635 412
RETURN RECEIPT REQUESTE
Mr. Steven B. Luxenberg
General Partner Rapp & Luxenberg Development
708 Fourth Street, Suite 102
Encinitas, CA 92024
In accordance with Section 3.12.100 of the Carlsbad Municipal Cod
notice is hereby given that the hearing for your Appeal Delinquent Transient Occupancy Taxes is scheduled to be heard
the City Council at the Regular Meeting of June 9, 1992.
Council meeting will begin at 6:OO p.m.
The Ci
ALETHA aLMuJ?- L. RAUTENKRANZ, C C
City Clerk
ALR: ijp
cc: A. Capuchin0
Auditor
____
1200 Carlsbad Village Drive - Carlsbad, California 92008-1 989 - (61 9) 434-Zl
UNITED STATES POSTA
Official Business
TE
USE, $300
Print your name, address and ZIP Code here
0 0 Aletha L. Rautenkranz
City Clerk
City of Carlsbad
1200 Carlsbad Village Drive
Carlsbad CA 92008
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