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File #: 22-00296    Version: 1
Type: Departmental Agenda Status: Agenda Ready
File created: 3/25/2022 In control: BOARD OF SUPERVISORS
On agenda: 4/5/2022 Final action: 4/5/2022
Title: HEARING - Consider recommendations regarding an appeal of the Treasurer-Tax Collector's Transient Occupancy Tax (TOT) audit final determination for Timothy Gault, as follows: (EST. TIME: 1 HR.) a) Conduct a hearing on the appeal of the final determination of TOT, Tourism Business Improvement District assessment (TBID), interest and penalties assessed by the Treasurer-Tax Collector on Timothy Gault in the amount of $25,623.17; b) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the reduction or waiver of TOT, TBID, 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 Appeal documents prepared by Timothy Gault, Appellant, 3. Attachment 2 Timothy Gault Proposed Findings of the County of Santa Barbara, 4. Attachment 3 Chapter 32, Article II, 5. Presentation, 6. Noticing, 7. Minute Order, 8. Notice of Hearing Decision

Title

HEARING - Consider recommendations regarding an appeal of the Treasurer-Tax Collector’s Transient Occupancy Tax (TOT) audit final determination for Timothy Gault, as follows: (EST. TIME: 1 HR.)

 

a) Conduct a hearing on the appeal of the final determination of TOT, Tourism Business Improvement District assessment (TBID), interest and penalties assessed by the Treasurer-Tax Collector on Timothy Gault in the amount of $25,623.17;

 

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