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o CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
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From: Rachel Clark, City Clerk
Subject:
Appeal hearing regarding the decision of
the City Clerk conceming delinquent
transient lodging taxes owed by the
Budget Lodge.
MICC Meeting Date: June 16,2008
Dept: City Clerk
Date: June 3, 2008
Synopsis of Previous Council Action:
July 18, 2005 - The Mayor and Common Council upheld the findings of the City Clerk
relating to TL T audits of the Budget Lodge.
Recommended Motion:
That the hearing be closed; and that the Mayor and Common Council uphold the
decision of the City Clerk and adopt her letter of May 21, 2008, as its findings and
conclusions, based upon the back-up information submitted and any additional
evidence presented at the hearing; or
That the hearing be closed; and that the Mayor and Common Council uphold the appeal
of the applicant and reverse the decision of the City Clerk; or
That the hearing be closed; and that the Mayor and Common Council uphold the appeal
of the applicant, in part, and direct the City Attorney's office to prepare findings and
conclusions consistent with its decision.
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Signature
Contact person:
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Supporting data attached:
Ward:
VAS
FUNDING REQUIREMENTS: Amount:
Source: (Acct. No.)
{A,..,..t nI:toQt"rirtinn}
Finance:
Council Notes:
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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
STAFF REPORT
SUBJECT:
Appeal hearing regarding the decision of the City Clerk concerning delinquent transient lodging taxes owed
by the Budget Lodge.
BACKGROUND:
Beginning March 2005, the Budget Lodge has failed to pay their monthly transient lodging tax to the City
Clerk's Office. The City Clerk's Office received each month's TLT return; however, no payment
accompanied the document.
SBMC 3.55.040 states in part, .... .on or before the rwenty-fifth day of each month, each operator shall
deliver to the City Clerk a lodging information report for the prior month and shall remit to the City Clerk
the transient lodging tax collected during the prior month..."
SBMC 3.55.030C states, "Transient lodging taxes collected by an operator shall be held in trust until
remitted to the City."
SBMC 3.55.050 sets the penalty and interest provisions for transient lodging tax.
In 2005 and 2006 several letters were sent to Mr. Larry Hall of the Budget Lodge informing him of the
delinquencies and requesting that payment be forwarded to our office. In addition, the following actions
have occurred:
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July 18,2005 - The Mayor and Council upheld the decision of the City Clerk regarding the 2003 TLT audit
of the Budget Lodge which found that the Budget Lodge owed an additional $13,792.49.
July 18, 2005 - The City Clerk's Office received a facsimile from Mr. Larry Hall protesting TLT taxes paid
in 2001, 2002, and 2003 and requesting a refund of$29,585.58.
August 17,2005 - The City Clerk's Office sent a letter to Mr. Hall informing him that he must provide
written records demonstrating entitlement to the refund and a statement that fully details the basis for the
refund request. No such documentation was received by the City Clerk's Office
January 23,2008 - Letter sent to Mr. Hall concerning fees due and requesting that $97,342.26 be
forwarded to our office for TL T due from March 2005 to November 2007. The amount owed includes
penalties and interest accrued through November 2007.
February 2, 2008 - Facsimile received from Mr. Larry Hall requesting a hearing on the amount due.
February 15, 2008 - Hearing Notice mailed to Mr. Hall setting hearing for March 27, 2008.
March 26, 2008 - Facsimile received from Mr. Larry Hall requesting that the hearing be re-scheduled.
April 2, 2008 - Hearing Notice mailed to Mr. Hall continuing the hearing to April 24, 2008.
April 24, 2008 - Hearing held before the City Clerk.
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May 21, 2008 - Letter sent to Mr. Hall stating his appeal before the City Clerk has been denied and
requesting that the total amount due of$104,265.71 be received within 15 days.
May 29, 2008 - The Clerk Clerk's Office received an Appeal on behalf of the Budget Lodge.
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FINANCIAL IMPACT
The hearing found the total amount of$I04,265.71 is due and owing to the City of San Bernardino. This
amount represents delinquent transient lodging taxes and penalties and interest owed by Budget Lodge
from March 2005 through February 2008.
RECOMMENDATION
That the hearing be closed; and that the Mayor and Common Council uphold the decision of the City Clerk
and adopt her letter of May 21, 2008, as its finding and conclusions, based upon the back-up infonnation
submitted and any additional evidence presented at the hearing; or
That the hearing be closed; and that the Mayor and Common Council uphold the appeal of the applicant
and reverse the decision of the City Clerk; or
That the hearing be closed; and that the Mayor and Common Council uphold the appeal of the applicant in
part and direct the City Attorney's office to prepare findings and conclusions consistent with its decision.
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OFFICE OF 11m CITY CLERK
RAam. G. Cuu - CITY CLIlU
300 North "0" Street. San Bemanlino. CA9241S.QOO1
909.384 S082 . Fax: 9093S4.S1SS
www.sbcity.org
VIA CERTIFIED MAIL
May 21,2008
Larry Hall
Budget Lodge
1538 E. Main Street
EI Cajon, CA 92021-5901
RE: TL T Hearing - Budget Lodge
Dear Mr. Hall:
After due consideration of !be testimony and evidence presented at your appea1 hearing on April 24, 2008,
as well as the reports you submitted by mail, it is !be decision of !be City Clerk that your appeal on behalf
of!be Budget Lodge is denied and !be total amount ofSl04,265.71 is due and owing to !be City of San
Bernardino within 15 days of the date of this letter.
The amount of$I04,265.71 represenll delinquent transient lodging taxes and penalties and interest owed
by Budget Lodge from March 2005 through February 2008.
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The decision may be appea1ed to the Common Council in accordance with the provisions of Chapter 2.64
of the San Bernardino Municipal Code (a copy of said Chapter 2.64 is enclosed with this letter for your
infOlJ11lltion). .
Sincerely,
~ <-J. ...f. /:1. c.t-.h.
Rachel G. Clark
City Clerk
Enclosure
Cc: Frank A. Weiser, Attorney at Law
Douglas A. Ca\\dns, Senior Assistant City Attomey
Robert Simmons, Senior Deputy City Attorney
Cindy Buechter, Business Registration Manager
ern' OF SAN BERNARDINO
AooPI'ED SHARED VALUI!S: Integrity. Accountability. Respect for Human Dignity. Honesty