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HomeMy WebLinkAbout2008-03-04; City Council; 19344; Refund to KB Carlsbad Investors LLC for Transient Occupancy Tax and Carlsbad Tourism Business Improvement District AssessmentCITY OF CARLSBAD - AGENDA BILL AB# MTG. DEPT. 19.344 03/04/08 FIN REFUND TO KB CARLSBAD INVESTORS, LLC FOR TRANSIENT OCCUPANCY TAX AND CARLSBAD TOURISM BUSINESS IMPROVEMENT DISTRICT ASSESSMENT DEPT. HEAD CITY ATTY. CITY MGR. (// RECOMMENDED ACTION: Adopt Resolution No. 2008-064 authorizing a refund of Transient Occupancy Tax (TOT) of $3,601 and of Carlsbad Tourism Business Improvement District Assessment (CTBID) of $380 to KB Carlsbad Investors, LLC. ITEM EXPLANATION: KB Carlsbad Investors, LLC overpaid their TOT and CTBID assessment in 2007. They erroneously submitted payments for non-transients, guest who stayed over thirty days. The Finance Department has verified the amounts of the overpayments and ensuring compliance with all other TOT and CTBID 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 KB Carlsbad Investors, LLC of $3,981. FISCAL IMPACT: The payment will result in $3,981 in refunds. There is no true fiscal impact, as the payments were in error. 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. 2008-064 authorizing a refund of Transient Occupancy Tax (TOT) and Carlsbad Tourism Business Improvement District Assessment to KB Carlsbad Investors, LLC. DEPARTMENT CONTACT: Colette Wengenroth 760-602-2430 cweng@ci.carlsbad.ca.us FOR CITY CLERKS USE ONLY. COUNCIL ACTION: APPROVED DENIED CONTINUED WITHDRAWN AMENDED nn D CONTINUED TO DATE SPECIFIC D CONTINUED TO DATE UNKNOWN D RETURNED TO STAFF D OTHER - SEE MINUTES D 1 RESOLUTION NO. 2008-064 2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, REFUNDING TRANSIENT 3 OCCUPANCY TAX AND CARLSBAD TOURISM BUSINESS 4 IMPROVEMENT DISTRICT ASSESSMENT TO KB CARLSBAD INVESTORS, LLC. 5" 6 WHEREAS, KB Carlsbad Investors, LLC overpaid their Transient Occupancy 7 Taxes and Carlsbad Tourism Business Improvement Assessment to the City of 8 Carlsbad; and 9 WHEREAS, the Finance Department confirmed the overpayment by KB Carlsbad 10 Investors, LLC and verified the refund amount. 11 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of 12 Carlsbad, California, as follows:13 14 1. That the above recitations are true and correct. 15 2. That a refund of Transient Occupancy Taxes and Carlsbad Tourism 16 Business Improvement Assessment of $3,981 to KB Carlsbad Investors, LLC is 17 authorized. 18 19 20 21 22 23 24 25 26 27 28 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 4th day of March, 2008, by the following vote to wit: AYES: Council Members Lewis, Kulchin, Hall, Packard and Nygaard. NOES: None. ABSENT: None. ALEWIS.'Mayor ATTEST: