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HomeMy WebLinkAbout2000-05-09; City Council; 15722; Refund To Smurfit Press For Business License Tax@ 8 s . . p 2 1 Y 3 s - - CITY OF CARLSBAD -AGENDA BILL AB# 15,722 TITLE: REFUND TO SMURFIT PRESS DEPT Hd. MTG. 05/09/00 FOR %-I CITY ATTY. DEPT. FIN BUSINESS LICENSE TAX CITY MGRa RECOMMENDED ACTION: Adopt Resolution No. 2000-140 authorizing a refund to Smurfrt Press of $3,143.10 in business license tax. ITEM EXPLANATION: Smurfit Press ceased conducting business in the City of Carlsbad after the company paid its business license tax for the year. They have requested a refund for the period of time after they stopped conducting business in Carlsbad. The Finance Department 1) confirmed the date Smurfit Press ceased conducting business in the City and 2) audited the refund request by reviewing the financial statements of Smurfit Press for the period of the business license tax payment and confirming the refund amount. Section 504.130 of the Carlsbad Municipal Code requires Council approval of any refund in excess of $500. Therefore, staff is recommending approval of a refund to Smurfit Press for $3,143.10. FISCAL IMPACT: The refund will result in a $3,143.10 reduction in business license revenue for fiscal year 1999-2000. EXHIBIT: 1. Resolution No. 2coo-140 authorizing a refund of business license tax to Smut-fit Press. 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 RESOLUTION NO. 2000-140 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, REFUNDING BUSINESS TAX PAYMENT TO SMURFIT PRESS WHEREAS, Smurfit Press ceased doing business in the City of Carlsbad and the company has requested a refund for the period of time after they stopped conducting business in the City; and WHEREAS, the Finance Department confirmed the date Smurfit Press ceased doing business in the City, and audited and verified the refund amount. NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS: SECTION 1. That the above recitals are all true and correct. SECTION 2. That a refund of business license tax of $3,143.10 to Smurfit Press is authorized. PASSED, APPROVED AND ADOPTED by the City Council of the City of Carlsbad at its regular meeting held on the May 9th day of ,2000, by the following vote, to wit: AYES: Council Members Lewis, Hall, Finnila, Nygaard and Kulchin NOES: ABSENT: None ATTEST: (SEW