HomeMy WebLinkAbout2008-12-16; City Council; 19671; Authorize Refund of Business License TaxCITY OF CARLSBAD - AGENDA BILL
AB# 19,671
MTG. 12/16/08
DEPT. FIN
REFUND TO AE GEMS FOR
nt i fit Af C"OO i if*diC*C TA VBUSINESS LICENSE TAX
DEPT. HEAD l£r
CITY ATTY. ^fe'
CITYMGR. (>u^.
RECOMMENDED ACTION:
Adopt Resolution No. 2008-332 authorizing a refund of business license tax to AE Gems of
$604.
ITEM EXPLANATION:
AE Gems made an error in calculating the amount due for their business license taxes.
The Finance Department audited the account, verifying the amount of the overpayment 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 AE Gems of $604.
FISCAL IMPACT:
The payment will result in $604 in refunds. There is no true fiscal impact, as the payment was
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. 2008-332 authorizing a refund of business license tax to AE Gems.
DEPARTMENT CONTACT: Colette Wengenroth 760-602-2430 cweng@ci.carlsbad.ca.us
FOR CITY CLERKS USE ONLY.
COUNCIL ACTION: APPROVED
DENIED
CONTINUED
WITHDRAWN
AMENDED
D
D
D
D
CONTINUED TO DATE SPECIFIC D
CONTINUED TO DATE UNKNOWN D
RETURNED TO STAFF D
OTHER - SEE MINUTES D
1 RESOLUTION NO. 2008-332
2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, REFUNDING BUSINESS
3 LICENSE TAX PAYMENT TO AE GEMS.
4
5 WHEREAS, AE Gems overpaid their business license taxes to the City of
6 Carlsbad; and
7 WHEREAS, the Finance Department confirmed the overpayment by AE Gems
and verified the refund amount.
9 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
10 Carlsbad, California, as follows:
11
1. That the above recitations are true and correct.12
13 2. That a refund of business license tax of $604 to AE Gems is authorized.
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PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council
of the City of Carlsbad on the 16th day of December, 2008, by the following vote to wit:
AYES: Council Members Lewis, Kulchin, Hall, Packard and Blackburn.
NOES: None.
ABSENT: None.
VCLAUDE AT.EWIS, Mayor
ATTEST:
v
. WOOO/City Clerk
(SEAL)