HomeMy WebLinkAbout1992-06-09; City Council; Resolution 92-166w
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RESOLUTION NO. 92-166
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA AFFIRMING
THE DETERMINATION OF THE TAX ADMINISTRATOR
IN THE APPEAL OF RAPP & LUXENBERG DEVELOPMENT
WHEREAS, the City Council received the Amended Notice of Determination
and Assessment of Delinquent Transient Occupancy Tax, Interest and Penalties, of
the City of Carlsbad Tax Administrator, dated April 22, 1992, and reviewed the
record of the hearing held on January 24, 1992; and
WHEREAS, the City Council carefully considered the evidence and arguments
in the record, as well as any testimony presented at this appeal.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Carlsbad, California, as follows:
1. That the foregoing recitations are true and correct.
2. That the amended determination of the Tax Administrator attached
as Attachment "A" to this resolution is affirmed by the City Council.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City
Council of the City of Carlsbad, California on the 9th day of June , 1992,
by the following vote, to wit:
AYES: Council Members Kulchin, Larson, Stanton and Nygaard
NOES: None
ABSENT: Council Members Lewis
A
ANN J. KULCHIN, Mayor Pro-Tem
A'lTEST:
ALETHA L. RAUTEN
e W Kl~IHLnNLLY 1 - x
.City of Carlsbad
Certified Mail
Date Mailed: April 22, 1992
Steve B. Luxenberg, General Partner
Rapp & Luxenberg Development,
A California General Partnership
620 South Strand, #22
Oceanside, CA 92054
!NOTICE OF DETERMINATION OF DELINQUENT TRANSIENT OCCUPANCY TAXES,
lcARLsBAD MUNICIPAL, CODE Section 3.12.090 - AMENDED RESPONSE
Hearing Held January 24,1992
Dear Mr. Luxenberg;
'This will serve as the City of Carlsbad's amended response to your requested Hearing on
the Assessed Delinquent Transient Occupancy Taxes in accordance with Section 3.12.090
of the Carlsbad Municipal Code. We have adjusted the amount of the interest due for the
period of March 1, 1987 to February 29, 1992 on the delinquent taxes for the period of
February 1, 1987 through September 30, 1990 to reflect simple interest rather than
compound interest. We have compiled the attached amended Delinquency Schedule dated
April 3,1992 from the documents presented for our review. Again, let us remind you that
the amounts shown on the schedule represent actual rent receipts as shown on the
documents presented to the City of Carlsbad for. the period of January, 1989 through
September, 1990, and rent receipts determined and assessed by the City of Carlsbad for the
period of February, 1987 through December, 1988. The City of Carlsbad deemed it
necessary to determine and assess the rent receipts for 1987 and 1988 due to your
reluctance to provide documentation in support of the actual amounts for that period.
The City of Carlsbad is now hereby serving you with an Amended Notice of Delinquent
Transient Occupancy Taxes, Interest and Penalties due in the amount of $65,556.72. This
will also serve to acknowledge the receipt of your appeal to the City Council as provided
in Section 3.12.100 (C.M.C.). We are in the process of setting the date of hearing your
1200 Carisbad Village Drive - Carlsbad. California 92008-1989 - (619) 434-2867
ATTACHG3T 'IL\'
e 0 AT'I'ALHNEN'L "A"
Mr. Steve B. Lwenberg
page two
appeal before the City Council and you will be notified accordingly.
Please do not hesitate to call me at (619) 434-2884 if you any further questions regarding
this matter.
lq?liijZdL
Itv. D, WUCkINO
Finance Department Auditor
for the Tax Administrator
Enclosure
cc: James F. Elliott, Director of Financial Mgmt.Services
Karen Hirata, Deputy City Attorney
Lisa Hildabrand, Finance Director
ATTACHMENT "A
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