HomeMy WebLinkAbout2010-03-09; City Council; 20146; Business License Tax Refund La Terraza AssociatesRECOMMENDED ACTION:
CITY OF CARLSBAD - AGENDA BILL 2
0
Adopt Resolution No. 2010-047 authorizing a refund of business license tax to La Terraza
Associates of $882.
ITEM EXPLANATION:
DEPT. DIRECTO-
ClTY ATTORNEY
CITY MANAGER
AB# 20.146
MTG. 310911 0
DEPT. FIN
La Terraza Associates made a payment for business license tax. Subsequently, it provided
proof of its non-profit status. Companies that have a non-profit status are exempt from paying
business license tax. La Terraza Associates has requested a refund for this overpayment.
REFUND TO LA TERRAZA
ASSOCIATES FOR
BUSINESS LICENSE TAX
The Finance Department verified that the business is exempt from business license tax and
confirmed the overpayment.
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 La Terraza
Associates of $882.
FISCAL IMPACT:
The payment will result in $882 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. 2010-042 authorizing a refund of business license tax to La Terraza
Associates.
DEPARTMENT CONTACT: Colette Wengenroth 760-602-2430 colette.wengenroth@carlsbadca.gov
FOR ClTY CLERKS USE ONLY.
COUNCIL ACTION: APPROVED pd CONTINUED TO DATE SPECIFIC Cl
DENIED CONTINUED TO DATE UNKNOWN Cl
CONTINUED RETURNED TO STAFF
WITHDRAWN OTHER - SEE MINUTES
AMENDED
Exhibit 1
RESOLUTION NO. 201 0-042
A RESOLUTION OF THE ClTY COUNCIL OF THE ClTY OF
CARLSBAD, CALIFORNIA, REFUNDING BUSINESS
LICENSE TAX PAYMENT TO LA TERRAZA ASSOCIATES
WHEREAS, La Terraza Associates overpaid its business license taxes to the
City of Carlsbad; and
WHEREAS, the Finance Department confirmed the overpayment by La Terraza
Associates and verified the refund amount.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Carlsbad, California, as follows:
1. That the above recitations are true and correct.
2. That a refund of business license tax of $882 to La Terraza Associates is
authorized.
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PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council
of the City of Carlsbad on the 9th day of March, 201 0, by the following vote to wit:
AYES: Council Members Lewis, Hall, Packard and Blackburn.
NOES: None.
ABSENT: Mayor Pro Tern Kulchin. r
ATTEST:
I
LORRAINE h$ WO~C~ Clerk