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HomeMy WebLinkAbout2004-12-07; City Council; 17904; XCU Capital Corp Inc business license tax refundCITY OF CARLSBAD - AGENDA BILL n iL1 U a. 6 n a .. z 0 F 0 -4 0 z 3 0 0 a - AB# 17,904 MTG. 12/7/04 DEPT. FIN TITLE: REFUND TO XCU CAPITAL CORPORATION, INC. FOR OVERPAYMENT OF BUSINESS LICENSE TAX CITY Arpl 5s DEPT HD. CITY MGR.~ RECOMMENDED ACTION: Adopt Resolution No. 2004-379 overpayment in the amount of $757.40. authorizing a refund to XCU Capital Corporation, Inc. due to ITEM EXPLANATION: XCU Capital Corporation, Inc. made a mathematical error in calculating the business license tax due. They have requested a refund. The Finance Department verified the business tax computation for XCU Capital Corporation, Inc. and confirmed the mathematical error and overpayment. Section 5.04.1 30 of the Carlsbad Municipal Code requires Council approval of any refund in excess of $500. Therefore, staff is recommending approval of a refund to XCU Capital Corporation, Inc. of $757.40. FISCAL IMPACT: The payment will result in a $757.40 refund. As XCU Capital Corporation, Inc. overpaid, there is no true fiscal impact. EXHl BIT: 1. Resolution No. 379 2004- authorizing a refund of $757.40 to XCU Capital Corporation, Inc.. DEPARTMENT CONTACT: Colette Wengenroth, (760)602-2430; cweng@ci.carlsbad.ca.us 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 Exhibit 1 RESOLUTION NO. 2004-379 A RESOLUTION OF THE CITY OF CARLSBAD, CALIFORNIA, REFUNDING BUSINESS TAX OVERPAYMENT TO xcu CAPITAL CORPORATION, INC. WHEREAS, XCU Capital Corporation, Inc. over paid its business license tax to the City of Carlsbad. WHEREAS, the Finance Department confirmed the overpayment made by XCU Capital Corporation, Inc. and audited and verified the refund amount. NOW, THEREFORE, BE IT RESOLVED, SECTION 1. That the above recitals are all true and correct. SECTION 2. That a refund of business license tax of $757.40 to XCU Capital Corporation, Inc. is authorized. PASSED, APPROVED AND ADOPTED at a regular meeting of the Carlsbad City Council held on the 7th day of December ,2004 by the following vote, to wit: AYES: Council Members Lewis, Finn NOES: None ABSENT: None ATTEST: \tedRAINE . WOOD, City Clerk /” (SEAL)