File #: 25-00397    Version:
Type: Departmental Agenda Status: Agenda Ready
File created: 5/2/2025 In control: BOARD OF SUPERVISORS
On agenda: 6/3/2025 Final action: 6/3/2025
Title: HEARING - Consider recommendations regarding Aida Abolahrar's Appeal of the Treasurer-Tax Collector's Transient Occupancy Tax (TOT) Audit Final Determination, as follows: (EST. TIME: 20 MIN.) a) Conduct a hearing to consider the appeal of the final determination of TOT, Tourism Business Improvement District assessment (TBID), penalties and interest assessed by the Treasurer-Tax Collector on Aida Abolahrar in the amount of $31,170.72; b) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver of penalties and interest totaling $6,997.33; c) Adopt the findings proposed by the Treasurer-Tax Collector; and d) Determine that the above actions involve government funding mechanisms and/or fiscal activities and are not a project under the California Environmental Quality Act (CEQA), pursuant to Section 15378(b)(4) of the CEQA Guidelines. COUNTY EXECUTIVE OFFICER'S RECOMMENDATION: POLICY
Sponsors: TREASURER-TAX COLLECTOR-PUBLIC ADMINISTRATOR
Attachments: 1. Board Letter, 2. Attachment #1 Abolahrar BOS Appeal Letter, 3. Attachment #2 Aida Abolahrar Board Appeal Findings, 4. Attachment #3 TOT Code CHAPTER_32_TAXATION_Article II, 5. Noticing, 6. Minute Order 5/13/2025, 7. Presentation, 8. Appellant Handouts, 9. Minute Order 6/3/2025, 10. Findings

Title

HEARING - Consider recommendations regarding Aida Abolahrar’s Appeal of the Treasurer-Tax Collector’s Transient Occupancy Tax (TOT) Audit Final Determination, as follows:

(EST. TIME: 20 MIN.)

 

a) Conduct a hearing to consider the appeal of the final determination of TOT, Tourism Business Improvement District assessment (TBID), penalties and interest assessed by the Treasurer-Tax Collector on Aida Abolahrar in the amount of $31,170.72;

 

b) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver of penalties and interest totaling $6,997.33;

 

c) Adopt the findings proposed by the Treasurer-Tax Collector; and

 

d) Determine that the above actions involve government funding mechanisms and/or fiscal activities and are not a project under the California Environmental Quality Act (CEQA), pursuant to Section 15378(b)(4) of the CEQA Guidelines.

 

COUNTY EXECUTIVE OFFICER’S RECOMMENDATION: POLICY