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HomeMy WebLinkAbout2008-02-05; City Council; 19297; Refunds to Mirabella at Aviara, Fishlips First NLC Finanacial Services, Navigator Development, Rocco's Hair Design and APS Dynamic for Business License Tax-at CA« \^M) CITY OF CARLSBAD -AGENDA BILL . ^jjjy (^ AB# 19,297 MTG. 02/05/08 DEPT. FIN REFUNDS TO MIRABELLA AT AVIARA; FISHLIPS; FIRST NLC FINANCIAL SERVICES; NAVIGATOR DEVELOPMENT; ROCCO'S HAIR DESIGN AND APS DYNAMICS INC. FOR BUSINESS LICENSE TAX 1 DEPT. HEAD ^jjf . CITY ATTY. <^ CITY MGR. ^A . RECOMMENDED ACTION: Adopt Resolution No. 2008-020 authorizing a refund of business license tax to Mirabella at Aviara of $1,301; to Fishlips of $1,980; to First NLC Financial Services of $664; to Navigator Development Group of $680; to Rocco's Hair Design of $828 and to AOS Dynamics Inc. of $693. ITEM EXPLANATION: Mirabella at Aviara made a duplicate payment for the business license tax due for the year 2007. Fishlips, First NLC Financial Services, Navigator Development Group, Rocco's Hair Design and AOS Dynamics Inc. made errors in calculating the amount due for their business license taxes. The Finance Department audited the accounts, verifying the amounts of the overpayments and ensuring compliance with all other business license policies. Section 5.04.130 of the Carlsbad Municipal Code requires Council approval of any refund in excess of $500. Therefore, staff is recommending approval of a refund to Mirabella at Aviara of $1,301; to Fishlips of $1,980; to First NLC Financial Services of $664; to Navigator Development Group of $680; to Rocco's Hair Design of $828 and to AOS Dynamics Inc. of $693. FISCAL IMPACT: The payment will result in $6,146 in refunds. There is no true fiscal impact, as the payments were in error. DEPARTMENT CONTACT: Colette Wengenroth 760-602-2430 cweng@ci.carlsbad.ca.us FOR CITY CLERKS USE ONLY. COUNCIL ACTION:APPROVED & DENIED D CONTINUED D WITHDRAWN D AMENDED D CONTINUED TO DATE SPECIFIC D CONTINUED TO DATE UNKNOWN D RETURNED TO STAFF D OTHER - SEE MINUTES D Page 2 ENVIRONMENTAL IMPACT: Pursuant to Public Resources Code Section 21065 and CEQA Guidelines Section 15378, this does not constitute a "project" within the meaning of CEQA and, therefore, does not require an environmental review. EXHIBITS: 1. Resolution No. 2008-020 authorizing a refund of business license tax to Mirabella at Aviara; Fishlips; First NLC Financial Services; Navigator Development Group; Rocco's Hair Design and AOS Dynamics Inc. V 1 ibi-f | 1 RESOLUTION NO. 2008-020 2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, REFUNDING BUSINESS 3 LICENSE TAX PAYMENTS TO MIRABELLA AT AVIARA; , FISHLIPS; FIRST NLC FINANCIAL SERVICES; NAVIGATOR DEVELOPMENT; ROCCO'S HAIR DESIGN 5 AND APS DYNAMICS INC. 6., WHEREAS, Mirabella at Aviara; Fishlips; First NLC Financial Services; Navigator 7 Development; Rocco's Hair Design and APS Dynamics Inc. overpaid their business8 9 license taxes to the City of Carlsbad; and 10 WHEREAS, the Finance Department confirmed the overpayment by Mirabella at 11 Aviara; Fishlips; First NLC Financial Services; Navigator Development; Rocco's Hair 12 Design and APS Dynamics Inc. and verified the refund amount. 13 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of 14 Carlsbad, California, as follows: 15 1. That the above recitations are true and correct. 16 2. That a refund of business license tax of $1,301 to Mirabella at Aviara; 18 $1,980 to Fishlips; $664 to First NLC Financial Services; $680 to Navigator 19 Development; $828 to Rocco's Hair Design and $693 to APS Dynamics Inc. is 20 authorized. 21 22 23 24 25 26 27 28 5 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 PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 5th day of February, 2008, by the following vote to wit: AYES: Council Members Lewis, Kulchin, Hall, Packard and Nygaard. NOES: None. ABSENT: None. LORRAIN /SEAL)