HomeMy WebLinkAbout1999-02-09; City Council; 15036; Refund To Standard Filter For Business License Tax, .
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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
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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.
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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.
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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)
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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
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RECEIPT NO. 68397 NOT VALID UNLESS VALIDATED BY TOTAL I @ Rirded on ncyclcd paper. CASH REGISTER
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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
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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&
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MESSAGE:
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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
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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.
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2560 Orion Way * Carlsbad, CA 92008-7280 - (760) 931-2100 l FAX (760) 931-8473 dB,
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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.
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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 @
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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
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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
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7774 #/24/99 :I 01 05 l2&
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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