HomeMy WebLinkAbout2010-04-06; City Council; 20177; Refund Business License Tax to KSL La Costa ResortCITY OF CARLSBAD - AGENDA BILL
AB#
MTG.
DEPT.
20.177
4/06/10
FIN
REFUND TO KSL LA COSTA RESORT
CO., LLC FOR
BUSINESS LICENSE TAX
DEPT. DIRECTOR
CITY ATTORNEY
CITY MANAGER
RECOMMENDED ACTION:
Adopt Resolution No. 2010-066 authorizing a refund of business license tax to KSL La
Costa Resort Co., LLC of $20,529.
ITEM EXPLANATION:
On March 15, 2010, La Costa Resort and Spa underwent a change of ownership. At that time
the new ownership filed and paid the new business license application and taxes. The old
owning company, KSL La Costa Resort Co., LLC is asking for a refund for the portion of the
year, March 2010 through October 2010 that was paid on the closed account.
The Finance Department audited the account, confirmed the business closure, verified the
payment for 2010 taxes by both the old and new owners and ensured 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 KSL La Costa Resort
Co., LLC of $20,529.
FISCAL IMPACT:
The payment will result in $20,529 in refunds. There is no true fiscal impact, as the new owning
company has paid its taxes.
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. 2010-066 authorizing a refund of business license tax to KSL La Costa
Resort Co., LLC.
DEPARTMENT CONTACT: Colette Wengenroth 760-602-2430 colette.wengenroth@carlsbadca.gov
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WITHDRAWN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
Exhibit 1
1 RESOLUTION NO. 2010-066
2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, REFUNDING BUSINESS
3 LICENSE TAX PAYMENT TO KSL LA COSTA RESORT
4 CO., LLC
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WHEREAS, La Costa Resort and Spa underwent a change in ownership in
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March 2010; and
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WHEREAS, KSL La Costa Resort Co., LLC, the old owning company, paid
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g business licenses taxes for the full year 2010 and requested a refund for these taxes;
10 and
11 WHEREAS, the Finance Department confirmed the business closure, verified
12 the payment for 2010 taxes by both the old and new owners and verified the refund
13 amount.
14 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
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Carlsbad, California, as follows:
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1. That the above recitations are true and correct.
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10 2. That a refund of business license tax of $20,529 to KSL La Costa Resortlo
19 Co., LLC.
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PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council
of the City of Carlsbad on the 6th day of April. 2010, by the following vote to wit:
AYES: Council Members Lewis, Kulchin, Packard and Blackburn.
NOES: None.
ABSENT: Council Member Hall.
CllAUDE
ATTEST:
\J
LORRAINE M.
(SEAL)