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HomeMy WebLinkAbout1999-02-09; City Council; 15036; Refund To Standard Filter For Business License Tax, . * a B 2. % AB# @036 MTG. 02/09/99 DEPT: FIN CITY OF CARLSBAD -AGENDA BILL TITLE: REFUND TO STANDARD FILTER CORPORATION FOR BUSINESS LICENSE TAX OVERPAYMENTS 31 0 DEPT HD: @I CITY ATTY diz I RECOMMENDED ACTION: Adopt Resolution No. ?I- 4 1 authorizing a refund of $26,361.92 to Standard Filter Corporation for overpayments of business license taxes. ITEM EXPLANATION: In September 1998, the Finance Department received a request for refund of business license taxes from Standard Filter Corporation. The Finance Department engaged the services of Capuchino & Associates to identify the nature and amount of the business license tax overpayments. The audit performed by Capuchino & Associates confirmed the overpayment and staff concurs with the audit findings. Standard Filter Corporation owes the City business license taxes for the company’s current renewal period. This amount applied against the amount of overpayment results in a net refund due to the company of $26,361.92. Section 504.30 of the Carlsbad Municipal Code requires Council approval of any refund in excess of $500.00. Therefore, staff is recommending approval of a refund to Standard Filter Corporation for $26,361.92. FISCAL IMPACT: The refund will result in a $26,361.92 reduction in business license revenues for fiscal year 1999. EXHIBITS: 1. Resolution No. 79 a lf\ authorizing a refund to Standard Filter Corporation for business license tax overpayments. - RESOLUTION NO. 99-41 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, - REFUNDING BUSINESS TAX OVERPAYMENTS TO STANDARD FILTER CORPORATION WHEREAS, in September 1998 the Finance Department received a request for refund of business license tax from Standard Filter Corporation; and WHEREAS, the Finance Department engaged the services of Capuchino & Associates to identify the nature and amount of the business license tax overpayments; and WHEREAS, the audit performed by Capuchino & Associates determined the company overpaid business license tax to the City and staff concurs with the audit findings; and WHEREAS, Standard Filter Corporation owes the City business license tax for the company’s current renewal period; and WHEREAS, the renewal amount, applied against the amount of overpayment, results in a net refund due to the company of $26,361.92. NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS: SECTION 1. That the above recitals are all true and correct. ill Ill //I Ill /II . 1 2 3 4 5 6 7 6 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 SECTION 2. That a refund of $26,361.92 to Standard Filter Corporation is authorized for overpayments of business license taxes. PASSED, APPROVED AND ADOPTED by the City Council of the City of Carlsbad at its regular meeting held on the 9th day of February , 1999, by the following vote, to wit: AYES: Council Members Lewis, Hall, Finnila, Nygaard and Kulchin NOES: None ABSENT: None ATTEST: ALETHA L. f?AUT (SEAL) -. --..- -T-T-T? jl CITY OF CARLSBAD 1200 CARLSBAD _ tLLAGE DRIVE CARLSBAD, C.HL,,-ORNIA 92008 434-2867 REC’D FROM c! G%- DATE 1.2 \ ?i 1 $ 1 , ACCOUNT NO. DESCRIPTION I AMOUNT : :;.. G. ( *- .’ 5 \ .J i . . :. b& +.A 1 ;g-L; I : I I : 81&i LG~~O535ppc ciGo2 01 9s i 1. ?u!x - . vii : : I I I : : I : I I RECEIPT NO. 68397 NOT VALID UNLESS VALIDATED BY TOTAL I @ Rirded on ncyclcd paper. CASH REGISTER ._ -__- --- LAW OFFICES G SOIiOMON, SALTSMAN & JAh. SON A Partnership Including Professional f-kPO~~tions JOSEPH R. BUDESKY ATTORNEY AT LAW 426 CULVER BOULEVARD PLAYA DEL REY, CA 90293 LOS ANGELES SAN DIEGO SAN BERNARDINO 310-822-9848 SAN FRANCISCO RIVERSIDE FAX 310-822-3512 800-4osaz2 9o!J-829-9010 SEP-23-99 THU 11:34 AM CARLSBl=pOLICE ADMIN FAX NO. 760 r6' 8473 P. 1 Carlsbad Police Department 2560 Orion Way Carlsbad, California 92008 (760) 931-2100 (760) 931-8473 FAX TIME // 1rfi-x TOTAL PAGES INCLUDING COVER 3 TO i<AR~ kchJr2 p#jc -r IdSuC~. rT 9LRwu e/D T&y kr\lcw IO Qbqf 4/u-ia 04 I ‘I?‘\’ This message .is intended for the recipient only. If this message was received in error, please contact Carlsbad Police Department. SEP-23-99 THU I\:34 AM CARLSB!"FOLICE ADMIN e' -, G FAX NO, P. 2 CARLsBqD POXJCE DEPARcmENT 2560 Orion Way Carlsbad, Califioinia 92008 FAX# VW 9304264 (~ettttive nivis& DATEI 7 PAGESNCLUDWGCO~ MESSAGE: - - PHONE* q31 2-m 7 Info (760) 931-2100 . Admlnktfatlon FAX (760) 9314473 . Records Diiklon FAX (760) 929-0243 SEP-23-99 THU 11:35 AM CARLSB"‘ POLICE ADMIN FAX NO. 760 -' 8473 P. 3 - CitC 0 -0 -+’ a l =* c September 17, 1999 Leslie Corona District Supervisor Alcoholic Beverage Control 334 Via Cruz, Suite 204 San Marcos, CA 92069 RE: tXEVRON STATION6 INC. The Carlsbad Police Department wishes to protest the Issuance of a type 20 (off-sale beer) license to Chevron Stations INC., 970 Tamarack, Carlsbad. California 92008 on the grounds that it will aggravate existing law enforcement problems. Q An investigation into the proposed location indicated that it ts in an area of over-concentration of licenses. Furthermore, public convenience or necessity will not be sewed by the issuance of this license. For the above stated reasons the Carlsbad Police Department protests the proposed issuance of this license. Per City of Carlsbad Agenda Bill 9586, applicants have ten days from the this notice to file a written appeal to the Carlsbad City Council. db 2560 Orion Way * Carlsbad, CA 92008-7280 - (760) 931-2100 l FAX (760) 931-8473 dB, 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 RESOLUTION NO. 95-86 A RESOLUTION OF THE CITY COUNCIL OF THE CITY CARLSBAD, CALIFORNIA, DELEGATING THE CITY'S AUTHORITY TO DETERMINE PUBLIC CONVENIENCE AND NECESSITY FOR ALCOHOLIC BEVERAGE LICENSING TO THE POLICE DEPARTMENT WHEREAS, the State Legislature in 1994, enacted Business and Professions Code section 23958.4, authorizing the City to determine whether an alcoholic beverage application meets public convenience and necessity notwithstanding a determination of an undue concentration of licenses, and WHEREAS, the City Council may delegate the duties of determination to a board, individual, or department; and WHEREAS, the determination of whether an application meets.public convenience and necessity is based on, among other things, crime statistics and the ratio of licenses to population in the area.; and WHEREAS, the City Council finds that the Police Department has the ability and resources to determine incidence of crime and the effect of undue concentration of liquor stores and/or bars. NOW, THEREFORE, BE IT RESOLVED by the city council of . the City of Carlsbad, California, as follows: 1. That the above recitations are true and correct. 2. That the Police Department is authorized to determine whether an application for a alcoholic beverage license should be approved based on public convenience and necessity notwithstanding a determination that there is an undue concentration of licenses. The Police Department shall provide ABC and the Applicant with written Notice of Determination. 1 2 3 4 5 6 7 8 9 10 11 12 s 3 gg7 13 $8 8 3 UWgj ,835 14 .Cr$ a-> qyos 15 u>iQ 8YY" ,6 aaad p <Q p-3 l7 u 18 19 20 21 22 23 24 25 26 27 28 3. That Applicant may appeal the Police Department's determination to the City Council by filing a written appeal with the City Clerk within 10 days of mailing of notice. 4. That the City Council will send Applicant and Department of Alcoholic Beverage and Control Notice of the City Council final determination. 5. That Department of Alcoholic Beverage and Control will be bound by the City's decision in those cases authorized by Business and Professions Code section 23958.4. PASSED, APPROVED, AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad, California, on the 4th day of APRIL , 1995, by the following vote, to wit: AYES: Council MemPers Lewis, Nygaard, Kulchin, Finnila, Hall NOES: None ABSENT: None II ATTEST : ALETHA L. RAUTENKRAN I . City of Carlsbad September 24,1999 Joseph R. Budesky Solomon, Saltsman & Jamieson 426 Culver Boulevard Playa De1 Rey, CA 90293 Attention: Joseph R. Budesky RE: Chevron Station, Inc., 970 Tamarack Road. Carlsbad. California 92008 Appeal to the City Council Re: Denial of Determination of Public Convenience or Necessity for the Type 20 License. Please find enclosed Receipt No. 67993 in the amount of $120.00. The receipt is for the above referenced appeal. If you have any questions please contact this office at (760) 434-2808. Sincerely, Deputy City Clerk Enclosure 1200 Carlsbad Village Drive - Carlsbad, CA 92008-I 989 - (760) 434-2808 @ - (’ / ,.-. ‘i? * ii- 3 4 I ,‘- . I % 4- 5 t L- & 3 ;b i6; l . _.- 1200 ELM AVENUE CARLSBAD, CALIFORNIA 92008 Office of the City Clerk TELEPHONE (619) 434-2808 DATE: September 24, 1999 TO: FROM: RE: Rich Rudolph, Assistant City :Attorney James Hawks, Police Captain Lorraine Wood, Deputy City Clerk &AAbdm+ ADDeal received g/24/99 from Solomon, Saltsman & Jamieson Chevron Station, Inc., 970 Tamarack Road, Carlsbad, CA Appeal to the City Council Re: Denial of Determination of Public Convenience or Necessity for the Type 20 License. THE ABOVE ITEM HAS BEEN APPEALED TO THE CITY COUNCIL. According to the Municipal Code, appeals must be heard by the City Council within 30 days of the date that the appeal was filed. (REMINDER: The item will not be noticed in the newspaper until the agenda bill is signed off by all parties.) Please process this item in accordance with the procedures contained in the Agenda Bill Preparation Manual. If you have any questions, please call. The appeal of the above matter should be scheduled for the City Council Meeting of . Signature Date LAW OFFICES OF SOLOMON,SALTSMAN&JAMIESON A Partnership Including Professional Corporations 426 CULVER BOULEVARD PLAYA DEL REY, CA 90293 (310) 822-9848 FAX (310) 8223512 September 23, 1999 VIA OVERNIGHT MAIL City of Carlsbad City Clerk 1200 Carlsbad Village Drive Carlsbad, CA 92008 Attention: Karen Kundtz Re: Chevron Station, Inc., 970 Tamarack Road, Carlsbad, California 92008 Appeal to The City Council Re: Denial of Determination of Public Convenience or Necessity for the Type 20 License Dear City Clerk and Ms. Kundtz: I would like to thank Ms. Kundtz for helping me out with the questions I had regarding the appeal process. Our office represents the Chevron Station located at 970 Tamarack Street, Carlsbad, California 92008. We hereby appeal to the City Council the September 17, 1999 determination of the Chief of Police that public convenience or necessity would not be served by the issuance of Type 20 license to the above-mentioned Chevron Station. The basis for the Appeal is that the decision is contrary to the facts and the law. Note: Chevron relied upon this issuance of the use permit in this matter which allowed beer and wine. ‘1’0 not allow beer and wine at this iocation will result in severe economic damages to my client. I was informed by Ms. Kundtz that this Notice of Appeal has to be received by you before 5:00 p.m. September 27, 1999. Enclosed also, pursuant to Ms. Kundtz instructions, is a check for $120.00 made out to the City of Carlsbad for the appeal. City of Carlsbad September 23, 1999 Page 2 Because we have been recently retained in this matter I would like to request that the hearing before the City Council be set four to six weeks from the date of receipt of this letter. This will give our office opportunity to clear the calendar and to insure that we are available on that date. Sincerely, SOLOMON, SALTSMAN & JAMIESON JOSEPH R. BUDESKY Enclosure cc: Brenda Ceballos Mike Brewer 2 m- “0 N 4 =I , Ii’; w N t5 E ar a tP .i cl Ln w E l-u a : Lrl = I m Security features included. Details on back. . 1200 CARLSBAD CITY OF CARLSBAD v ILLAGE DRIVE CARLSBAD, CALIFORNIA 434-2887 92008 REC’D FROM L. c \ 3 13 \ k-i -z. C.&t-> i-3 10 fi 0 DATE 94 2“‘\- q 7 / ACCOUNT NO. DESCRIPTION AMOUNT ~~3\3 2\3 ~vi\3 p&y+& * \ U- \> ‘I I ‘.. \ : I 1 : ‘PJ \9 4 VLbYT : 7774 #/24/99 :I 01 05 l2& : : : : : : RECEIPT NO. 87993 NOT VALID UNLESS VALIDATED BY \ 7.3 &-- 8 Rh*sdcmrscychdppa. CASH REGISTER Cl-W OF CARLSBAD Item to be Paid - Description Check Number: 15027 Check Date: Sep 23,1999 Check Amount: $120.00 INVOICE# DESCRIPTION INVOICE DATE CHEVRON/CARLSBAD APPEAL FEE 120.00