File #: 25-00121    Version:
Type: Departmental Agenda Status: Agenda Ready
File created: 2/13/2025 In control: BOARD OF SUPERVISORS
On agenda: 3/18/2025 Final action: 3/18/2025
Title: HEARING - Consider recommendations regarding the Dimitar Yazadzhiev 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), interest and penalties assessed by the Treasurer-Tax Collector on Dimitar Yazadzhiev in the amount of $8,034.37; b) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver of penalties and interest totaling $1,717.82; c) Deny the appeal request for a payment plan arrangement for the TOT/TBID amount totaling $6,316.55; d) Adopt the findings proposed by the Treasurer-Tax Collector; and e) 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 Guideline...
Sponsors: TREASURER-TAX COLLECTOR-PUBLIC ADMINISTRATOR
Attachments: 1. Board Letter, 2. Attachment #1 - Yazadzhiev BOS Appeal Email, 3. Attachment #2 - Yazadzhiev Board Appeal Findings, 4. Attachment #3 - TOT Code CHAPTER_32_TAXATION_Article II, 5. Minute Order 2/25/2025, 6. Noticing, 7. Presentation, 8. Minute Order 3/18/2025, 9. Letter of Final Decision

Title

HEARING - Consider recommendations regarding the Dimitar Yazadzhiev 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), interest and penalties assessed by the Treasurer-Tax Collector on Dimitar Yazadzhiev in the amount of $8,034.37;

 

b) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver of penalties and interest totaling $1,717.82;

 

c) Deny the appeal request for a payment plan arrangement for the TOT/TBID amount totaling $6,316.55;

 

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

 

e) 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