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File #: 21-00435    Version:
Type: Departmental Agenda Status: Agenda Ready
File created: 5/6/2021 In control: BOARD OF SUPERVISORS
On agenda: 6/15/2021 Final action: 6/15/2021
Title: HEARING - Consider recommendations regarding the Always Full, LLC Appeal of Assessed Transient Occupancy Tax (TOT), Interest and Penalties, as follows: (EST. TIME: 1 HR.) a) Conduct a hearing on the appeal of the final determination of TOT, interest and penalties assessed by the Treasurer-Tax Collector on Always Full, LLC in the amount of $127,822.61; b) Uphold the Treasurer-Tax Collector's determination and deny the appeal request for the reduction or waiver of TOT, interest and penalties; 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 - Always Full, LLC Board Appeal Findings, 3. Attachment 2 - TOT Ordinance CHAPTER_32_TAXATION_Article II, 4. Department Memo & Attachment, 5. Signed Letter, 6. Minute Order 5/18/2021, 7. Presentation, 8. Signed Letter, 9. Minute Order 6/15/2021

Title

HEARING - Consider recommendations regarding the Always Full, LLC Appeal of Assessed Transient Occupancy Tax (TOT), Interest and Penalties, as follows: (EST. TIME: 1 HR.)

 

a) Conduct a hearing on the appeal of the final determination of TOT, interest and penalties assessed by the Treasurer-Tax Collector on Always Full, LLC in the amount of $127,822.61;

 

b) Uphold the Treasurer-Tax Collector's determination and deny the appeal request for the reduction or waiver of TOT, interest and penalties;

 

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