HomeMy WebLinkAbout09_004 CC ResolutionRESOLUTION NO. 09-04
' A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF TEMECULA DENYING HOLIDAY INN EXPRESS'
APPEAL OF PENALTIES AND INTEREST IMPOSED
UNDER THE TRANSIENT OCCUPANCY TAX
PROVISIONS OF THE TEMECULA MUNICIPAL CODE
THE CITY COUNCIL OF THE CITY OF TEMECULA DOES HEREBY RESOLVE
AS FOLLOWS:
Section 1. The City Council of the City of Temecula does hereby find,
determine and declare that:
A. On October 2, 2008, the Holiday Inn Express provided payment to the City
of the Transient Occupancy Taxes owed, but failed to pay the penalties and interest
imposed by the City for failure to pay the Transient Occupancy Taxes by the due date of
September 30, 2008.
B. On October 9, 2008 the City of Temecula ("City") sent written
correspondence to the Holiday Inn Express informing them of the late payment of
Transient Occupancy Taxes due under Chapter 3.20 of the Temecula Municipal Code,
and the imposition of penalties and interest pursuant to Section 3.20.090 of the
' Temecula Municipal Code for the failure to pay Transient Occupancy Taxes by the due
date of September 30, 2008.
C. On October 10, 2008, the Holiday Inn Express filed a notice of appeal with
the City Council of the City of Temecula by written correspondence appealing the
imposition of penalties and interest pursuant to Section 3.20.110 of the Temecula
Municipal Code.
D. On December 18, 2008, the City Clerk provided written notice to the
Holiday Inn Express informing them of the time and place of the appeal hearing as
required by Section 3.20.110 of the Temecula Municipal Code.
E. The City Council of the City of Temecula, at a regular meeting, considered
Holiday Inn Express' appeal of the City's imposition of penalties and interest on January
13, 2009, at a duly noticed hearing as prescribed by law, at which time the City Finance
Director and other interested persons had an opportunity to and did testify either in
support or in opposition to this matter.
Section 2. Based on the record before the Council, and after due deliberation,
the City Council hereby denies Holiday Inn Express' appeal of the imposition of
penalties and interest. The City Council finds that the imposition of penalties and
' interest is allowed pursuant to Section 3.20.090 of the Temecula Municipal Code
because the Holiday Inn Express failed to remit the taxes imposed by Chapter 3.20 of
the Temecula Municipal Code within the time required and the City imposed a penalty of
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ten percent of the amount of the tax, and interest at a rate of 1/2% of the amount of tax
for each month or portion of month delinquent, as allowed under Section 3.20.090 of the
Temecula Municipal Code. The penalty and interest amount of $1,954.60 is
immediately due and payable upon the service of this written notice pursuant to Section
3.20.110 of the Temecula Municipal Code.
Section 3. The City Clerk shall certify to the adoption of this Resolution
PASSED, APPROVED, AND ADOPTED by the City Council of the City of
Temecula this 13th day of January, 2009.
Maryann Edwards, Mayor
ATTEST:
Susan W. Jo es, MMC
City Cle
[SEAL]
R:/Resos 2009/Resos 09-04
' STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF TEMECULA )
I, Susan W. Jones, MMC, City Clerk of the City of Temecula, do hereby certify that
the foregoing Resolution No. 09-04 was duly and regularly adopted by the City Council of
the City of Temecula at a meeting thereof held on the 13th day of January, 2009, by the
following vote:
AYES:
4
COUNCIL MEMBERS:
Comerchero, Naggar, Roberts, Edwards
NOES:
0
COUNCIL MEMBERS:
None
ABSENT:
1
COUNCIL MEMBERS:
Washington
ABSTAIN:
0
COUNCIL MEMBERS:
None
I ~ Susa .Jones, MMC
City Clerk
i
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