HomeMy WebLinkAbout2009-11-10; City Council; 20039; Refunds American Claims and Luxottica Sunglass HutCITY OF CARLSBAD - AGENDA BILL
AB#
MTG.
DEPT.
20.039
11/10/09
FIN
REFUNDS TO AMERICAN CLAIMS
MANAGEMENT, INC. AND
LUXOTTICA/SUNGLASS HUT #4466
FOR
BUSINESS LICENSE TAX
DEPT. HEAD
CITY ATTY.
CITY MGR.
RECOMMENDED ACTION:
Adopt Resolution No. 2009-285 authorizing a refund of business license tax to American
Claims Management, Inc. of $2,950 and to Luxottica/Sunglass Hut #4466 of $534.
ITEM EXPLANATION:
American Claims Management, Inc. made a payment for business license tax. American Claims
Management, Inc. qualifies as an insurance agent in the State of California. In accordance with
California Revenue and Tax Code Section 12203, insurers are exempt from business license
tax. They have requested a refund for this overpayment.
The Finance Department verified that the business is exempt from business license tax and
confirmed the overpayment.
Luxottica/Sunglass Hut #4466 made an error in calculating the amount due for their business
license taxes. They have requested a refund for this overpayment.
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 refunds to American Claims
Management, Inc. of $2,950 and to Luxottica/Sunglass Hut #4466 of $534.
FISCAL IMPACT:
The payments will result in $3,484 in refunds. There is no true fiscal impact, as the payments
were in error.
DEPARTMENT CONTACT: Colette Wengenroth 760-602-2430
colette.wengenroth@carlsbadca.gov
FOR CITY CLERKS USE ONLY.
COUNCIL ACTION: APPROVED
DENIED
CONTINUED
WITHDRAWN
AMENDED
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CONTINUED TO DATE SPECIFIC
CONTINUED TO DATE UNKNOWN
RETURNED TO STAFF
OTHER -SEE MINUTES
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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. 2009-285 authorizing a refund of business license tax to American Claims
Management, Inc. and Luxottica/Sunglass Hut #4466.
Exhibit 1
1 RESOLUTION NO. 2009-285
2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, REFUNDING BUSINESS
3 LICENSE TAX PAYMENTS TO AMERICAN CLAIMS
4 MANAGEMENT, INC. AND LUXOTTICA/SUNGLASS HUT
#4466
5
6 WHEREAS, American Claims Management, Inc. paid their business license
7 taxes to the City of Carlsbad in error; and
8 WHEREAS, Luxottica/Sunglass Hut # 4466 overpaid their business license taxes
9 to the City of Carlsbad; and
10 WHEREAS, the Finance Department confirmed the overpayments and verified
11
the refund amounts.
12
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Carlsbad, California, as follows:
15 1. That the above recitations are true and correct.
16 2. That refunds of business license taxes of $2,950 to American Claims
17 Management, Inc. and $534 to Luxottica/Sunglass Hut #4466 are authorized.
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PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council
of the City of Carlsbad on the 10th day of November. 2009, by the following vote to wit:
AYES: Council Member Lewis, Kulchin, Hall, Packard, and Blackburn.
NOES: None.
ABSENT: None.
CLAUDE A LEWIS, Mayor
ATTEST:
(SEAL)
M. WOOD, City Clerk