Beverly Hills City Council
January 18, 2022

AGENDA REPORT
Meeting Date: January 18, 2022
Item Number:

To: Honorable Mayor and City Council
From: Cynthia Owens, Policy and Management Analyst
Subject: CITY COUNCIL REVIEW OF THE ADMINISTRATIVE HEARING OFFICER'S DECISION GRANTING AN 84-MONTH TOBACCO
HARDSHIP EXEMPTION TO 9460 WEST OLYMPIC BOULEVARD
Attachments: 1. BHMC § 4-2-2116

2. BHMC § 4-2-2115

3. Administrative Hardship Application and Additional Information

4. Administrative Hearing Officer’s December 31, 2020 Decision

5. Appeal Request by Appellant

6. Beverly Hills Oil, Inc. Financial Documents – June 2021

7. Additional Information for August 2021 Administrative Hearing

8. Administrative Hearing Officer’s October 5, 2021 Decision

9. Potential Questions and Information

10. Public Comment

RECOMMENDATION
Staff recommends the City Council conduct a public hearing to review the Administrative Hearing Officer’s decision granting an 84-month tobacco hardship exemption to Morris Pouldar (“Appellant”), owner of Beverly Hills Oil, Inc. located at 9460 West Olympic Boulevard.

INTRODUCTION
On November 2, 2021, the City Council voted to call up the Administrative Hearing Officer’s decision granting an 84-month tobacco hardship exemption for the Appellant.

On December 7, 2021, a public hearing to set the date for the City Council to review the Administrative Hearing Officer’s 84-month tobacco hardship exemption for 9460 West Olympic was held. Pursuant to Beverly Hills Municipal Code (BHMC) §1-4-202, the Mayor set the public hearing for January 18, 2022.

E-1
Meeting Date: January 18, 2022

This item provides information to the City Council for the January 18, 2022 review of the Administrative Hearing Officer’s decision.

DISCUSSION
Timeline for Prohibition of the Sale of Tobacco in Beverly Hills The City of Beverly Hills banned the sale of tobacco in two phases. The first phase was the prohibition of the sale of flavored tobacco and vaping products with the second phase being the prohibition on the sale of all tobacco and tobacco-related products.

Below is a brief synopsis of the timeline for these two prohibitions.  On November 30, 2017, the City Council Health and Safety Commission Liaisons met with then-Vice Chair Demeter and then-Chair Nazarian and a representative from the County Health Department to discuss the development of a policy that would restrict the sale of flavored tobacco products. The Liaisons agreed the next steps would include further study of the topic and consideration of public input at future Health and Safety Commission (“Commission”) meetings for a balanced conversation.
 On January 22, 2018, the Commission discussed prohibiting the sale of flavored tobacco and vaping products. The Commission voted (5-0) in support of two items:

1. The development of a policy to ban the sale of flavored tobacco products in Beverly Hills; and

2. The development of a policy that would ban mint, menthol, spearmint or wintergreen products in addition to other flavors.
 On February 26, 2018, the Commission voted (5-0) in support of a draft ordinance that would prohibit the sale of flavored tobacco products. The recommendation also includes prohibiting the sale of menthol cigarettes.  At the August 7, 2018, City Council Study Session Meeting, the Council supported a proposed ordinance to prohibit the sale of flavored tobacco products, including menthol. Councilmember Mirisch requested to agendize a complete ban of tobacco products. The first reading of the ordinance regarding prohibiting the sale of flavored tobacco products and menthol cigarettes occurred that evening.
 On August 21, 2018, the second reading of the ordinance to prohibit the sale of flavored tobacco products occurred and the prohibition became effective on September 21, 2018.
 At the February 5, 2019, City Council Study Session, the Council directed staff to work with the Commission to develop an ordinance prohibiting the sale of all tobacco and tobacco-related prohibits in the City with a provision to report back to the City Council in 90 days. Prior to this meeting, hardcopy letters and emails distributed to active holders of the City’s Tobacco and Electronic Cigarette Retailer Permit on January 16, 2019.
 The Commission conducted a series of meetings on February 25, 2019; March 25, 2019; April 22, 2019; and April 29, 2019, to discuss the ordinance.  On May 7, 2019, Staff provided an update to the City Council.  On May 21, 2019, the first reading of the ordinance prohibiting the sale of all tobacco and tobacco-related products in the City of Beverly Hills occurred.  On June 4, 2019, the second reading of the ordinance prohibiting the sale of all tobacco products occurred (Ordinance 19-O-2783).

Meeting Date: January 18, 2022

BHMC Article 21 of Chapter 2 of Title 4 – Prohibition of the Retail Sale of Tobacco On June 4 2019, the City Council adopted Ordinance 19-O-2783, which amended the City of Beverly Hills’ Municipal Code (“BHMC”) Article 21 of Chapter 2 of Title 4 to prohibit the retail sale of tobacco products and electronic cigarette paraphernalia, effective January 21, 2021.

BHMC allows a tobacco retailer to apply for a one-time, financial hardship exemption to continue the sale of tobacco within the City. In the City’s Municipal Code, a tobacco retailer permittee was required to submit a complete application requesting a hardship exemption at least ninety (90) days before the permit was set to expire, but no sooner than six (6) months before the permit was set to expire. The Appellant filed paperwork in accordance with BHMC Article 21, Tobacco and Electronic Cigarette Retailer Permitting Regulations requesting the City consider granting a tobacco hardship exemption.

BHMC § 4-2-2116, outlines the procedures of hardship exemptions and the information the Appellant may submit for the Administrative Hearing Officer or the City Council to consider (Attachment 1). The Appellant bears the burden of proof in establishing by a preponderance of the evidence that the application of BHMC § 4-2-2115 (Attachment 2) to the Appellant’s business is unreasonable and will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations.

The financial factors that may be considered includes, but is not limited to:
 The percentage of the retail sales over the last three (3) years that have been derived from tobacco products and tobacco and electronic cigarette paraphernalia;
 The amount of investment in the business;
 The present actual and depreciated value of any business improvements dedicated to the retail sale of tobacco products and tobacco and electronic cigarette paraphernalia;
 The applicable Internal Revenue Service depreciation schedule or functional non-confidential equivalent;
 The remaining useful life of the business improvements that are dedicated to the sale of tobacco products and tobacco and electronic cigarette paraphernalia;  The remaining lease term of the business, if any;
 The ability of the tobacco and electronic cigarette retailer to sell other products;  The opportunity for relocation of the business and the cost of relocation; and  A business plan demonstrating how long the business will need to sell tobacco products and tobacco and electronic cigarette paraphernalia to recoup any investment backed expectations, and a plan for phasing out the sale of those products.

Background
In June 2015, the City received the original application for expansion of the convenience store uses for the property located at 9460 West Olympic Boulevard.

At the December 10, 2015, the Planning Commission approved a conditional use permit to convert existing vehicle service bays to a convenience store retail use, and an extended hours permit to allow 24-hour operation of the convenience store at 9460 W.

Olympic Boulevard. Plans were subsequently submitted in 2016 for review and approval Meeting Date: January 18, 2022

prior to construction beginning. The reconstruction/renovation of the mart and gas station began in February 2019 and ended in 2020.

The Appellant filed paperwork in accordance with the City of Beverly Hills’ Municipal Code Article 21, Tobacco and Electronic Cigarette Retailer Permitting Regulations and Ordinance 19-O-2783 requesting the City consider granting a tobacco hardship exemption in 2020 (Attachment 3).

On December 8, 2020, an administrative hearing was conducted by Administrative Hearing Officer Angela Shaw to review the documentation submitted by the Appellant who requested a tobacco hardship exemption for 19.37 years to recover costs associated with a $622,818.17 investment made by the Appellant during 2019 and early 2020 which was alleged to be “directly related only to the Tobacco sales” by the Appellant.

On December 31, 2020, the Administrative Hearing Officer issued a decision on the Appellant’s tobacco hardship exemption request, which granted a two-year tobacco hardship exemption from January 1, 2021 and ending December 31, 2022 (Attachment 4). The initial decision was based on the conclusion that only 5.88 percent, or $88,000 of the investment was eligible to be recovered through the tobacco hardship exemption.

On January 13 2021, Morris Pouldar, the Appellant, filed a timely appeal of the Administrative Hearing Officer’s decision with the City Clerk’s Office (Attachment 5).

In February 2021, City staff contacted the Appellant to set a date for the public hearing of the appeal. The Appellant requested a delay until June 2021 in order to gather new financial information for the appeal.

The Appellant submitted additional financial evidence to staff on June 7, 2021 (Attachment 6) for consideration. After a careful review of the information by City staff and the City Attorney’s Office, staff believed there may have been sufficient new evidence for the Administrative Hearing Officer to consider.

On July 27, 2021, the City Council conducted a public hearing on this matter. As there was new evidence submitted by the Appellant, City staff recommended the City Council refer this item back to the Administrative Hearing Officer. The City Council concurred with the recommendation. Additionally, the City Council requested staff provide a report back to them with the decision made by the Administrative Hearing Officer.

Administrative Hearing Officer’s October 5, 2021 Decision On August 26, 2021, an administrative hearing was conducted by Administrative Hearing Officer Angela Shaw to review the revised documentation submitted by the Appellant.

Prior to the hearing, Ms. Shaw requested additional information for her to review prior to the hearing (Attachment 7).

It is important to note that for this appeal the Appellant modified the initial 19.37-year request for a tobacco hardship exemption to a 21.01-year request for a tobacco hardship exemption as general and administrative expenses as well as 75 percent of the Officer’s Salary and the non-cash expenses of depreciation and amortization were not included in the initial request for the tobacco hardship exemption.

Meeting Date: January 18, 2022

The Appellant provided multiple documents for the Administrative Hearing Officer to review and consider, including but not limited to:
 Detailed sales for Beverly Hills Oil, Inc. 2017-2019;  Appellant’s total lifetime investment in the business of $4,159,302;  Depreciation schedule of Beverly Hills Oil, Inc.;
 Loan amortization schedule;
 Business improvement cost dedicated to the retail sale of tobacco in the amount of $622,818.17;
 Request for 21.01 years to recover tobacco-related investment costs made from 2019 to early 2021;
 Receipts and invoices; and
 Payroll documents for the Appellant and employees of Beverly Hills Oil, Inc.

On October 5, 2021, the Administrative Hearing Officer issued a final decision (Attachment 8) to the Appellant on the tobacco hardship exemption request. The Administrative Hearing Officer granted an 84-month tobacco hardship exemption from January 1, 2021 and ending December 31, 2027.

A summary of evidence the Administrative Hearing Officer’s decision begins on page 6 with an analysis of the evidence beginning on page 8. Some of the analysis provided by the Administrative Hearing Officer includes but is not limited to:
 Appellant’s tobacco-related sales, for the relevant timeframe of 2017-2019, are

35.59 percent of the Appellant’s Mart business and 5.88 percent of Appellant’s Gas and Mart business (page 11 of Attachment 6).
 Appellant provided documentation of payments to contractors, architects, remodeling expenses, etc. as proof of funding invested in the 2019-2020 renovation of the “Gas Station Mart” (page 12 of Attachment 6).  Appellant stated the business improvements dedicated to the retail sale of tobacco is $622,818.17 and explained the amount is based on the 35.59 percent and 5.88 percent of tobacco sales in relation to the mart sales and overall sales of Beverly Hills Oil, Inc. (page 12 of Attachment 6)
 Relevant to submitted documents, Appellant indicated the business improvements have a useful life of 14 years remaining based on a 15-year depreciation model (page 13 of Attachment 6).
 No business plan for phasing out the sale of tobacco and tobacco related products was submitted by the Appellant.
o The Appellant stated the sale of tobacco, tobacco-related products, and gas in the convenience mart is the business model. Beverly Hills Oil, Inc. is a one stop convenience mart and money was taken from another business which was invested in the mart.
o The Appellant stated the inability to continue the current model, in addition to the impact of the Pandemic, will be devastating for his family. Therefore, the Appellant is requesting a tobacco retail exemption for 21.01 years in order to recoup the investment in the amount $622,818.17, which is 44 percent of Appellant’s renovation loan of $1,411,265.36 and 14 percent of the lifetime investment in Beverly Hills Oil (pages 13 and 14 of Attachment 6).

The Administrative Hearing Officer listed Findings of Fact, Appellant’s Investment, and Appellant’s Sales on pages 15-18. The information includes, but is not limited to:
 The Appellant’s total general and administrative expenses and other items total $2,969,401.48 for three years with an average of $989,800.49 per year.

Meeting Date: January 18, 2022

 The property is owned by JTRP Oil, LLC and Morris Poulder who owns JTRP Oil, LLC.
 The Appellant declared a total life time investment of $4,410,287.36 in Beverly Hills Oil, Inc.
 The Appellant entered into a loan of $1,411,265.36 for renovation of the “Gas Station and Mart” in 2019 and early 2020.
 The Appellant’s verified tobacco and tobacco-related purchases are $230,802.00 for 2017; $230,318.00 for 2018; and $59,200.00 for 2019.  The Appellant’s tobacco-related sales for the relevant timeframe of 2017-2019 are 35.59 percent of the Appellant’s mart business and 5.88 percent of Appellant’s gas and mart business.
 The ability of Beverly Hills Oil, Inc. to sell items or products other than tobacco products as well as tobacco and electronic cigarette paraphernalia is limited as the sale of tobacco, tobacco-related products, fuel, and convenience store products is the business model.
 Relocation of Beverly Hills Oil, Inc. to another location is highly unlikely as the Appellant is also the owner of JTRP Oil, LLC who owns the land where Beverly Hills Oil, Inc. is located.

On pages 20 and 21 of the final decision, the Administrative Hearing Officer states there is a preponderance of evidence that the Appellant remains eligible for a Tobacco Hardship Exemption.

Additionally, the Administrative Hearing Officer found there is sufficient evidence to establish the application of BHMC § 4-2-2115 to the Appellant’s business is unreasonable and will cause significant hardship to the permittee by not allowing the permittee to recover their investment backed expectations. Therefore, the Administrative Hearing Officer ruled the Appellant is authorized to continue to operate as a tobacco retailer for a period of 84 months effective January 1, 2021 and ending on December 31, 2027.

The Appellant has verbally indicated to City staff that the decision of the Administrative Hearing Officer is acceptable and is willing to accept the 84-month tobacco hardship exemption for selling tobacco and tobacco-related products.

On October 26, 2021, staff provided an update on the Administrative Hearing Officer’s October 5, 2021 decision to the City Council. The City Council unanimously requested to have this item placed on the November 2, 2021 agenda to see if there was City Council support to call the subject Administrative Hearing Officer’s decision up for review.

On November 2, 2021, a majority of the City Council voted to call up the subject Administrative Hearing Officer’s October 5, 2021 decision to grant an 84-month tobacco hardship exemption to the Appellant for a public hearing.

On December 7, 2021, a public hearing to set the date for the City Council to review the Administrative Hearing Officer’s 84-month tobacco hardship exemption for 9460 West Olympic was held. Pursuant Beverly Hills Municipal Code (BHMC) §1-4-202, the Mayor set the public hearing for January 18, 2022.

Public notices appeared in the December 23, 2021 edition of the Beverly Hills Weekly and the December 24, 2021 edition of the Beverly Hills Courier. The Appellant was notified via a certified letter and an email of the January 18, 2022 public hearing date.

Meeting Date: January 18, 2022

Questions Which May Potentially be Raised at the Public Hearing by the City Council
Staff has reviewed the documents submitted by the Appellant as well as the two decisions issued by the Administrative Hearing Officer. The City Council may ask any questions they may desire on this subject matter of the Appellant and the Administrative Hearing Officer. Some questions the City Council may potentially raise at the meeting include but are not limited to:
 What new issues were raised by Appellant on the appeal notice? (BHMC 4.2- 2116(J) states only those matters or issues specifically raised by the appellant in the appeal notice shall be considered in hearing of the appeal.)  Should the Appellant be eligible to recoup $622,818.17 or $88,982.40?  Does the Appellant have the ability to sell other products?  Should 2019 be considered in the analysis?
Attachment 9 has information and details for each questions listed above. This information was obtained from the appellant’s application(s) and the Administrative Hearing Officer’s decisions, all of which are attached to this report as Attachments 3 through 8.

Public comment submitted to the City Council and/or City staff prior to January 12, 2022 has been included in Attachment 10.

FISCAL IMPACT
Depending on the action of the City Council, there may be a fiscal impact to the City.

Should the City Council decide to concur with the Administrative Hearing Officer’s decision, the City would collect business taxes on any income generated by the continued tobacco sales at the location for 84-months.

Should the City Council decide to overturn the Administrative Hearing Officer’s decision and issue a different term for the continued sale of tobacco at the location, then the City may gain or lose revenue from potential business taxes dependent on that term. The potential increase or decrease in business taxes would not be material to the City’s overall finances.

Gabriella Yap,
Deputy City Manager
Approved By
Attachment 1
4-2-2116: HARDSHIP EXEMPTION:

A. Any permittee, other than cigar lounges and hotels, that wishes to operate a tobacco and electronic cigarette retailer on or after January 1, 2021, may apply for one hardship exemption as provided for in this section.

B. A permittee must submit a complete application for a hardship exemption at least ninety (90) days before the permit is set to expire, but no sooner than six (6) months before the permit is set to expire. Such application shall be made in writing on a form prescribed by the Director of Finance and shall be accompanied by the filing fee established by resolution of the City Council. The permittee shall bear the burden of proof in establishing by a preponderance of the evidence, that the application of section 4-2-2115 of this article to the permittee's business is unreasonable, and will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations. The permittee applying for the exemption shall furthermore be required, in order to meet its burden of proof, to submit the documents set forth in this section.

C. A complete application for a hardship exemption shall include the following:

1. The permittee's name and street address of business;

2. The address to which notice is to be mailed, at the permittee's option, a telephone number and/or email address;

3. The permittee's signature;

4. A declaration, under penalty of perjury, that all the information in the application is true and correct;

5. The term of the requested extension;

6. Documentation relevant to the information requested in subsection D of this section; and

7. The required filing fee.

D. In determining whether to grant a hardship exemption to the permittee, and in determining the appropriate length of time that the permittee will be authorized to continue to operate as a retailer, the Hearing Officer, or City Council on appeal by the applicant, may consider, among other factors:

1. The percentage of the retail sales over the last three (3) years that have been derived from tobacco products and tobacco and electronic cigarette paraphernalia;

2. The amount of investment in the business;

3. The present actual and depreciated value of any business improvements dedicated to the retail sale of tobacco products and tobacco and electronic cigarette paraphernalia;

4. The applicable Internal Revenue Service depreciation schedule or functional non-confidential equivalent;

5. The remaining useful life of the business improvements that are dedicated to the sale of tobacco products and tobacco and electronic cigarette paraphernalia;

6. The remaining lease term of the business, if any;

7. The ability of the tobacco and electronic cigarette retailer to sell other products;

8. The opportunity for relocation of the business and the cost of relocation; and

9. A business plan demonstrating how long the business will need to sell tobacco products and tobacco and electronic cigarette paraphernalia to recoup any investment backed expectations, and a plan for phasing out the sale of those products.

E. The hardship exemption hearing shall be conducted by an Administrative Hearing Officer appointed pursuant to section 1-3- 317 of this Code and shall be conducted pursuant to the procedures set forth in section 4-2-2113 of this article. Written notice of the time and place of the hearing shall be given at least ten (10) calendar days prior to the date of the hearing to the permittee by the City either by causing a copy of such notice to be delivered to the permittee personally or by mailing a copy thereof, postage prepaid, addressed to the permittee at the address shown on the hardship exemption application.

F. Within forty five (45) days after a completed application is filed, the Hearing Officer shall open the hearing on the hardship exemption. The Hearing Officer shall receive and consider evidence presented by the permittee, and shall determine whether to grant or deny the hardship exemption, and if granting the hardship exemption, the length of time that the tobacco and electronic cigarette retailer will be permitted to operate. The Hearing Officer shall make written findings in support of the decision. The decision of the Hearing Officer shall be final and conclusive, unless a timely and complete appeal is filed by the applicant with the City Clerk pursuant to subsection G of this section.

G. Any decision of the Hearing Officer may be appealed by the applicant by filing a complete notice of appeal with the City Clerk within fifteen (15) days after notice of the decision was mailed to the applicant. To be deemed complete, the notice of appeal shall be signed by the applicant, shall state the grounds for disagreement with the decision of the Hearing Officer, and shall be accompanied by the filing fee established by resolution of the City Council.

H. Failure of any person to file a timely appeal in accordance with the provisions of this section shall constitute an irrevocable waiver of the right to an administrative hearing and a final adjudication of the hardship exemption.

I. A retailer may continue to sell tobacco, tobacco products, or tobacco and electronic cigarette paraphernalia while a hardship exemption application is pending before a Hearing Officer or on appeal to the City Council.

J. Only those matters or issues specifically raised by the appellant in the appeal notice shall be considered in the hearing of the appeal. (Ord. 19-O-2783, eff. 7-5-2019)
Attachment 2
4-2-2115: EXCEPTIONS AND LIMITATIONS:

A. Notwithstanding any section to the contrary, a cigar lounge that is operating in compliance with State law and that holds a valid tobacco and electronic cigarette retailer permit on March 25, 2019 may apply annually to renew an existing tobacco and electronic cigarette retailer permit, and said application shall be approved if all criteria set forth in section 4-2-2106 of this article is satisfied.

B. Notwithstanding any section to the contrary, hotels may apply annually to renew or obtain a tobacco and electronic cigarette retailer permit, and may sell tobacco and electronic cigarette paraphernalia so long as the following requirements are met:

1. Tobacco products and tobacco and electronic cigarette paraphernalia shall only be sold to hotel guests who can present proof of current hotel occupancy;

2. Any sale of tobacco products and tobacco and electronic cigarette paraphernalia shall be conducted through a hotel "service", such as through concierge services, guest services, room service, and not through a retail location that is open to the public; and

3. The tobacco products and tobacco and electronic cigarette paraphernalia shall not be publicly displayed in the hotel.

C. All other tobacco and electronic cigarette retailers that hold a valid tobacco and electronic cigarette retailer permit on May 21, 2019 shall be permitted to apply annually to obtain a renewal of that permit, and will be permitted to operate as tobacco and electronic cigarette retailers until December 31, 2020.

D. To the extent the City is preempted by State law, a person shall not be prohibited from selling tobacco and electronic cigarette paraphernalia if that paraphernalia will be used for a substance that is not a tobacco product or flavored tobacco product. (Ord. 19-O2783, eff. 7-5-2019) Attachment 3

REQUEST FOR INFORMATION
TO: Morris Pouldar
RE: Beverly Hills Oil, Inc. HARDSHIP EXEMPTION APPLICATION INSTRUCTIONS: This is a request for information related to you Hardship Exemption Application submitted to the City of Beverly Hills. The following information must be submitted to the City of Beverly Hills by close of business on October 29, 2020.

1. Provide proof of all invoices related to the purchase of tobacco products, tobacco, and electronic cigarette paraphernalia for the period 2017, 2018, 2019, and January 1, September 30, 2020.

2. Provide receipts, invoices, cancelled checks and documents that support the $622,818.17 investment during 2019 and early 2020.

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HSBC Bank USA, N.A. - Image Archive
HSBC Bank USA, N.A. - Image Archive
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Siar, CA 91342
MF MO

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Account Number Date Posted
07/16/2019 0 .-. 0000040018 16500.00 000000
HSBC Bank USA, N.A. - Image Archive
TS Construction
8001 Somerset Blvd., #19
Paramount. CA 90723
Mr' Morris Pouldar
9460 W Olympic Blvd
Beverly Hills . CA, 90212
Dear Mr Pouldar,
This is our invoice for the sheet metal work and rain gutters installation for the roof for the above mentioned property address. Please issue a check in the amount of $3400 plus $250 for the installation of water valve to the irrigation system payable to T.S. Construction as soon as possible.
a
Sincerely.

Tony Lattouf
e {o
HSBC Bank USA, N.A. - Image Archive
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paramount ca 90723
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HSBC Bank USA, N.A. - Image Archive
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";347
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16018 Cre Duarmond Rd
Sy#mar. CA 91342
MEMO invoice AM2019-02

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90-4066/1222 59/2019
$2000.00
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HSBC Bank USA. N.A. - Image Archive

HSBC Bank USA, N.A. - Image Archive
n
59/2019
Beverly Hts Out, inc. HSBC CO
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. CA
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� L6P EQUIPMENT
E
5545 E. GAGE AVE
BELL GARDENS, CA 90201 www.Igprontats.com
323-569-0969 Phone
323-569.0930 Fax
[Customer 1236

Status: Completed
Invoice #; 111776
Invoice Date: Fri 10/11/2019
Date Out: Tue 10/ 8/2019 9:00AM
Operator: Lanai Gomez
Antoine Lattouf
1221 Brunswick Ave
SOUTH PASADENA, CA 91030
Ordered By: Iony 626 643 1880
Delivery Tue 10/ 8/2019 9:00AM
·any 626-643-1880
75 gas station
946 w Olympic blvd
BEVERLY HILLS. CA 90212
626643-1880 Pone
Pickup Tue 10/ 8/2019 2:01PM
Tony 626-643-1880
76 gas station
9460 w. olympic blvd
BEYERL Y HILLS, CA 90212
0214 Key ttems Rented Replacement Cost eturned Dato Pne 5 Doosan Fi Litt $0 '0 each Petted Tu6 10/82019 201PA4 $1.77 tater at 32J3 Meter I. 2 Icta: tours on meter 12
a$ 1 45 3¥ +1day $145 00 1week $580 09 4we6is $1 2GK.UC CBC3250 - - -1€ -- 92019 -- 4+ 108219 -· .__ ...._ _
0ty Ke; terns Status Each Pnice .

Leery Charge Sok, $125.00 $125.00
'Ku' cap Charge S0id $125.00 $12500
c, 0PANE FUEL iHY GALLON Puked $2 74 $2.74
+yments made on this contract
Re"aISa PE $451 20 F 10/11/2019 ---------
Total $451.20
ct I conn
Rental: $158.77
+es40'$ ~Air tom all lbty
re Damage Waiver: apart ot ts contract RF AD TEN $1s.8s I Sales: $2.74
4ntetwd Qt allowance wit be rna it tti 0hf geed dreservtons canceled wthen Delivery Charge: $250.00 ·---a
Subtotal: $427.39
I Enviro fee: $6.35

9.50 Sales Tax.: $17.46
.

Total: $451.20
- --
Paid: $451.20
---
Amount Duo: $0.00 -.. .. . Antoine Lattouf
.

Signature:
r;; e'a etiurbunprerly nooty u wtt 3Q metes r curs
ee »as arewaecacekoan fee up te 14? oi the tout #rout y be r+ ·sunt o lr te ant date nuf
Rental Contra
s ,2rs rrevek a$sci@ct con&so$ mp1iv4 errors and card»ens 1a2 an an dtr$0!/et $ 0&)8bog These terrs ant cordons
Mohcation #t
HSBC Bank USA, N.A. - Image Archive
401361
1 $
1 a-}
9 10/16/2019
$ "451.20
90-4006/1222
HSBC C

ODER OF
PAYTOTHE Antoine Latouf
Reinbursement .. it Rental for Pum
ME MO
Antoine Lattouf
ft Mtdref Flt.One g42Q4tr+vwww+wee
Account Number Date Posted lrd Ind Check Amount Sequence Tran Number Number Code
10/25/2019 0 0000040136 451.20 000000
HSBC Bank USA, N.A. - Image Archive
HSBC Bank USA, N.A. - Image Archive

HSBC CO
90-4086/1222
Z:'33 ire uow
Antoine Lattouf
11/412019
$"300.00
- 40160 I
1 $
1 -}
0 Theel(feint&Q/1( wwwwee
MEMO
tems for 9460 W Oymp Blvd Pro,ect
Account Number Date Posted lrd Ind Check Amount Sequence Tran Number Number Code
11/06/2019 0 0000040160 300.00 000000
HSBC Bank USA, N.A. - Image Archive
3:14 PM Beverly HIlls Oil Inc
10/2420 All Transactions for G Eras Tech Inc.

All Transactions
Pe Nun Daste Account Amount
Bl 14¢ 08/10/2020 Accounts Payabie -140.00
B Pm! -Checd 40514 06/10/2020 Beverly Hite Oi Ire =/ Bi 122 07/2202020 Accounts Payable -250 00 B Pt -Ce0i 40492 07/222020 Bevry Has ON Inc -250.00
84 63 06/20/2020 Accounts yable -5,710.00
BI Pmt -Chace 40435 06/20/2020 Beverdy Ms Oi inc 5.710 00 Bi 93 06/13/2020 Accounts ayable -500.00
Ban Pmt -Check 40413 06/13/2020 Bovey He Oil inc -500.00 Bal 1014 0302/27020 Accounts Payaboi ·1.250 00
Bar Pmt -Cnei 40264 0302/2020 Beverty His O8 in -1.250 00 B 1048 01/252020 Accounts Pgysbi -850 00
Bu Pm4 -Ceo 24152 01/25/2020 Bvsty Hi' Oil lne -850.00
Bi 1039 o103v2020 Accounts Payable .190 00
gu Pt -Ch&i 17455 01/032020 Devery Mas o lne -190 00
Bu 1020 10/162019 Accounts Payable -1.600.00
8 Pmt -Cheoi 40138 10/162019 8every HS Cl inc -1,600.00 BI 06/252019 Accounts Payable ·1,250 00
Bar Pmt -Checi 40080 0625020 19 Beverly His Oil inc -1,250. 00 Total

\
G 3Tech lnc
2 Nabash Ave
Los nceles, CA 90033 US
a1ans, [email protected]
76 Beverly Hills
Invoice
83 DATE
03/10/2020

TOTAL DUE
$5,910.00

DUE DATE
04/09/2020
TERMS
Net 30

ENCLOSED
Lighting
16 Electdcal and
16 Electrical and
Lighting
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Electrical and
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Eloctfcal and
16 Electrical and
Lighting
16 Electrical and

DESCRIPTION
Add a circuit, conduit to instal an outlet in trash
enclosure
instal a light with switch in trash enclosure
instal circuiit and outlet for soda machine
ft
ice maker
lnstal 6 outlets, circuit and conduit above Tbar front of building
conect propane to temporary power
Instal circuit, conduit and 4 outlets on top of walk in cooler
Instal conduit, circuit and GFCI outlet tor irrigation
Instal 2- 1 inch conduits with weatherheads up on roof
for low voltage wires
Relocate 4 outlets higher in coffe island
Replace 4 regular outlets with 4 USB connection
Relocate Data box outlet closer to it
lnstal new circuit and fourplex outlets for satelite,
modem, etc
Finish 2-1inch pvc camera conduits at two small price
signs
Finish 1 inch pvc camera conduit from trash enclosure
to ouside heally tank
Instal 2- 1 inch camera conduits from office to beverwill small price sign
Add a J box to camera conduit run behind building
Dig a trench in planter on Beverwill Dr to instal a 1 inch OTY a"
300.0,
180.o'
1eo.o
66g
240.00
%/
200.0o/

40.o/
soc
200.00 I
2o
veo oe/
350 I .00
/ 60.00 / e%
AAO!J.'
300.00
180.00
180.00
650.00
100.00
420.00
240.00
120.00
200.00

40.00 50.00
200.00
240.00
180.00
350.00

60.00 340.00
AMO
45 ,910
0 RATE
6C
50(
6»i» os
so.0o. st
Go»
QrY

BALANCE DUE
sconect power feeders to office and cashier and
nster them to new panel and power temporarilly.
provide breakers)
staled and removed temporary lighting for office and
shier

DESCRIPTION
camera conduit all along the planter to corner price
sign
Add a J box to 1 inch price sing camera conduit close
to AW
Cut flag pole shorter. run conduit, circuit and instal
LED area light on it
Inspector correction: Instal 2 bug eyes emergency
lights in kitchen and electrical room
a
'041 ' ,"9
Lighting
16 &"al and
Lighting
16 Electrical and
Lighting
16 Electrical and
16 Electrical and
Lighting
16 Electrical and
Lighting
16 Electrical and
Lighting
10 S70
card

PAY TO THE

ORDER OF
Beverly HHIs Oil, Inc.

Beverly
946 W. Olympic Blvd
Hi, CA 90212
(310) 557 0591
G Eras Tech Inc.

HSBC CO
90-4086/1222 6/20/2020
$ "5,710.00
Five Thousand Seven Hundred Ten and 001(vu+vi DOLLA
G Eras Tech Inc.
2704 Wabash Ave
Los Angeles, CA 90033
MEMO
Inv # 83; 9460 W Olympic Blvd Project
Beverty Mils Oil, inc
6 404
G Eras Tech Inc.

Date Type Reference
6/20/2020 Bill 83
6/20/2020
Original Amt. Balance Due Discount
5,710.00 5,710.00
Check Amount
Payment
5,710.00
5,710.00
Beverly Hills Oil Inc. Inv # 83; 9460 W. Olympic Blvd Project .,.
5,710.00
;
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PAY TO THE

ORDER OF
Beverly Hills Oil, Inc.

Beverly
9460 W. Olympic Blvd
»t, CA 90212
(310) 557 0591
G Eras Tech Inc.

HSBC CO
90-4086/1222
40419 &w13/2020
$ "500.00
je luffed and[Q]1Q0ttt wr v DOLL
G Eras Tech Inc.
2704 Wabash Ave
Los Angeles, CA 90033
MEMO
Inv # 93; 9460 Project
Beverly Hts Oil, inc.

G Eras Tech Inc
Date Type Reference 6/13/2020 Bill 93 Original Amt.
500.00
6/13/2020
Balance Due Discount
500.00
Check Amount
Payment
500.00
500.00
Beverly Hills Oil Inc. Inv # 93, 9460 Project 500.00
G ERAS Tech Inc
90033 us
[email protected]

ZILL TO
76 Beverly Hills
9460 W Olympic Blvd
Beverly Hills CA 90212
Invoice
1020
DATE
10/08/2019

TOTAL DUE
$1,600.00
DUE
-
DATE
11/07/2019
• TERMS
Net 30

ENCLOSED
16 Electrical and
Lighting

DFSCIP TION
Remove 16 existing canopy lights and Instal 16 new
canopy lights

QTY RATE
1,600.00
AMOU
1,600.00
BALANCE DUE $1,600.00

3.07 PM
10/24/20
Beverly Hills Oil Inc
Transaction Journal
All Transactions
Trans # Type Date Numn Name Memo Account Class Debit
15459 BI Pmt -Check 01/29/2020 40253 Building Details Inc. Inv # 01/27/... Beverly His Oil inc.

Building Details Inc. Inv # 01/27/... Accounts Payable
TOTAL
[-@svaso CA Av?
5roke

Francisco Casiano

BUILDING DETAI S
03/01/2020
76 Gastation
Moris Pouldar
1600 West Olimpic Boulrvard
2 Los Angeles Ca.

Received From:

Address:

City. State ZIP:

Phone:

Email:

Project Name:

This invoice Is to request a payment for the labor and material needed to finish the work for the project named above.

MATERIALS EXPENCES OF $ 2.018.49
LABOR EXPENCES OF $ 1,300.00
FOR THE AMOUNT OF $ 3,318.49
This refers to the work we performed for slab work and the design the metals for comers and edges around the slab wall we install at the store, also includes the installation and cleaning, and also, we install the piece a lumber to hang the Iv. At ceiling at front of cashier.

The fallowing amount includes labor and materials to completed. 33318.9
[ . °
(03/
12320 Washington PI. #C, LA, CA 90066 ·Cell: 310-497-1048·Fax: 310-280-0485·E-mail: [email protected] Francisco Casiano

B U I DING DF TAILS
Invoice
01/27/2020
Name of Owner/Authorized
Representative:

Address:

City, State ZIP:

Phone:

Email:

Project Name:

Moris Pouldar
1fl!li;,est Olimpic Boulevard
Los Angeles, CA
Moris Project
This invoice is to request a payment for the labor and material needed to perform the progress work for the project named above.

This part refers to the paint work for the gondolas we unbuild t and bring it to the paint shop to do powder coat paint then we bring it back and re build it again.

Then we star install it the slab wall on the walls.
o
Material Amount of $ 2,446.93 235
Labor Amount of $ 3,100.00
Total Amount fo�/
12320 Washington PI. #C, LA, CA 90066 ·Cell: 310-497-1048·Fax: 310-280-0485·E-mail: [email protected] HSBC Bank USA, N.A. - Image Archive
BEVEL 1.9 mwo. 10317
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HSBC Bank USA, N.A. - Image Archive
40148
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8 10722/2019
$"9.369 69
90-4006/1222

HSBC CO
Souther Cal torn»a Edison
PO Box 800
Rosemead, CA 91771.0001
MEMO
Inv # 355581/¢ ± 7502509T
3$';{ sooner ca+tor eave
I
Account Number Date Posted lrd Ind Check Amount Sequence Tran Number Number Code
11/01/2019 0 0000040148 9369.69 000000
HSBC Bank USA, N.A. - Image Archive

3.16 PM Beverly Hills Oil Inc
10/2420 All Transactions for Jlan Kerendian
April 27, 2015 through October 24, 2020
'y» Nun Date Account Amount
Apr 27, '16 ·0et 24. 20 ..4
Baur 06/16/2017 Aoounts Feeble
Ba Pmnt -Check 36r02 06/162017 Bevety He Oil inc ·2.500 00 B 05/132016 Accounts Payable -500 00
Ba Pmt -Ce0 37901 05132016 Beverly HR Oil lmc ., Bu 05/132016 Accounts Peryable = Bu Chea mnt -Check 3r9o2 05/132016 eve1y s OM inc ·2,500 00
37789 03/162016 everty Ms OM in. 46,000
BN 11/12/2015 Acunss Payable -6500.00
Bar Pmt -Checi 3742 11/12/2015 Bevly ill OM Ire 500 00
B 0603002015 Accounts Payable = B Pt -Ceo 37211 05030/2015 Bevony Mt Oil Ire -500.00 8 0427/2015 Accounts sable -2,500 00
Bl Pmt -Cnoc 37135 04021/2015 Beverly Mils O4 inc -2500 00 Apr 27, '15 ·0ct1 24, 20 /
Page '
HSBC Bank USA, N.A. - Image Archive
BEVERLY HILLS OIL, ING. at WY 9460 W uYC BLVD LS, CA 902124226 ORDERPAY TO THE Or Jign Kerendian
Ji«an Kerendiuan
1756 Barry Ave
Los Angeles, CA 90025
Revewy Huts Food Mart Const&ton

HSBC CO
$0-4066-1222
362001
102/2014 f
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1 $ ·7.600.00 i
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Account Number Date Posted lrd Ind Check Amount Sequence Tran Number Number Code
12/05/2014 0000036200 7500.00 000000
HSBC Bank USA, N.A. - Image Archive

AGREEMENT BETWEEN OWNER AND CONSULT ANT
This agreement contains of three pages and is made October 2" 2014 between, Mr. Mories Pouldar, located at 9460 Olympic Blvd, Los Angeles, California 90212, hereinafter referred to as the Owner, and Amor Manligas and Jian Kerendian, located at 1756 Barry Ave, Los Angeles, California 90025. ...

Whereas, the owner intends to construct a T. I. and change of use of mechanic bays to expand the existing retail/market within existing gas station, approximately between 1500- 3000 square feet of one story, slab on grade, at above mentioned address.

The owner and consultants, for th considerations hereinafter stated, agree as follows; A.

B. The owner a
thousand doll
for the above named project professional services hereinafter set ts for such scrvices mentioned in this contract a fee of twenty er payment and reimbursements as hereinafter provided.

I. Architect's services;
A. Drafting of schematic design and concepts, with recognition of the project criteria of the client, considerations of special design co ccpts, and necessary conferences with thc Owner.

B. Drafting of construction documents for, market'retail store, including, plot plan, floor plan, roof plan, elevations, onc section, door and window schedule, architectural standard details, notes, electrical fixture plan, city 's work, including, plan submittal, health department scrviccs, plan check correction, and permit services, up to obtaining building permit and construction starts.

C Consultant's responsibilities for the project shall terminate upon completion of the above services.

D. By obtaining building permits, the consultants will be releascd from all obligations. /
I

4. Limitations;
In the event of any errors, omissions and/or any other liability being determined against the designer, the maximum damages recoverable against the designer shall be limited to the half of actual amount paid
agreed
to the designer. In case of dispute, between the two parties, the dispute shall be submitted to arbitration.

All claims, disputes and other matters in question between the parties to this agreement, arising out or relating to this agreement or the breach thereof. Shall be decided by arbitration in accordance with the construction industry arbitration rules of American Arbitration Association then obtaining unless the parties mutually
consolidation,
agree otherwise. No arbitration, arising out of or relating to this agreement, shall include by written consent
joinder or in any other manner, any additional person not a party to this agreement except by containing a specific reference to this agreement and signed by the architect, the owner and any other person sought to be joined. Any consent to arbitration involving an additional person or persons shall not constitute consent to arbitration of any dispute not describedtherein orwithany person not named persons
or describedtherein. This agreement to arbitrate and any agreement to arbitrate with an additional person or duly consented to by the parties to this agreement shall be especially enforceable under the prevailing arbitration law.

Notice of the demand for arbitration shall be failed in writing with the other party to this agreement and with the American Arbitration Association. The demand shall be made within a reasonable time after the claim, dispute or other matter in question has arisen. In no event shall the demand for arbitration be made after the date when institution of legal equitable based on such claim, dispute or other matter in question would be barred by the application statue of limitations.

The award rendered by the arbitration shall be final and judgment may be entered upon it in accordance with applicable law in any court having jurisdiction thereof.

This document in two copies constitutes the entire agreement between parties and both copies are originals and there are no other agreements, conditions or representatives verbal or in writing, between the parties except as expressed herein.

In witness whereof, the parties hereto have made and executed this agreement on the day and year written below.

This con sl ill be void and canceled after 7 business days, if not signed by the owner. "E,
Amor Manligas
C15983
Jian Kerendian
707124
3:18 PM
1002420
Beverly Hills Oil Inc
AH Transactions for Parin, Inc.

AN Transactions
Amount
3996
06242019 Aouts Pyabi« 04042019
05024/2019 Accounts Beverty Mis Payable O» inc
39891 0404/2019 Bever1y Hi O lne
-2,000 00
-2,000 00
-1,600 00
-1,600.00
1 Page t
Feb 17. 2017 PAR IN
-Client: Beverly Hills Oil. Inc
9460 Olympic Blvd.

Beverly Hills. CA 90212
Ph: 310.200.5944
Project. 9460 W. Olympic Blvd.. CA. electrical fueling system of Gas Station Name Date
Dear Morris.

I would like to submit our proposal for providing construction drawings of Electrical for fueling system of above project as follow: Fee performing services for this project is:

A-Fee for fueling $4.000.00
After the preliminary agreement, additional services which is not attributable to Parin Inc. with the requirement of changes to the electrical would be invoiced as $150.00 per hour. It is clear that the services would be offered upon mutual agreement by both parties.

For scope of work see attached exhibit "A"
I would like to appreciate the opportunity. If the above proposal meets your approval. please send me a copy after you sign it.

We look forward to working with you on this assignment
Schedule_and_Payment;
The time span for delivery and submitting this projcct to the owner is approximately 2 weeks after acceptance of this proposal and receipt of the retainer and Architectural drawings. Payment shall be made as follows: 40% of the payments is due at start as a retainer, 50% of the payment is due upon submittal of plans, I0% after obtaining the approval from the BH City (plan check).

Sincerely,
Parnin
Ali Danesh. P.E.
{ a000.00
Parin, In
5010 Ccrrillos Dr. Woodland Hills. CA 91364. Tel: (818) 633-4110. Fax. (818) 883-7076 Web: parinlne@yahoo. m \

April 2, 2019
Re: 9460 W. Olympic Blvd
EXHIBIT "A"
I. Coordinating with other design professional.

2. Preparing electrical drawings for plan check submittal.

3. To answer RFls in a timely manner.

Work includes only the following:

Electrical Fueling gas station:

I. Panel schedule and conduit sizing for fueling equipment.

2. Power for fueling equipment.

3. Control diagram.

Owner/Architec will provide for engineer:

I. Floor plan CAD format.

2. Existing single line diagram and electrical power plans.

3. Fueling Equipment schedules.

Excluded fee:
-Permit and Plan Check fees.
-plan check processing (submittal. meeting) charge hourly. -No any engineer works for related to gas station and other retails. -No site work. only fueling.

Parin, Inc.
5010 Cerrillos Dr. Woodland Hills. CA 91364. Tel: (818) 633-4110. Fax: (818) 883-7076 Web: [email protected] BILL TO:

NAME:

Mr. Morris Poudar
Project Address:
9460 W Olympic
Beverly hills, CA
Att.: Mr. Morris
Parin, Inc. Construction
Consulting Mechanical/Electrical Engineers
Invoice
Datel4/17/2019 Invoice #[Oyl

SERVICE DATE DESCRIPTION AMOUNT
1-Engineering Service 4/8/2019 Engineer service submittal plans Gas station Fueling Electrical fueling electrical
50% per contract $2,000.00
Amount Due $2,000.00
Thank you very much for your business
Parin, Inc
50 IO Cerrillos Dr.

Woodland Hills, CA 91364
[email protected]
Cel. 8 1 8 .633.4110
fax 818.883.7076
3;11 PM
1602420
Beverly Hills OII Inc
All Transactions for David C W .

December 8, 2016 through 0es"· lelSS + roper 24, 2020
Type Nunn

8.1«·oz.2
a Pt -ca !3240 06072019
84 39978 06/07/2019
Ba Pt .cnae '2119 05/292017
Bar 38664 029/2017
Bar Pmt -ch '12060 04102017
BM 38557 04/10/2017
B Pm. '112009 0322201
$, 'Cea 38530 03/222017
or« c{LL 1wove
Dec 4, '16-0ct24, 20 12062016
Accounts Bvory Cl +ayable Aooounts Paryalo
le Beverly Accounts
Ms Peyable ON nc
Accounts
6very ill Oil lne Beverly
Payable Aooounts
it Peyatbie Oil inc Beverly Mis Oi inc.
-612.50
-612.50 28 00
-285 00
-23431
·-23431
4750
-475.50

3.863
3usG./
0_"
Dote
o c»es» h (
2

D DAVIDC. WEISS .f2>. AA.

C -IL
\y Structural Engineer & Associates, Inc.
20812 Ventura Blvd., Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
Bil To
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Blvd
Beverly Ilils, CA 90212
Project
Proposed Remodel
9460 W. Olympic Blvd
Beverly Hills, CA
Date
11 / 1/2016
Invoice #
111829
Terms Rep Project
Net 30 FSR POU2.116
Description Qty Rate Amount
Enginccring Production
arzin S. Rahbar L.5 175.00 262.50
7/6/16 Pouldar, W. Olympic Remodel
Farrin S. Rahbar 2 175.00 350.00
7/7/16 Pouldar, W. Olympic Remodel
Farzin S. Rahbar 1 175.00 175.00
9/16/16 Pouldar, Olympic Blvd.
i 1_,}) Farzin S. Rahbar 3 175.00 525.00
9/19/16 Pouldar, Olympic Blvd.

Farzin S. Rahbar 2 1.5 175.00 262.50
9/26/16 Pouldar, Olympie
Farrin S. Rahbar G*i 1.25 175.00 218.75
9/27/16 Poulda, Olympic
Frzin S. Rahbar 1.5 175.00 262.50
10/10/16 Pouldar, Olympic
Farzin S. Rahbar L.5 175.00 262.50
10/11/16 Pouldar. Olympic, B.H
Farzin S. Rahbar 4 175.00 700.00
10/14/16 Pouldar, Beverly Hills
Farrin S. Rahbar 0.5 175.00 87.50
10/18/16 Pouldar, .H
Farrin S. Rahbar I 175.00 175.00
10/19/16 Pouldar, B.H.

Farrin S. Rabbar 3 175.00 525.00
1020/16 Pouldar. B.H.

Farzin S. Rahbar 2 175.00 350.00
10/21/16 Pouldar. Beverly Hills
Farzin S. Rahbar l 175.00 175.00
10/25/16 Pouldar, B.H.

Total
Credits
Balance Due

Doc. Wess ,_. 4=
wsuaura! Eneer s Assa..aEa
20812 Ventura Blvd., Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
Bill To
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Blvd
Beverly Hills, CA 90212
Proposed Remodel
9460 W. Olympic Blvd
Beverly Hills, CA
Date
11/1/2016
Invoice #
111829
Terms Rep Project
Net 30 FSR POU2.116
Description Qty Rate Amount
Farrin S. Rahbar 2 175.00 350.00
1026/'16 Pouldar, B.H.

Farrin S. Rahbar 2 175.00 350.00
10/27/16 Pouldar, B.H.

Drafting Production
Shawn Wolfson 1 90.00 90.00
10/11/16 Roof beamsand columns locations
Parth P. Gudhka 5 125.00 625.00
10/21/16 Drawn Plan and Details
Parth P. Gudhka 2 125.00 250.00
10/24/16 Drafting
Pnth P. Gudhka I 125.00 125.00
10/25/16 Drafting
In House Plot24" x 36" 9 7.00 63.00
Discount -2,321.25 -2,321.25
Interest of L.5% per month will bc charged on all invoices not paid within 30 days of invoice date. Total $3,863.00 We accept Visa, Master card and Amcniean Fxpres». I% surcharge will apply. Credits -$3.863.00 ·No surcharge on wire transfer.

Balance Due $0.00

Date Invoice #
Proposcd Remodel
9460 W. Olympic Blvd
Beverly Hills, CA
... 1��1 3_,_61_2_0_, _2-009---,
Bill To Project
Mr. Morris Pouldar
Beverly Hills Oil, Inc
9460 W. Olympic Blvd
Beverly Hills, CA 90212
D DAVID c. wEss 1. ..
so.as e»see s A.ca.Hz?
20812 Ventura Bvd., Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
Terms Rep Project
Net 30 SR POU2.116
Description Qty Rate Amount
Engineering Production
Farzin S. Rahbar 3 175.00 525.00
3/10/17 Pauldar, Olympic, ATM Anchorage
Drafting Production
Shawn Wolfson 0.5 90.00 45.00
3/10/17 ATM Anchorage
In House Plot 24" 36"° 9 7.00 63.00
Discount 45° -157.50 ·157.50
eInterest of 1.5% per month will be cbarged on all mvoiccs not pad within 30 days of invoice date. Total $475.50 We accept Via, Master card and Amencan Express. 1% surcharge will apply. Credits -$475.50 No sun barge on wire transfer
Balance Due $0.00
Date Invoice #
Proposed Remodel
9460 W. Olympic BId
Heverly I~ills, CA
�i-Tllk'!::\:t�1---------41-SrJ._0__7 _12-0-50---,
Bill To Project
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Blvd
Beverly Hills, CA 90212
D DAD C. WEISS D>
f
S
-=Pt"rt.I
tructural Engineer & Associates, Inc.
20812 Ventura Blvd., Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
Enginccring Production
Farzin S. Rahbar
3/27/17 Walk-in Cooler
Farzin S. Rahbar
3/30/17 Pouldar, Olympic. Fireproof Paint. Reviewed Approval fur Paint Thickness. Talked with Paint MFR Engineer
Discount
Total Reimbursablc Expenses
3/14/17 FedEx
Description
Terms
Net 30
Qty
Rep Project
FSR POU2.116
Rate Amount
175.00 175.00
175.00 175.00
-150.00 -150.00

34.31 Interest of 15% per month will be charged on all ivoces not paid within 30 days of invoice date ·We accept Visa. Master card and Amenican Express 1% surcharge will apply.

No surcharge on wire transfers.

Total
Credits
Balance Due
$234.31
-$234.31
$0.00
Date Invoice #
Project
Proposed Remodel
9460 W. Olympic Blvd
Beverly Hill, CA
� S/19/2017 112119 ah
Bill To
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Bd
Beverly Hill, CA 90212
D DAVIDC. WEISS _.0». .AA.

C II
W Structural Engineer & Associates, Inc.
20812 Ventura Bvd., Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
Terms Rep Project
Net 30 FSR POU2.116
Description Qty Rate Amount
Enginccring Production
Farrin S. Rahbar J 175.00 525.00
5/9/17 Pouldar, Olympic, Wall Above Coolers, Awning Detail Drafting Production
Shawn Wolfson 0.5 90.00 45.00
5/9/17 Awing and wall details
Discount -285.00 -285.00
interest of I.5% per month will be charged on all invoices not paid within 30 day of voice date.

We accept Vis, Master card and American Express I% surcharge will apply No surcharge on winc transfers
Total
Credits
Balance Due
$285.00
-$285.00
$0.00
D 0AVDc. wEIss _cs. A»
C
\y Structural Engineer & Associates, Inc.
20812 Ventura Blvd., Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
BI To
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Blvd
Beverly Hills, CA 90212
Proposed Remodel
9460 w. Olympic Blvd
Beverly Hills, CA
Date
5/14/2019
Invoice #
113214
Terms Rep Project
Net 30 SR POU2.116
Description Qty Rate Amount
Engineer Client Revisions
Farzin S. Rahbar 2.5 175.00 437.50
4/12/19 9460 Olympic, Col. Conn. & Front Elevation
Farzin S. Rahbar 4 175.00 700.00
4/27/19 9460 Olympic, Front Remodel
On-Site Observation
Farzin S. Rahbar I 175.00 175.00
4/5/19 Pouldar, Observation.

Shawn Wolfson I 90.00 90.00
4/5/19 Structural Observation
Farzin S. Rahbar 2 175.00 350.00
4/15/19 9460 Olympie, Observation
Farzin S. Rahbar 2.5 175.00 437.50
4/18/19 B. IH., 76 Suation, Met with Morris & Mario
Drafting Production
Shawn Wolfson 0.25 90.00 22.50
4/12/19 Detail
Shawn Wolfson 0.25 90.00 22.50
4/16/19 SSK-03
Professional Courtesy Discount -635.00 -635.00
Interest of L.5% per month will be charged on all ivoices not paid within 30 days of invoice datc.

We accept Visa, Master card and Amenican Fxpres. I% surcharge will apply. ·No surcharge on wire transfers.

Total
Credits
$1,600.00
-$1,600.00
Balance Due S0.00
D DAvDc. wEIss _cs. •
C = W Structural Engineer & Associates, Inc.
20812 Ventura BNd., Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
Bil To
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Blvd
Beverly Hills, CA 90212
Project
Proposed Remodel
9460 W. Olympic Blvd
Beverly Hills, CA
Date
5/30/2019
Invoice #
113240
Terms Rep Project
Net 30 FSR POU2.116
Description Qty Rato Amount
Enginccring Production
Farrin S. Rahbar 175.00 175.00
5/14/19 76 Station, Researched Original Drawings
Farzin S. Rahbar I 175.00 175.00
5/16/19 Reviewed Plans for Fuel Lines!
Engineer Client Revisions
Farzin S. Rahbar 1.5 175.00 262.50
5/18/19 76 Olympic, Revised Ceiling Support
On-Sitc Observation
Farzin S. Rahbar 3 2 175.00 350.00
5/29/19 76 Station, Structural Observation • Professional Courtesy Discount .350.00 -350.00 \
Interest of 1.5% per month will be charged on all invoices not paid within 0 days of invoice date.

We accept Visa, Master card and American Lipress. I% surcharge will apply.

Total
Credits
Balance Due
$612.50
-$612.50

50.00 D DAV»DC wEsS _.». 4I»
f
Structural Engineer &
-PR""Tr
Associates, Inc.
20812 Ventura Bvd, Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
8M To
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Blvd
Beverly Hills, CA 90212
Description
Engineering Production
Farzin S. Rahbar
7/18/19 76 Station, Propane Enclosrc, AC Units Scrcens
Farrin S. Rabbar
7/25/19 Pouldar, Olympic Station, RTU Screen
Drafting Production
Shawn Wolfson
7/26/19 Details
Project
Proposed Remodel
9460 W, Olympic Blvd
Beverly Hills, CA
Terms
Net 30
Qty
2 5

1.5 Date
8/7/2019
Rep
SR
Rate
175.00
175.00

75.00 Invoice #
113353
Project
POU2.116
Amount
350.00
875.00
112.50
Professinal Courtesy Discount -350.00 ·350.00
interest of 1.5% per month will be charged on all invoices not pad within 30 days of nvoice date.

We accept Visa, Master card and American Epress I% suncharge will apply.

No surcharge on wre transfers.

Total
Credits
$987.50
$987.50
Balance Due $0.00
D DAV»pc. wEss .N. A
C <Ht
\y Structural Engineer & Associates, Inc.
20812 Ventura Blvd, Suite 200
Woodland Hills, CA 91364
Tel 818 227-8040
Fax 818 227-8041
Bill To
Mr. Morris Pouldar
Beverly Hills Oil, Ince.
9460 W. Olympic Blvd
Beverly Hills, CA 90212
Description
Engineering Production
Farrin S. Rahbaur
8/21/19 9460 Olympic. Revised plans and responded to the Plan Check.

Discount Professional Courtesy
Proposed Remodel
9460 W. Olympic Blvd
Beverly Hills, CA
Terms
Net 30
Qty

1.5 Dato
974/2019
Rep
FSR
Rate
175.00
-75.00
Invoice #
113390
Project
POU2.116
Amount
262.50
-75.00
lntcrest of1.5% per month will be charged on all invoices not paid within 9 dayy of invoice date "We accept Visa, Master card and American Express. I% sun barge will apply.

No surcharge on wre transfers
Total
Credits
$187.50
$187.50
Balance Due $0.00
D DAVID c. wEIss _f. CD
'scar e»nee s As.ca.a.EE?
20812 Ventura Blvd, Suite 200
Woodland Hills, CA 91364
Tel 818 227.-8040
Fax 818 227-8041
BiUTo
Mr. Morris Pouldar
Beverly Hills Oil, Inc.
9460 W. Olympic Blvd
Beverly Hills, CA 90212
9 Project
Proposed Remodel
9460 W. Olympic Blvd
Beverly Hills, CA
Date
9/26/2019
Invoice #
113437
Torms Rep Project
Net 30 FSR POU2.116
Description Qty Rate Amount
Engineering Production
Farzin S. Rahbar 2 175.00 350.00
9/4/19 9460 Olympic, Revised Roof AC Screens
Farrin S. Rahbar I 175.00 175.00
9/5/19 9460 Olympic, Revised Roof AC Screens
Discount Professional Courtesy -150.00 -150.00
Interest of L.5% per month will be changed on all invoices not paid within 30 day of invoice date ·We wept Visa. Master card and American Express. I% surcharge will apply.

No surcharge on wire transfers.

Total
Credits
$375.00
-$375.00
Balance Due S0.00

2.59 PM Beverly Hills Oil Inc
10/2420 All Transactions for A& N Design Group
All Transactions
n Nun Date Account Amount
Ba 10&0 05/11/2017 Accounts ayable -650 00
Ba mt -Chedi 36631 0511/2017 Beverly Hi4 Oil le -550 00 8 1059 08/30/2016 ooounts Pryable 4.225 00
Ba Pat -Cn6ox 38097 0a/302016 Beverly Nits O inc 4.22 00 Bu 07/042016 Accounts Psyable -162$ 00
8 Pmt -Check 37985 07/042016 Bcvarty s Oil inc -1.625.00 Tota
{
So°

As»

DESIGN GROUP
Haynes Street, #2 Reseda, (
818) 288-4361, Fax:

E-mail: Aras

PROPOSAL
RE: 76 Gas Station/Market 9460 W Olympic Blvd, Beverly Hills, CA 90212- (PROJECT) ATTN: Mr. Morris Pouldar, 9460 W Olympic Blvd, Beverly Hills, CA 90212 (CLIENT} We (A & N DESIGN GROUP) are pleased to submit our proposal for Mechanical, Electrical and plumbing shell only design services for the 76 Gas Station/Market at 9460 W Olympic Blvd, Beverly Hills, CA 90212
-contractor prior to and during
7-4 9ya'es%
6a0.~' 4l 65.0° ---------- -- � .

Scope of work will
loT Cd skt Ck5 5?
Uwqk« 5Aw4 CAL«canree- Gd Co-Au.

Mechanical design i eludes:

1.Provide Load calcul ion and AC uni

2. Provide mechanical drawings

3. Provide exhaust fan for toilets.

4. Envelope and mechanical Title-24 Calculation.

Su?v4 [2s+a ct·r
Cor?uArc d , col
Plumbing design includes:
1- Plumbing plans for sewer and vent system.
2- Plumbing plans to provide new Hydraulic calculation. 3- Plumbing plans to provide new Hot and cold water system design and sizing. 4- Plumbing riser diagrams.
5- Gas system and gas pipes sizing.
6- Roof drainage routing to the site. The Project scope for A&N Design Group, Inc. extends five (5) feet outside of the building footprint. Work beyond this point is not covered under this Proposal.

We will:
1- Coordinate with the architectural firm.
2- Perform necessary calculations and prepare working drawings for Mechanical, Electrical and Plumbing for the Gas station and ma1el
3- Prepare submittal for mecha · · I and plum · g drawings for contractors biding and coordination.
4- Answer all que: "
constructio
5- No meeting/site visi as been included on this pro
ho [eave 22A» s r?6r
Fee for the above pr ect will be $6,500
Electrical Design:
.1 1. Lighting and power plan;

2. Panel schedule and conduit sizing;

3. Service request from power company;
I 4. Attached lighting to the outside of the building.

5. Electrical load calculation and single line diagram. /6 Lighting Title-24
lelovnc CCC«ure
Fee schedule as follows:
25% before start of working
65% after completion. (Ready to issue to the plan check) 10% After plan check approval.

Exclusions:
1- Fire sprinkler system and design is not under this contract. 2- Emergency system (if required).
3- Fire alarm system design.
4- Plan check and permit fee.
5- Blue print expense, plotting and messenger services shall be reimbursable and will be marked up by 10%.
6- Construction administration or observation services or inspection in any manner; 7- Developing or designing any sound attenuation system any part of the mechanical systems within the PROJECT;
8- Delivery and pick up the plans. (This includes traveling time to submit the plans and pick up the corrections from the city)
9- Gas service request from the Gas Company.
10-SMP design and roof filtration system;
11-Site lighting;
12-Site storm drain system design;
13-Double lines ductwork and HVAC system for construction documents. 14-BIM 3D modeling (Revit).
15-Design of irrigation systems.
16-Design of structural supports.
17-Construction cost estimates.
18-Design of temporary utilities
19-Preparation of as-built drawings
20-Design of storm water management systems
21-Systems start-up and commissioning
22-Attendance at construction meetings
23-Lighting fixture location and selection(Architect will provide reflected ceiling plan); 24-All power receptacle locations. (Architect will provide reflected ceiling plan) 25-Job site visits. (Site visits if required will be charged based on $125.00 per hour including travel time);
26-Fuel system design including tank design and fuel pump design (by manufacture):
2 that the services were performed pursuant to generally accepted standards of professional practice in effect at the time of performance.

8. This AGREEMENT and the performance of the parties' obligations hereunder are for the sole and exclusive benefit of the parties. With exception of the parties, which shall have full rights to enforce the provisions of this agreement, no person or entity who is not a signatory to this agreement shall be deemed to be benefited or intended to be benefited by any provision hereof, and no such person or entity shall acquire any rights or causes of action against the parties hereunder as a result of their performance or nonperformance of their respective obligations under this AGREEMENT.

9. In the event CLIENT agrees to, authorizes, or permits changes in the plans, specifications or documents prepared by A & N DESIGN GROUP without A & N DESIGN GROUP's written consent, CLIENT acknowledges that the unauthorized changes and their effects are not the responsibility of A & N DESIGN GROUP and CLIENT agrees to release A & N DESIGN GROUP from all liability arising from the use of such changes, and further agrees to defend, indemnify and hold harmless A & N DESIGN GROUP, its officers, directors. agents and employees from and against all claims, demands, damages or costs, including attorneys· fees and expert costs, arising from the unauthorized changes.

IO. In the event any portion of this agreement is adjudged by a court of competent jurisdiction to be unenforceable, it is the express intent of CLIENT and A&N DESIGN GROUP that all other clauses contained in this agreement shall remain in full force and effect.

11. The A & N DESIGN GROUP may terminate this Agreement for its convenience at any time upon providing five (5) days written notice to the CLIENT. In such case, In such case and in the event that services rendered by A & N DESIGN GROUP are less than retainer amount of this contract, A & N DESIGN GROUP shall be required to reimburse CLIENT for retainer amount. Similarly, A& N DESIGN GROUP shall be entitled to receive as full compensation for all services performed hereunder payment for all Work performed prior to the date of termination, together with all retainage. Payment of such compensation is the sole and exclusive remedy of A & N DESIGN GROUP for termination of this Agreement by CLIENT hereunder and A&N DESIGN GROUP shall not be entitled to, and hereby waives, claims for lost profits and all other damages and expenses.

I thank you for this opportunity. If the above meets with your approval, please sign one copy where indicated below. Retain one copy for your files and re rn one to me. . /
Sincerely yours,
Arash Nazari, PE
•.nye<
.
signed by ..z - ... ..

Signature... . '!. .... � .�b..

Date 09-29-15

3.19 PM
10r2420
Beverly HIlls Oil Inc
All Transactions for Robert Simpson
All Transactions
Type Amount
B 06/242019 Accounts Payable -400 00
Be Pmt -Cn&ox 40000 06/2422019 Beverly His Oil nc. -400 00 BA 05v742019 Accounts Payable 400.00
Bi 05/242019 Accounts Parable -400.00
B Pme Cece 39957 05/242019 Beverty Hats O4 inc 400 00
Ba Pmnt Coo 39958 05/242019 Bovarty le Cl inc. -400 00
B 1,2 05414/2019 Accounts Payable -800.00
Ba Pmt Check 39940 05/142019 Bcvarty s OM inc. 800 00
Total
C I r' n ":J;t-15fq,ch,il yk led
Q«9J
T e o.e Po7<t
Page f
All Transaction ic Planners, Inc.

Type Nunn Amount
B4 215 04232016 Accounts Peysbie 420.00
Bad Prt -Chi 37853 04232016 Beventy Hits Oil ire -420 00 8 12/19/2015 Accounts Payabe -2,375 00
B Pre -Cnec 37613 12/19/2015 Beverly Ms OM inc -2J75 00 Total

COCO TRAFFIC PLANNERS, INC.

TRAFFIC • DESIGN • PARKING • MODELING • URBAN PLANNING
10835 Santa Monica Boulevard, Suite 202 • Los Angeles, California 90025 • Ph/Far. (310) 470-4870 • E-mail: [email protected] August 31. 2015
Morris Pouldar, Project Manager
JTRP L.L.C.
9460 W. Olympic Boulevard
Bevery Hills, California 90212-4236
Subject: 9460 W. OLYMPIC BOULEVARD GAS STATION CONVENIENCE MARKET

CIRCULATION STUDY PROPOSAL BEVERLY HILLS, CALIFORNIA
Dear Mr. Pouldar,
Per your request, I am pleased to submit this proposal to provide engineering consulting services with regard to your proposed convenience market development project, located at 9460 Olympic Boulevard, in the City of Beverly Hills, California.

Preliminary discussions with Mr. Bijan Vaziri, Senior Engineer with the City of Beverly Hills, reflected the following concerns: 1) the project's traffic generation, in relation to the present use; 2) verification of the proposed percentage of pass-by trips; 3) the project's internal circulation; and 4) the project's parking and loading plan.

The following scope of work is based upon your project description, the data in our possession at the present time, our understanding of the project, and the potential impact associated with the project' traffic generation. We envision our work as consisting of the following tasks:
• I
Task 1- Background Data Collection
We will fully utilize available data from City files and our own files. Our project engineer will inventory nearby roadways and intersection characteristics. Observations will be made of existing traffic operations in the site environs.

We will utilize the detailed information, as well as the plans you already provided to us, about the proposed land use quantities, and the correspondence you've had with the City of Beverly Hills. Any further information you have about the proposed land use quantities will be essential. We are interested in the number and type of uses, floor space, as well as parking supply. As a minimum, we will need the number of square feet included in the project, by land use. We also need to know the year in the future when the project will be completed and fully occupied. The site plan in digital format i
August 31, 2015
9460 Olympic Boulevard Gas Station Convenience Market Circulation Study Proposal Beverly Hills, California
will be desirable, 11 x 17 inches, or 8-1/2 x 11 inches hard copies, or PDF format will be acceptable.

Task 2 -Traffic Generation
In order to establish the existing project's traffic generation, the City has requested that driveway traffic counts be conducted at the site's two driveways. We proposed to conduct a traffic count on a Friday. The survey will identify the traffic generation in 15-minute intervals between 4:00 and 7:00 PM. In addition, we would conduct a survey of the parking occupancy, during the same period, in order to determine the availability of parking at the existing facility, and validate the adequacy of the proposed parking supply to support the proposed expansion.

Task 3. Analysis of Parking Impact
We will evaluate your project's plans in order to verify that they comply with the requirements set forth by the City of Beverly Hills Parking Code. We will evaluate the proposed internal circulation. A review of the location of the project's access point will be conducted, under existing and future traffic volumes. The project is required to provide a loading zone. Traffic operations and access to the loading dock will be evaluated. Mitigation measures, if necessary, will be stated for any identified parking and/or circulation problems relative to the project. A critique will be prepared regarding the general layout of the parking area, the site access, and parking circulation.

Task 4 - Report, Meetings, and Presentation
We would prepare an illustrated letter report covering our conclusions and recommendations, regarding the transportation impact of the project. Three copies of the report will be provided to you for your own use. The report will be suitable for submission to the City by you regarding the transportation impact of the project. If desired, we will meet with you to discuss our preliminary findings prior to preparation of our final report. During the course of the work, we would attend up to one meeting with you and/or the City staff for coordination purposes. Presentations to public bodies at hearings are not included (see below).

FEE AND SCHEDULE
Our fee for the work outlined in this proposal will be a flat fee in the amount of W
3,500.00. Should the City revise the scope of work to include a greater number of 0ia.t
urvey days to be counted, then an additional charge of $400.00 per each survey day ro, aR o a.

August 31, 2015
9460 Olympic Boulevard Gas Station Convenience Market Circulation Study Proposal Beverly Hills, California
Statements will be submitted monthly for work in progress or upon completion of the work at our option.

Progress reports will be based upon our estimated percentage of completion of the work. As may be noted In the rate schedule, statements are payable within 30 days after submission; after 30 days, unpaid invoices will have a 2.0 percent per month service charge added. You understand that full payment of our statements is contingent solely upon our delivery of the final product to you. We shall have the option of holding up work on your project when statements are unpaid and overdue unless mutual agreement is achieved.

This proposal may be considered as effective for three months of the date of this letter. If the project is not completed within three months after the scheduled completion date (due to no fault of Coco Traffic Planners, Inc.) an additional fee may be required due to Increased costs. The additional reimbursement shall be the subject of negotiation and mutual agreement between both parties.

Please call me if you have any questions regarding this proposal. We look forward to working with you on this most interesting project.

Respectfully submitted,
COCO TRAFFIC PLANNERS, INC.

Dr. Antonio S. Coco, P.E.

President
ASC/cr
Enclosures

CONTRACT APPROVAL
2 22
[.,«rt, his, ate re
tum
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Date

3.08 PM
10/24/20
Beverly Hills Oil Inc
Transaction Journal
All Transactions
Trans # Type Date Num Name Memo Account Class Debit
5364 8/I Pmt -Check 05/13/2015 37185 Centerpoint Radiu... Proposal# ... Beverly His Oil Inc.

Centerpoint Radiu... Proposal#... Accounts Payable
TOTAL
550.00
550.00
550.00

317 PM
10/24/20
Beverly Hills Oil Inc
All Transactions for Nick's Environmental Consulting, LLC AI] Transactions
Account Amount
Br 0227 11+07/2016 Accounts Payable 412 0
Bau mnt -Check 382745 11/07/2016 Bevry inc. -41200
Total
Paget
0Ds 1 INVOICE + · 4 : g an4LED$T02 -· U 7­
LOS ANGELES. CA 0m6
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PERMIT SERVICES
Miriam Guzman
6870 Suva St
Bell Gardens, CA 90201
310 617-0222 FAX 323 730-0737
Bl! To
Beverly Hills Oil Inc
9460 W. Olympic Blvd
Beverly Hills CA 90212
Tel: 310200-5944
i
!
Ship To
Date
02/24/2020 +023
Quantity
Permit
f
I
­
i
Description
Project: Permit Services for City of Beverly Hills
Beeverly Hills Oil
(Sign)
9460 Olympic Blvd
300.00
Project
Rubios
Amount
300.00
Plese lake Check p3y3ple to.

Miriamn Guzman
To Fay by <rut card please call 310 617-02277
Lat
Total 300.00
Payments/Credits 300.00 AID WTH CHECK 19J12
5gnature._ Balance Due 000.00
HSBC Bank USA, N.A. - Image Archive
10312
$0 40281222
DATE -2¥ 2s20
1 $ 3c0.·°
0 F
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BEVERLY 960 HILLS OIL, INC.

B£mt
w Ou»writ g.vb Y tLS CA 90212-423¢
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Account Number Date Posted lrd Ind Check Amount Sequence Tran Number Number Code
02/26/2020 0 0000010312 300.00 000000
HSBC Bank USA, N.A. - Image Archive
3:13 PM
10/2420
Beverly Hills Oil Inc
All Transactions for Ed Sirlbohdi Landscape Architect
All Transactions
» Nunn Date Account Amount
Ba4d 2001 05/11/2016 Accounts Peyable -125 00
Ba mnt -Check 3r897 05/11/2016 Bev6ty Hls Oil inc .12 00 B 02/20/2016 Aooounts Paryable -140.00
Ba Pmt .-Coax 37734 02/20/2016 Beverly HM$ Oil le -140.00 a 01/27/2016 Aooounts eyabie ·125 00
a mt -Checi 37677 01/27/2016 Bervety Hts OM inc -.125.00 Total

T0:

WORK PERFORMED AT:

YOUR WORK ORDER NO.

Al , + and specifications
work and was completed in a substantial workmanlike manner for the agreed sum of Dollars ($_
This s a [_Partial [_Full invoice due and payable by: see atrr
in accordance with our [Agreement [Proposal
ce77
No. Dated _
Mod Dr ear
09-11
---- ­ ­
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3.13P
16/2420
Beverly Hills Oil Inc
All Transactions for Enviromonitoring Services
All Transactions
Type Nu Date Account Amount
a 142461 11/30/2017 Accounts Payable -1,092.50
Ba +n -Ced 39015 11030/2017 Beverly Mis ON inc -1,092 50 Bi 10/26/2017 Accounts Payable -388.49
Bi 172452 10262017 Accounts Payable -500.00
Bar mnt -Check 38955 100262017 Bevery Mg OM in ·-388 49 Ba Pmt -Cho, 38956 10/26/2017 every Hl Oil inc -500 00
Bil 10/17/2017 Aooounts Payable -750 00
Ba mt -Checi 38929 10/17/2017 Beverly HI$ Oil lne -750 00 Total
Page t
A
f EnviroMonitoring Services
October 16. 2017
Mr. Morris Pouldar
9460 W. Olympic Boulevard
Beverly Hills, CA 90212
Subject: Proposal/Cost Estimate for Preparation of Work Plan for Removal ofFour Hydraulic Jacks for Submitting to the City ofBeverly Hills
Site Address: 9460 W. Olympic Boulevard, Beverly Hills, C4 90212 Dear Mr. Pouldar:

EnviroMonitoring Services is pleased to submit this proposal for preparation of a work plan for removal of four floor jacks at the referenced site for submitting to the City of Beverly Hills. This proposal is prepared in response to your recent verbal request. Our proposed scope of work is as follows:

I. Communication with the project engineer at the City of Beverly Hills, and project architect. structural engineer, and demolition plan architect, as needed.

2. Site visit and meeting with the city engineer. if needed.

3. Preparation of a work plan for removing four hydraulic jacks from the site. The work plan will include the following subjects:
a) Project description.
b) A site layout showing locations of hydraulic jacks.
c) Excavation and removal of hydraulic jacks.
d) Transportation nd disposal of hydraulic jacks. Handling and disposal of hydraulic oil. e) Soil sampling and testing.
f) Backfill of excavations with imported material, compaction tests.

Our cost estimate for the proposed work plan is $1,200 t0 $1,500. Our term of payment is $750 as downpayment, $500 at the time of work plan submittal, and the remaining of the contract once the work plan is approved by the City of Beverly Hills. This proposal is valid for 30 days.

EnviroMonitoring Services is pleased to assist you on this project. Should you have any questions about this proposal. please call us at (949) 768-6210.

Sincerely,
EnviroMonitoring Services, Inc.

S. Javad Masoudi. P.E.

Principal
I Ms le [ Mr t Re I
Accepted and Agreed,
Signature.

Name and litle
230[I_Moulton Parka, Suite -[4, Laguna Hills,(A9265y.Ph:[949_768-621@, Fu;(949_77o_8I28 EnviroMonitoring Services
INVOICE I PROOF of PAYMENT
To: Mr. Morris Pouldar
Beverly Hills Oil. Inc.
9460 W. Olympic Boulevard
Beverly Hills. CA 90212
Invoice No.: 172450
Invoice Date: October 16. 2017
Remit to:

EnviroMonitoring Services, lne.
23011 Moulton Parkway, Suite B-14
Laguna Hills. California 92653
RE: Work Plan for Removal ofFour lydraulie Jacks, Beverly Hills Oil, Inc., 9460 W. Olympie Boulevard, Beverly Hills, CA 90212
EMS File # TI'MP.1.

Dear Morris
This is our invoice proof of payment in the amount of $750.00 as a down-payment for preparation of a work plan for removing four hydraulic jacks at Beverly Hills Oil. Ine. gas station located at 9460 W. Olympic Boulevard. Beverly Hills, CA 90212.

This invoice is calculated as follows:

Down payment, ... .. ..... .. . . ..... .. .. . ........ . .... . . . . . ...-. . ... $75000 Payment, Check # 38929.. ... . . . .. . .-. .. . .. .. . . . ............ . ...... -$750@ Balance for Down Payment $0.00
EnviroMonitoring Services is pleased to provide environmental services on this project Sincerely,
EnviroMonitoring Services, Inc.

Farideh Moghaddam.

Principal
24011 Moulton Pkwy.. Suite. B-I4 • I.agun Hills, California 92653 • Phone: (949) 768-6210 • Facsimile: (949) 770-8123

Attachment 4
Beverly Hills Oil, Inc.

Findings of Fact, Conclusions of Law, and Decision 1
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 CITY OF BEVERLY HILLS
___________________________________________________________________________ Application for Hardship Exemption - )
Beverly Hills Tobacco Sales Prohibition )
) PROPOSED FINDINGS OF
) FACT, CONCLUSIONS OF LAW,
) AND DECISION
)
)
BEVERLY HILLS OIL INC. )
Applicant )
)
Business Location: )
9460 W. Olympic Blvd. )
Beverly Hills, CA 90210 )
)
__________________________________

APPEARANCES
For the Applicant:

1. Morris Poulder, Owner of Beverly Hills Oil, Inc.

2. John Poulder, Owner’s son

3. Ramin Kahayan, Owner’s Agent

4. Edith Torrente, Accountant
Hearing Officer: Angela Shaw
Hearing Date: December 8, 2020
Record Closed: December 8, 2020
Beverly Hills Oil, Inc.

Findings of Fact, Conclusions of Law, and Decision 2
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 ISSUES

1. Is the Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc, and a Beverly Hills Tobacco Sales Permittee, eligible for a Hardship Exemption under Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021?

2. Is the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business unreasonable, and will it cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations?

3. If the Applicant/ Permittee, owner of Beverly Hills Oil, Inc, is eligible for a Hardship Exemption to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021, what is the appropriate length of time that the permittee will be authorized to continue to operate as a retailer?1

SUMMARY
Based on a preponderance of the documentary evidence, testimony, facts, and mitigating factors presented at hearing, I, ANGELA SHAW, HEARING OFFICER, find Beverly Hills Oil, Inc, a Beverly Hills Tobacco Sales Permittee, is eligible for a Hardship Exemption under Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic 1 Applicant/ Permittee is Morris Poulder is owner of Beverly Hills Oil, Inc.

Beverly Hills Oil, Inc.

Findings of Fact, Conclusions of Law, and Decision 3
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
19 20
21 22
23 24
25 cigarette retailer on or after January 1, 2021. The Hardship Exemption is for a period of twenty-four (24) months beginning on January 1, 2021 and ending on December 31, 2022.

STANDARD OF REVIEW
The permittee shall bear the burden of proof in establishing by a preponderance of the evidence, that the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business is unreasonable, and will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations.

EXHIBITS
A. Application For Hardship Exemption, dated September 30, 2020.

A-1. Appeal Cover Letter, Ramin Akhavan, Agent for Beverly Hills Oil , Inc.

A-2. Worksheet #1 and Exhibits #1-3, detailed sales summary of Beverly Hills Oil , Inc. for 2017, 2018,& 2019 showing the percentage of tobacco retail sales A-3. Worksheet #2 showing permittee’s total investment in the business - $4,159,302.00 A-4. Worksheet #2 and Exhibits #4-5, 2019 depreciation schedule of Beverly Hills Oil , Inc. & JTRP Oil, Inc owned by the permittee
A-5. Exhibits #6-7 renovation loan amortization schedule A-6. Worksheet #3 business improvement cost dedicated to the retail sale of tobacco - $622,818.17
A-7. Exhibits #4-5 2019 depreciation schedules
A-8. Worksheet #4 in support of the 19.37 years recoupment period to recover tobaccorelated investment of $622,818.17 invested in the business during 2019 and early 2020 A-9 Photographs of 2019-2020 renovation (before & after) Beverly Hills Oil, Inc.

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25 A-10. Signatures of Beverly Hills Oil, Inc. in support of the Hardship Exemption Application
B. Hearing Officer Request For Information (RFI)
C. Request For Information Response (receipts & invoices)

PROCEDURAL BACKGROUND
On June 4, 2019, the Beverly Hills City Council passed Ordinance No. 19-O-2783 amending Article 21 of Chapter 2 of Title 4 of the Beverly Hills Municipal Code to prohibit the retail sale of tobacco products and electronic cigarette paraphernalia and made a finding of exemption under the California Environmental Quality Act. The Ordinance went into effect at 12:01 a.m. effective July 5, 2019.

The Ordinance prohibits the sale of all tobacco products in Beverly Hills, subject to certain provisions described in the ordinance. In summary, the key provisions of the Ordinance include:
• A permanent exemption/carve out for existing cigar lounges. • Effective January 1, 2021, hotels, existing and future, may only sell to guests. • Effective January 1, 2021, all other businesses shall stop selling tobacco products.
• A hardship exemption provision for retailers that demonstrate the ban would cause undue hardship; and
• City Council review of the impacts on tourism in three years.

Pursuant to Section 11 of Section 4-2-116 ( HARDSHIP EXEMPTION) Article 21 (TOBACCO AND ELECTRONIC CIGARETTE RETAILER PERMITTING
REGULATIONS) of Chapter 2 (REGULATORY BUSINESS PERMITS) of Title 4 Beverly Hills Oil, Inc.

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25 (REGULATION OF CETAIN TYPES OF BUSINESS AND ACTIVITIES) of the Beverly Hills Municipal Code, Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc filed a timely Application for Hardship Exemption - Beverly Hills Tobacco Sales Prohibition requesting a 19.37 years from the tobacco sales prohibition to recoup a $622,818.17 investment during 2019 and early 2020.

A hearing was conducted on December 8, 2020 to receive documentary evidence and testimony regarding the subject application. Exhibits outlined hereinabove were admitted and the record was closed at the end of the hearing day.

SUMMARY OF EVIDENCE
Ramin Akhavan, Agent for Morris Pouldar, Owner of Beverly Hills Oil, Inc submitted an Application for Hardship Exemption on the owner’s behalf. Beverly Hills Oil, Inc. is seeking an exemption duration of 19.37 years from the tobacco sales prohibition to recoup a $622,818.17 investment by the Permittee during 2019 and early 2020. Tobacco was identified as the anchor product in term of sales and if the Permittee had been aware in advance of the Tobacco Sales Prohibition, he would not have embarked on a $1,411,265.36 massive reconstruction/renovation of the mart and gas station in 2019 and early 2020. The owner’s total investment to date is stated as $4,410,28736.

Appellant, Ramin Akhavan, Owner’s Agent, and John Poulder, Owner’s son provided testimony under oath and reiterated the owner’s position as outlined in the statement, worksheets, and exhibits accompanying the Application for Hardship Exemption. Appellant identified Beverly Hills Oil, Inc. as a “Gas Station and Mart” in referring to worksheet #2 and providing evidence concerning the Permittee’s investment in the property over the last 20 years. Appellant and his agents presented during sworn testimony that “$1,160,280.00 Beverly Hills Oil, Inc.

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25 was invested in 2019 through early 2020 to re-construct and renovate the whole “Gas Station and Mart”.” In order to complete the 2019 and 2020 renovation, Appellant took out a $1,212,000.00 loan at 5% interest which will incur a financing cost of $250,985.36 in seven years. Therefore, a total of $1,411,265.36 was invested in the business during 2019 and early 2020. Appellant testified that renovation of the “Gas and Mart Company” occurred during the period January 2019 through the third week of March 2020. During the construction, the mart was not open, and the business was operated from the lot. John Poulder testified that during March 2020 when the Mart opened business was dead due to the quarantine. Beverly Hills Oil, Inc. was open as an essential business. However, sales dropped drastically during March, April, and May and Beverly Hills looked like a “ghost town” because a majority of the people work from home.

Appellant provided exhibits #4 & #5 which are 2019 Depreciation sheets for Beverly Hills Oil and JTRP Oil, LLC. Permittee owns the property location for Beverly Hills Oil, Inc under the name JTRP Oil, LLC.

Appellant referred to worksheet #3 as the business improvement cost dedicated to the retail sale of tobacco product in the amount of $622,818.17 and explained that this amount is “based on the 35.59% and 5.88 tobacco sales in relation to mart sales and overall sales and renovation improvements that were undertaken in 2019 and early 2020.” Appellant maintains prohibition of tobacco and tobacco related products at the “Gas Station and Mart” will cause customers to walk or travel a couple of blocks away to purchase their tobacco products and bring that back into Beverly Hills. Further, neither an increase in the cost of gas nor the sale of any other product will replace the loss that will occur with the prohibition to sell tobacco and related products.

Beverly Hills Oil, Inc.

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25 In summary, Appellant contends that business will decline without the sale of tobacco and the additional sales and the additional sales which are produced from the other sales in the Mart. Referring to exhibit #8, Appellant maintains the average sale of tobacco related products is $173,440.25. Further, since the Gas Station is touted as a one-stop-shop because tobacco and other merchandise is available for motorist and without tobacco and tobaccorelated items, there will be an annual loss of sales due to the Tobacco Ban. Appellant approximates a 10% decrease in annual sales of gasoline because customers who intend to buy cigarettes when they fill up their tank will go elsewhere to do business. Appellant emphasized that a 10% decrease in sales will result to an additional $246,228.83 loss of sales and a total loss of sales from tobacco and gasoline in the amount of $419,669.09. As a result of the ban, Beverly Hills Oil, Inc. will not be able to recoup its recent investments and it will cause a strain in paying off the $1,212,000.00 renovation loan. Lastly, Appellant testified that COVID-19 has affected business and the country as a whole and emphasized that the renovation was completed in March 2020 in the early stages of the Pandemic. Furthermore, if he had been aware of the ban, he would not have embarked on the massive reconstruction project for the business. Therefore, he is requesting a Tobacco Ban Exemption for at least

19.37 years in order to recoup his investment and continue to help the City’s economy through his business.

An onsite survey of the environment by the hearing officer took place on Sunday, October 11, 2020 and the location, and description of the business was confirmed as described by the Applicant/ Permittee. An area on the counter behind the cashier contained tobacco products. Gas in addition to beer, chemicals, chips, snacks, food, groceries, hot & Beverly Hills Oil, Inc.

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25 cold beverages, ice cream/frozen food, lottery scratchers, oil, propane, and shop parts are sold in the Mart.

ANALYSIS

1. Is Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc, and a Beverly Hills Tobacco Sales Permittee, eligible for a Hardship Exemption under Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021?

2. Is the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business unreasonable, and will it cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations?

3. If the Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc, is eligible for a Hardship Exemption to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021, what is the appropriate length of time that the permittee will be authorized to continue to operate as a retailer?
Pursuant to Section 4-2-2116: HARDSHIP EXEMPTION, Any permittee, other than cigar lounges and hotels, that wishes to operate a tobacco and electronic cigarette retailer on or after January 1, 2021, may apply for one hardship exemption as provided for in this section. A permittee must submit a complete application for a hardship exemption at least ninety (90) days before the permit is set to expire, but no sooner than six (6) months before the permit is set to expire. Such application shall be made in writing on a form prescribed by the Director of Finance and shall be accompanied by the filing fee established by resolution of the City Council.

Beverly Hills Oil, Inc.

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25 The permittee shall bear the burden of proof in establishing by a preponderance of the evidence, that the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business is unreasonable, and if it will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations. The permittee applying for the exemption shall furthermore be required, in order to meet its burden of proof, to submit the documents set forth in this section.

The Applicant/Permittee submitted a complete application for a hardship exemption with the required information, signed over the penalty of perjury, requesting a specific term of extension, responses to requested information and the required filing fee.

Evidence of record shows that Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc. is a Tobacco Sales Permittee in the City of Beverly Hills. According to sworn testimony, the Applicant/ Permittee testified that Owner of Beverly Hills Oil, Inc has been at 9460 W. Olympic Blvd, Beverly Hills, CA for 20 years. Permittee Morris Poulder is also the owner of JTRP Oil, LLC who owns the land where Beverly Hills Oil, Inc is located. No lease agreement between Beverly Hills Oil, Inc. and JTRP Oil, LLC was presented for consideration.

Morris Poulder, Applicant/Permittee filed a timely Application for Hardship Exemption Beverly Hills Tobacco Sales Prohibition requesting a 19.37 year extension to continue the sale of tobacco and tobacco-related products. The Permittee declared his total investment over 20 years is $4,410,287.36. This amount includes a total renovation 2019-2020 in the amount of $1,411,265.36. Permittee is seeking to recover $622,818.17 which is 44% of the 2019-2020 renovation cost and 14% of the total investment over the life of the business life of Beverly Beverly Hills Oil, Inc.

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25 Hills Oil. The remaining $788,447.19 from the investment loan is 56% of the renovation cost and 86% of the total investment.

The following is a breakout of the Permittee’s investment as presented.

Per Bev Hills Oil
Total Investment

4,410,287.36
Total Renovation 2019-
2020

1,411,265.36
Renov Business
Tobacco Sales Recoup

622,818.17 44% 14%
Gas & Mart Recoup

788,447.19 56% 86%
100% 100%
Renovation Exp 2019-2020
Loan

1,212,000.00

1,160,280.00

51,720 Cash out
Total
Interest -
7yr terms

250,985.36

71,710.10
Int paid thru
2020

1,462,985.36

1,231,990.10
Loan-Cash
Out

(51,720.00)

179,275.26
Remaining Int
5yrs
Total Renov

1,411,265.36

1,411,265.36
Records and receipts from 2017, 2018, and 2019 established gas, tobacco, and mart sales for Beverly Hills Oil, Inc. below. Permittee attributed the 2019 decline in sales to the January 2019-March 2020 renovation. Permittee identified Tobacco-related sales for this Beverly Hills Oil, Inc.

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25 period as 35.59% of the permittee’s mart business and 5.88% of permittee’s “Gas Station and Mart” business.
2018-
2019
Sales
Decline
PRECovid
2017 2018 2019 Total
Gas 2,625,641

2,697,554 2,063,670

7,386,865 -31%
Cig
Tobacco 230,802

230,318 59,200

520,321 -289%
Mart 442,436

403,418 95,792

941,646 -321%
Total Cig
& Mart 673,238

633,736 154,993

1,461,967

34.28% 36.34% 38.20% 35.59%
Total Gas
& Mart 3,298,878

3,331,290 2,218,663

8,848,832

7.00% 6.91% 2.67% 5.88%
The Profit Analysis below is based on the Permittee’s worksheet and exhibits submitted in the Application For Hardship Exemption. The average profit from gas sales for 2017, 2018, & 2019 is $658,645.00 and mart sales for the same period is $107,980. 00, for a profit total of $766,625.00. Permittee anticipates that the prohibition to sale tobacco and tobaccorelated products will result in projected loss of 10%. According to the Permittee’s projection, this would result in a loss of $76,662.50 annually. Permittee provided no definitive documentation that supports the 10% loss projection.

Beverly Hills Oil, Inc.

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25 PROFIT Analysis
2017 2018 2019 AVG/year
Gas 764,815

695,429 515,692

658,645
Mart w/o
Tobacco 149,004

137,410 37,525

107,980

766,625 Total
Permittee estimates a 10% Decline in
Sales/yr.

(76,662.50)

689,962.49
AVG
Profit/yr.

Amount to ReCoup - Less than 1 year
of Gas & Mart Profit

622,818.17
In determining whether to grant a hardship exemption to the permittee, and in determining the appropriate length of time that the permittee will be authorized to continue to operate as a retailer, the Hearing Officer, or City Council on appeal by the applicant, may consider, among other factors:

1. The percentage of the retail sales over the last three (3) years that have been derived from tobacco products and tobacco and electronic cigarette paraphernalia:

Permittee’s tobacco-related sales, for the relevant timeframe, 2017, 2018, & 2019 are

35.59% of the permittee’s Mart business and 5.88% of permittee’s Gas and Mart business.

Beverly Hills Oil, Inc. is a gas and mart business. Therefore, only 5.88% of permittee’s gas and mart business is dedicated to the sale of tobacco. Permittee’s total gas, mart, and tobacco retail sales during the relevant timeframe are $8,848,832.00. A profit analysis based on the Permittee’s worksheets and exhibits show an average profit of $658,645.00 for gas sales and mart sales without tobacco $107,980.00 totaling $766,625.00 during the period of 2017, 2018, & 2019.

Beverly Hills Oil, Inc.

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25 2. The amount of investment in the business:

Permittee provided receipts, invoices and relevant documentation and established that $1,160,280.00 was invested during the 2019-2020 renovation of the “Gas Station and Mart”. Documents submitted by the Permittee, in response to a Request For Information Request, show payments to contractors and architects totaling $763, 203.04; remodeling and fueling replacement, dispensers, and upgrades to the fueling system totaling $149,783.26; Office furniture and equipment totaling $11,574.48; permitting totaling $66,281.03; in addition to materials and equipment totaling $235,344.66.

3. The present actual and depreciated value of any business improvements dedicated to the retail sale of tobacco products and tobacco and electronic cigarette paraphernalia:

Permittee cited the business improvements dedicated to the retail sale of tobacco as $622,818.17 and explained that this amount is “based on the 35.59% and 5.88 tobacco sales in relation to mart sales and overall sales and renovation improvements that were undertaken in 2019 and early 2020.”

4. The applicable Internal Revenue Service depreciation schedule or functional nonconfidential equivalent:

Permittee submitted depreciation schedules Exhibits 4 and 5 for Beverly Hills Oil, Inc. and JTRP Oil, LLC.

5. The remaining useful life of the business improvements that are dedicated to the sale of tobacco products and tobacco and electronic cigarette paraphernalia:

Referencing Exhibits 4 and 5 for Beverly Hills Oil, Inc. and JTRP Oil, LLC, Permittee indicated the business improvements that were undertaken in 2019 and early 2020 have Beverly Hills Oil, Inc.

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25 14 years of useful life remaining based on a 15-year depreciation method. Review of the documents presented failed to show that the full 2019 -2020 renovation are dedicated to the sale of tobacco or tobacco-related products.

6. The remaining lease term of the business:

Permittee owns Beverly Hills Oil, Inc. as well as JTRP Oil, LLC who owns the land where Beverly Hills Oil, Inc. is located.

7. The ability of Beverly Hills Oil, Inc the tobacco and electronic cigarette retailer to sell other products.

At hearing, the Permittee testified that an increase in the cost of gas is not an option because customers will go elsewhere to purchase gas and tobacco/tobacco-related products.

Permittee identified no other products that could be sold as an alternative to tobacco and tobacco-related products or provide a similar return.

8. The opportunity for relocation of the business and the cost of relocation:

Relocation of Beverly Hills Oil, Inc. is not an option, as Permittee is the owner of the gas station and mart as well as the land on which the company is located.

9. A business plan demonstrating how long the business will need to sell tobacco products and tobacco and electronic cigarette paraphernalia to recoup any investment backed expectations, and a plan for phasing out the sale of those products.

Permittee submitted no plan for phasing out the sale of tobacco and tobacco-related products but instead requested a Tobacco Ban Exemption for at least 19.37 years in order to recoup his investment in the amount $622,818.17 which is 44% of Permittee’s renovation loan in the amount of $ 1,411,265.36 and 14% of the lifetime investment in Beverly Hills Oil.

In summary, Permittee concedes that tobacco-related sales for the relevant timeframe are

35.59% of the permittee’s mart business and 5.88% of permittee’s gas and mart business.

Beverly Hills Oil, Inc.

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25 Beverly Hills Oil, Inc. is a “Gas Station and Mart” business; therefore, only 5.88% of permittee’s gas and mart business is dedicated to the sale of tobacco. Review of receipts, invoice, permits, and other documents related to business improvements cost dedicated to full renovation of the “Gas Station and Mart” in January 2019 – March 2020, as well as onsite survey of the environment, show a small area on the counter behind the cashier is dedicated to the sale of tobacco and/or tobacco-related products. Further, payments to contractors and architects totaling $763, 203.04; remodeling and fueling replacement, dispensers, and upgrades to the fueling system totaling $149,783.26; Office furniture and equipment totaling $11,574.48; permitting totaling $66,281.03; in addition to materials and equipment totaling $235,344.66. Overall, an analysis of these cost show these renovation cost are associated with the gas station and mart but no direct correlation to the sale of tobacco and tobacco-related products.

Permittee’s request to recover $622,818.17 or 44% of the renovation investment of $1,411,265.36 when tobacco and tobacco-related sales are only 5.88% of “Gas Station and Mart” sales is unreasonable. However, Permittee is entitled to recover 5.88% of his investment in the amount of $82,982.40. Records indicate the Permittee should be able to recoup this amount based on substantial profit figures during the relevant three-year timeframe that show Beverly Hills Oil, Inc. averaged $766,625.00 annually. Further, given the Permittee’s projected loss of 10% annually ($76,662.50), the Permittee average profit would total $689,962.49.

Evidence of record is sufficient to establish the Applicant/Permittee is eligible for a Hardship Exemption under Beverly Hills Code, Article 21, Tobacco And Electronic Beverly Hills Oil, Inc.

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25 Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021.

Applicant/Permittee’s assertions related to COVID-19/Pandemic have been taken into consideration as a mitigating factor. Businesses throughout Los Angeles County as well as the country continue to experience adverse impacts associated with the coronavirus since it emerged and are suddenly facing declining sales, operational challenges, or financial uncertainty.

It is the decision of this hearing officer that the Permittee is granted a 24-month exemption to recover 5.88% of his renovation loan 2019-20 in the amount of $1,411,265.36 which is $82,982.40.

Based on a preponderance of documentary evidence, and facts as presented, COVID19 concerns as a mitigating factor, a period of 24 months is a considered to be a reasonable period for the Applicant/Permittee to phase out tobacco sales, recover his investment and/or execute other plans for Beverly Hills Oil, Inc.

FINDINGS OF FACT

1. Applicant, Morris Poulder, Owner of Beverly Hills Oil, Inc., and a Tobacco Sales Permittee in the City of Beverly Hills.

2. Morris Pouldar, Owner of Beverly Hills Oil, Inc filed a timely Application for Hardship Exemption - Beverly Hills Tobacco Sales Prohibition requesting a 19.37 year extension to continue the sale of tobacco and tobacco-related products and paid the required filing fee.

Beverly Hills Oil, Inc.

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25 3. Beverly Hills Oil, Inc is a “Gas Station and Mart” at 9460 W. Olympic Blvd., Beverly Hills, CA 90211 that sells snacks, sundries, and tobacco products and has been in existence for approximately 20 years.

4. Beverly Hills Oil, Inc does not have a lease for gas station and convenience mart as the property is owned by JTRP Oil, LLC and Morris Poulder owns JTRP Oil, LLC .

5. As required, under Pursuant to Section 11 of Section 4-2-116 (HARDSHIP EXEMPTION) Article 21 (TOBACCO AND ELECTRONIC CIGARETTE RETAILER PERMITTING REGULATIONS) of Chapter 2 (REGULATORY BUSINESS PERMITS) of Title 4 (REGULATION OF CETAIN TYPES OF BUSINESS AND ACTIVITIES) of the Beverly Hills Municipal Code, Morris Poulder, Owner of Beverly Hills Oil, Inc filed a timely Application for Hardship Exemption - Beverly Hills Tobacco Sales Prohibition requested a 19.37 year extension.

Permittee’s Investment

6. Owner Morris Poulder declared a total investment during the life of Beverly Hills Oil, Inc., in the amount of $4,410,287.36.

7. Owner Morris Poulder took out a $1, 411,265.36 loan for renovation of the “Gas Station and Mart” in 2019 and early 2020.

8. The permittee is seeking to recover a $622,818.17 renovation investment which is 44% of the renovation investment and 14% of the lifetime investment in Beverly Hills Oil.

Beverly Hills Oil, Inc.

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25 Permittee Sales

9. Owner Morris Poulder provided 2017, 2018, and 2019 tax documents, invoices, renovation records and receipts as proof of investment and renovation for Beverly Hills Oil, Inc.

10. Beverly Hills Oil, Inc. verified tobacco/tobacco-related sales are $230,802.00 for 2017; $230,318.00 for 2018; and $59,200.00 for 2019.

11. Beverly Hills Oil, Inc. verified tobacco/tobacco-related sales in the amount of $59,200.00 for 2019 were lower due to renovation of the subject property which occurred during 2019 to early 2020.

12. Beverly Hills Oil, Inc. total gas sales for 2017, 2018, and 2019 are $7,386,865.00.

Total tobacco-related sales for this period are $520,321.00. Total mart sales for this period are $941,646.00. Total mart and tobacco-related sales for this period are $1,461,967.00. Total gas, mart and tobacco-related sales for this period are $8,848,832.00.

13. Tobacco-related sales for this period are 35.59% of the permittee’s mart business and 5.88% of permittee’s gas and mart business.

Profit Analysis

14. Permittee’s profit from gas sales for the period 2017, 2018, and 2019, respectively $2,625,641.00, $2,697,554.00, $2,063,670.00 total $7,386,865.00.

15. Permittee’s $622,818.17 renovation investment which he seeks to recover is 44% of the renovation investment and 14% of the lifetime investment in Beverly Hills Oil, Inc.

Beverly Hills Oil, Inc.

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25 16. Permittee’s prediction of a 10% decline in sales in unsupported by definitive evidence.

17. The verified average of tobacco-related sales for the period of 2017, 2018, & 2019 for the “Gas Station and Mart” is 5.88% that have been derived from tobacco products and tobacco and electronic cigarette paraphernalia.

18. The present actual and depreciated value of any business improvements dedicated to the retail sale of tobacco product and tobacco and electronic cigarette paraphernalia is limited to 5.88% based on “Gas Station and Mart” sales.

19. Beverly Hills Oil, Inc. provided the required depreciation schedules for the “Gas Station and Mart” and JTRP Oil, LLC. The 2019 – 2020 renovations have 14 years of useful life remaining based on a 15-year method.

20. The ability of Beverly Hills Oil, Inc. to sell items or products other than tobacco products and tobacco and electronic cigarette paraphernalia is undetermined as the Permittee provided no plan for phasing out the sale of tobacco and tobacco-related products.

21. The opportunity for relocation of Beverly Hills Oil, Inc. to another location is highly unlikely as Morris Poulder is also the owner of JTRP Oil, LLC who owns the land where Beverly Hills Oil, Inc. is located.

22. If any statement under the above heading is determined to be a conclusion of law, it is to be treated as such.

CONCLUSIONS OF LAW

1. The Hearing Officer is authorized to determine the Applicant’s eligibility for Hardship Exemption - Beverly Hills Tobacco Sales Prohibition.

Beverly Hills Oil, Inc.

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25 2. Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 provides the guidelines and requirements for tobacco permittees to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021.

3. Applicant/Permittee, Beverly Hills Oil, Inc., has met the burden and established by a preponderance of the evidence, that application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to the permittee's business is unreasonable, and will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations.

4. Beverly Hills Oil, Inc., Inc. has met the requirements of the exemption provision for retailers and is authorized to continue to operate as a tobacco retailer for a period of twenty-four (24) months effective January 1, 2021 and ending on December 31, 2022.

5. If any statement under the above heading is determined to be a finding of fact, it is to be treated as such.

DECISION
Careful consideration has been given to all evidence of record. Based on a preponderance of evidence, it is the decision of this hearing officer that the Applicant/Permittee, Beverly Hills Oil, Inc., is eligible for a Hardship Exemption to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021. Beverly Hills Oil, Inc., is authorized to continue to operate as a tobacco retailer for a period of twenty-four (24) months effective January 1, 2021 and ending on December 31, 2022.

Beverly Hills Oil, Inc.

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25 Pursuant to Ordinance 19-O-2783, the decision of the Hearing Officer may be appealed by the applicant by filing a complete notice of appeal with the City Clerk within fifteen (15) days after notice of the decision was mailed to the applicant. To be deemed complete, the notice of appeal shall be signed by the applicant, shall state the grounds for disagreement with the decision of the Hearing Officer, and shall be accompanied by the filing fee established by resolution of the City Council.

Failure of any person to file a timely appeal in accordance with the provisions of this section shall constitute an irrevocable waiver of the right to an administrative hearing and a final adjudication of the hardship exemption.

A retailer may continue to sell tobacco, tobacco products, or tobacco and electronic cigarette paraphernalia while a hardship exemption application is pending before a Hearing Officer or on appeal to the City Council.

Only those matters or issues specifically raised by the appellant in the appeal notice shall be considered in the hearing of the appeal. (Ord. 19-O-2783, eff. 7-5-2019) Dated this the 31
st day of December 2020
By:
______________________________________
Angela Shaw
Hearing Officer
Attachment 5

Attachment 6

June 7, 2021
To: City of Beverly Hills
Department of Policy & Management
455 N. Rexford Drive
Beverly Hills, CA 90210
From: Beverly Hills Oil, Inc.

Applicant/Appellant
9460 W. Olympic Blvd.

Beverly Hills, CA 90210
Re: Appeal for Hardship Exemption
Beverly Hills Tobacco Sales Prohibition

APPEAL AND RESPONSE TO THE PROPOSED FINDINGS OF FACT,

CONCLUSIONS OF LAW AND DECISION

SUMMARY
Based on the approach the Hearing Officer used in determining the Proposed Findings of Fact, Conclusion of Law and Decision, the Applicant believes that the business entity requires 21.01 years to recoup the investments it made in direct relation to its Cigarette & Tobacco business and not the 2 years that was granted.

ANALYSIS & EXPLANATION
On page 12, lines 1-9 of the Proposed Findings of Fact, Conclusion of Law and Decision, the Hearing Officer noted that the average Gross Profit per year of the Applicant for the three years 2017, 2018, and 2019 was $689,962.49, net of the estimated 10% decline in sales as an after-effect of the loss of the sales of cigarette. Subsequently, it was determined that based on this Gross Profit, the Applicant can recoup the cigarette-related investment of $622,818.17 in less than a year.

However, this $689,962.49 average Gross Profit is not the available funds to recoup the investment. The Hearing Officer did not take into consideration the General and Administrative expenses any business entity incurs in the normal course of its operation.

Any business entity needs to pay various General and Administrative expenses such as Salaries, Rent, Taxes, Licenses and Permits, Utilities and other expenses to operate the business.

Below is the Profit Analysis from the Proposed Findings of Fact as mentioned above:

On the other hand, below is the computational analysis of the average Net Profit of the Applicant’s business in the years 2017, 2018, 2019.

The business reported Net Loss in the three years averaging a Net Loss of $191,027.20 after deducting the General and Administrative expenses and Other Items. If this will be the basis, the business will not be able to recoup any of its investments.

However, when 75% of the Applicant’s Officer’s Salary and the non-cash expenses of Depreciation and Amortization are added back, the Applicant’s business shows an average Net Income of $29,641.74 for the same years. Based on this scenario, the business needs 21.01 years to recoup the cigarette-related investment of $622,818.17.

It is the Applicant’s contention that it is essential for the business to continue selling Cigarettes and Tobacco products for 21.01 more years to be able to recoup the massive capital it invested into the business in 2019 and 1st quarter 2020.

In addition to the actual financial figures on which this Appeal is based on, it should be noted that the Applicant is also facing the large probability of reduced gasoline sales in the future because of the fast-growing market for electric cars. The State of California is becoming stringent on its rule that all car manufacturers produce and sell pure electric vehicles, which will make them more affordable. With the loss of the cigarette and tobacco-related sales, coupled with the effect of the growing number of people who will opt for electric vehicles, the Applicant is afraid the business will face financial hardship and may not survive.

It is fervently hoped that the Applicant would merit another review and a positive consideration of its Application for Hardship Exemption for the number of years that it requires to continue the business profitably and remit its taxes to the City of Beverly Hills.

Attachment 7
REQUEST FOR INFORMATION #2
TO: Morris Pouldar
RE: Beverly Hills Oil, Inc. HARDSHIP EXEMPTION APPLICATION INSTRUCTIONS: This is a request for information related to you Hardship Exemption Application Appeal submitted to the City of Beverly Hills. The following information must be submitted to the City of Beverly Hills by close of business on August 11, 2021. Provide two (2) copies of the Appellant’s Response and a copy in .PDF format to the City of Beverly Hills.

1. Provide an outline identifying all General and Administrative expenses incurred by Beverly Hills Oil, Inc. and amounts for 2017, 2018, and 2019 as referenced in the appeal.

2. Provide an outline and proof of Officer’s Salary for 2017, 2018, and 2019 as referenced in the appeal in the amount of $185,250.00.

3. Identify the Amortization & Depreciation figures Added Back and provide the rationale for utilizing 75% of Officer’s Salary and the reference “Added Back to determine the average net income for 2017, 2018, and 2019 in the amount of $29,641.74.

a Control number For Official Use Only 33333 OMB No. 1545-0008 1 Wages, tips, other compensation
$ $
$ $
$ $
$ $
$
$ $
$
$ $ $ $
b
2 Federal income tax withheld
941 943 944 None apply
State/local
non-501c
501c non-govt. Third-party
sick pay
(Check if
State/local 501c Federal govt. applicable)
Military
Kind
of Medicare
Kind
of
3 Social security wages 4 Social security tax withheld
CT-1
Hshld.

Payer emp.
(Check one)
govt. emp.
d Establishment number
Employer
(Check one)
c Total number of Forms W-2
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
e Employer identification number (EIN)
9 10 Dependent care benefits
f Employer's name
11 Nonqualified plans 12a Deferred compensation
13 For third-party sick pay use only 12b
14 Income tax withheld by payer of third-party sick pay 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax For Official Use only
g Employer's address and ZIP code
h Other EIN used this year
15 State Employer's state ID number
Employer's contact person Employer's telephone number
Employer's fax number Employer's email address
Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete.

Signature Title Date
Department of the Treasury
Form W-3 Transmittal of Wage and Tax Statements 2017 Internal Revenue Service

EMPLOYER COPY ONLY

DO NOT FILE THIS COPY WITH THE SSA
X X
15 30-0088129
BEVERLY HILLS OIL, INC.
9460 OLYMPIC BLVD.

BEVERLY HILLS CA 90212
427698.00 76224.20
307898.00 19089.70
427698.00 6624.68
CA 447-1958-1
427698.00 21251.60 291600.00 2624.38
MORRIS POULDAR (310) 200-5944
(310) 557-0605 [email protected]

PRESIDENT

ALEMAN-GONZALEZ, TANIA G
38571 4/12/2017 489.50 25.00 30.35 7.10 0.00 4.41 422.64 38600 4/26/2017 661.50 45.00 41.01 9.59 2.97 5.95 556.98 38628 5/10/2017 656.75 44.00 40.72 9.52 2.87 5.91 553.73 38657 5/24/2017 731.42 55.00 45.35 10.61 4.51 6.58 609.37 38686 6/7/2017 664.00 45.00 41.17 9.63 3.03 5.98 559.19 38716 6/21/2017 733.17 55.00 45.46 10.63 4.54 6.60 610.94 Subtotal Qtr 2: 3,936.34 269.00 244.06 57.08 0.00 17.92 35.43 3,312.85 38739 7/5/2017 670.20 46.00 41.55 9.72 3.16 6.03 563.74 38766 7/19/2017 710.32 52.00 44.04 10.30 4.05 6.39 593.54 38795 8/2/2017 694.84 50.00 43.08 10.08 3.72 6.25 581.71 38820 8/16/2017 769.57 61.00 47.71 11.16 5.34 6.93 637.43 38844 8/30/2017 693.53 49.00 43.00 10.06 3.67 6.24 581.56 38872 9/13/2017 681.89 48.00 42.28 9.89 3.41 6.14 572.17 38897 9/27/2017 684.69 48.00 42.45 9.93 3.49 6.16 574.66 Subtotal Qtr 3: 4,905.04 354.00 304.11 71.14 0.00 26.84 44.14 4,104.81 38922 10/11/2017 690.90 49.00 42.84 10.02 3.61 6.22 579.21 38953 10/25/2017 698.43 50.00 43.30 10.13 3.78 6.29 584.93 38981 11/8/2017 249.72 1.00 15.48 3.62 0.00 2.25 227.37 Subtotal Qtr 4: 1,639.05 100.00 101.62 23.77 0.00 7.39 14.76 1,391.51 Subtotal YTD: 10,480.43 723.00 649.79 151.99 0.00 52.15 94.33 8,809.17

AVALOS, ROSA A
38371 1/4/2017 816.33 48.00 50.61 11.84 7.68 7.35 690.85 38403 1/18/2017 811.50 48.00 50.31 11.77 7.58 7.30 686.54 38431 2/1/2017 833.00 50.00 51.65 12.08 8.04 7.50 703.73 38461 2/15/2017 810.75 48.00 50.27 11.76 7.55 7.30 685.87 38485 3/1/2017 814.50 48.00 50.50 11.81 7.64 7.33 689.22 38518 3/15/2017 810.67 48.00 50.26 11.75 7.56 7.30 685.80 38544 3/29/2017 811.50 48.00 50.31 11.77 7.56 7.30 686.56 Subtotal Qtr 1: 5,708.25 338.00 353.91 82.78 0.00 53.61 51.38 4,828.57 38569 4/12/2017 815.33 48.00 50.55 11.82 7.66 7.34 689.96 38598 4/26/2017 816.25 48.00 50.61 11.84 7.68 7.35 690.77 38626 5/10/2017 811.00 48.00 50.28 11.76 7.57 7.30 686.09 38655 5/24/2017 818.25 49.00 50.73 11.86 7.73 7.36 691.57 38684 6/7/2017 733.33 40.00 45.47 10.63 6.32 6.60 624.31 38714 6/21/2017 939.25 61.00 58.23 13.62 10.39 8.45 787.56 Subtotal Qtr 2: 4,933.41 294.00 305.87 71.53 0.00 47.35 44.40 4,170.26 38737 7/5/2017 827.55 49.00 51.31 12.00 7.93 7.45 699.86 38764 7/19/2017 850.76 52.00 52.75 12.34 8.44 7.66 717.57 38793 8/2/2017 855.75 52.00 53.06 12.41 8.54 7.70 722.04 38818 8/16/2017 854.70 52.00 52.99 12.39 8.54 7.69 721.09 38842 8/30/2017 857.33 52.00 53.15 12.43 8.59 7.72 723.44 38870 9/13/2017 856.01 52.00 53.07 12.41 8.56 7.70 722.27 38895 9/27/2017 890.40 56.00 55.20 12.91 9.34 8.01 748.94 Subtotal Qtr 3: 5,992.50 365.00 371.53 86.89 0.00 59.94 53.93 5,055.21 38920 10/11/2017 907.99 58.00 56.30 13.17 9.68 8.17 762.67 38951 10/25/2017 908.78 58.00 56.34 13.18 9.73 8.18 763.35 38979 11/8/2017 986.48 65.00 61.16 14.30 11.43 8.88 825.71 39009 11/22/2017 859.16 53.00 53.27 12.46 8.63 7.73 724.07 39031 12/6/2017 858.11 53.00 53.20 12.44 8.60 7.72 723.15 39058 12/20/2017 934.18 60.00 57.92 13.55 10.28 8.41 784.02 Subtotal Qtr 4: 5,454.70 347.00 338.19 79.10 0.00 58.35 49.09 4,582.97 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2017 - Dec 31, 2017 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 1

AVALOS, ROSA A
Subtotal YTD: 22,088.86 1,344.00 1,369.50 320.30 0.00 219.25 198.80 18,637.01

BARRIOS, PABLO
38369 1/4/2017 761.30 21.00 47.20 11.04 0.00 6.85 675.21 38401 1/18/2017 780.03 22.00 48.36 11.31 0.00 7.02 691.34 38429 2/1/2017 769.91 21.01 47.73 11.16 0.00 6.93 683.08 38459 2/15/2017 741.34 19.00 45.96 10.75 0.00 6.67 658.96 38484 3/1/2017 917.10 36.01 56.86 13.30 0.00 8.25 802.68 38517 3/15/2017 807.39 24.99 50.06 11.71 0.00 7.27 713.36 38543 3/29/2017 805.56 25.00 49.94 11.68 0.00 7.25 711.69 Subtotal Qtr 1: 5,582.63 169.01 346.11 80.95 0.00 0.00 50.24 4,936.32 38574 4/12/2017 843.54 29.01 52.30 12.23 0.00 7.59 742.41 38597 4/26/2017 1,014.70 51.00 62.91 14.71 4.10 9.13 872.85 38625 5/10/2017 921.87 37.00 57.16 13.37 0.01 8.30 806.03 38654 5/24/2017 887.15 33.01 55.00 12.86 0.00 7.98 778.30 38683 6/7/2017 745.96 19.00 46.25 10.82 0.00 6.71 663.18 38713 6/21/2017 646.20 9.01 40.06 9.37 0.00 5.82 581.94 Subtotal Qtr 2: 5,059.42 178.03 313.68 73.36 0.00 4.11 45.53 4,444.71 38736 7/5/2017 724.17 17.00 44.90 10.50 0.00 6.52 645.25 38763 7/19/2017 848.70 28.99 52.62 12.31 0.00 7.64 747.14 38792 8/2/2017 915.16 35.98 56.74 13.27 0.00 8.24 800.93 38817 8/16/2017 782.52 22.98 48.52 11.35 0.00 7.04 692.63 38841 8/30/2017 800.78 25.02 49.65 11.61 0.00 7.21 707.29 38869 9/13/2017 768.77 21.00 47.66 11.15 0.00 6.92 682.04 38894 9/27/2017 772.92 22.00 47.92 11.21 0.00 6.96 684.83 Subtotal Qtr 3: 5,613.02 172.97 348.01 81.40 0.00 0.00 50.53 4,960.11 38919 10/11/2017 782.69 23.00 48.53 11.35 0.00 7.04 692.77 38950 10/25/2017 760.78 21.00 47.17 11.03 0.00 6.85 674.73 38978 11/8/2017 833.31 27.99 51.67 12.08 0.00 7.50 734.07 39008 11/22/2017 884.93 33.00 54.87 12.83 0.00 7.96 776.27 39030 12/6/2017 760.10 20.00 47.13 11.02 0.00 6.84 675.11 39057 12/20/2017 923.74 37.00 57.27 13.39 0.12 8.31 807.65 Subtotal Qtr 4: 4,945.55 161.99 306.64 71.70 0.00 0.12 44.50 4,360.60 Subtotal YTD: 21,200.62 682.00 1,314.44 307.41 0.00 4.23 190.80 18,701.74

DE PAZ, IRIS M
38364 1/4/2017 64.00 0.00 3.97 0.93 0.00 0.58 58.52
38424 2/1/2017 77.52 0.00 4.81 1.12 0.00 0.70 70.89
38455 2/15/2017 327.00 0.02 20.27 4.74 0.00 2.94 299.03 38480 3/1/2017 318.43 0.00 19.74 4.62 0.00 2.87 291.20
Subtotal Qtr 1: 786.95 0.02 48.79 11.41 0.00 0.00 7.09 719.64 38595 4/26/2017 870.28 38.00 53.96 12.62 4.16 7.83 753.71 Subtotal Qtr 2: 870.28 38.00 53.96 12.62 0.00 4.16 7.83 753.71 Subtotal YTD: 1,657.23 38.02 102.75 24.03 0.00 4.16 14.92 1,473.35

DUARTE, JEFFREY S
39004 11/22/2017 353.33 26.00 21.91 5.12 0.00 3.18 297.12 39026 12/6/2017 531.56 49.00 32.96 7.71 4.80 4.78 432.31 39053 12/20/2017 569.99 54.00 35.34 8.26 5.66 5.13 461.60 Subtotal Qtr 4: 1,454.88 129.00 90.21 21.09 0.00 10.46 13.09 1,191.03 Subtotal YTD: 1,454.88 129.00 90.21 21.09 0.00 10.46 13.09 1,191.03

HENSHAW, REUBEN
38370 1/4/2017 1,094.87 133.00 67.88 15.88 13.81 9.85 854.45 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2017 - Dec 31, 2017 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 2

HENSHAW, REUBEN
38402 1/18/2017 1,522.98 197.00 94.42 22.08 23.24 13.71 1,172.53 38430 2/1/2017 1,373.34 175.00 85.15 19.91 19.94 12.36 1,060.98 38460 2/15/2017 1,489.76 192.00 92.37 21.60 22.50 13.41 1,147.88 Subtotal Qtr 1: 5,480.95 697.00 339.82 79.47 0.00 79.49 49.33 4,235.84 Subtotal YTD: 5,480.95 697.00 339.82 79.47 0.00 79.49 49.33 4,235.84

MARTINEZ DIEGO, ALEJANDRO
38362 1/4/2017 616.90 28.00 38.25 8.95 6.69 5.55 529.46 38395 1/18/2017 738.80 41.00 45.81 10.71 9.36 6.65 625.27 38422 2/1/2017 779.78 45.00 48.35 11.31 10.26 7.02 657.84 38453 2/15/2017 734.30 40.00 45.53 10.65 9.27 6.61 622.24 38478 3/1/2017 675.79 34.00 41.90 9.80 7.98 6.08 576.03 38511 3/15/2017 729.80 40.00 45.25 10.58 9.16 6.57 618.24 38537 3/29/2017 772.08 44.00 47.87 11.20 10.10 6.95 651.96 Subtotal Qtr 1: 5,047.45 272.00 312.96 73.20 0.00 62.82 45.43 4,281.04 38562 4/12/2017 708.99 38.00 43.96 10.28 8.71 6.38 601.66 38592 4/26/2017 115.58 0.00 7.17 1.68 0.00 1.04 105.69
38649 5/24/2017 51.83 0.01 3.21 0.75 0.00 0.47 47.39
38678 6/7/2017 655.66 32.00 40.65 9.51 7.54 5.90 560.06 38708 6/21/2017 695.45 36.00 43.12 10.08 8.42 6.26 591.57 Subtotal Qtr 2: 2,227.51 106.01 138.11 32.30 0.00 24.67 20.05 1,906.37 38731 7/5/2017 669.48 34.00 41.51 9.71 7.82 6.03 570.41 38758 7/19/2017 665.89 33.00 41.29 9.66 7.77 5.99 568.18 38787 8/2/2017 550.14 22.00 34.11 7.98 5.22 4.95 475.88 38812 8/16/2017 767.79 44.00 47.60 11.13 10.01 6.91 648.14 38836 8/30/2017 721.97 39.00 44.76 10.47 9.00 6.50 612.24 38863 9/13/2017 680.40 35.00 42.18 9.87 8.09 6.12 579.14 38889 9/27/2017 767.81 44.00 47.60 11.13 10.03 6.91 648.14 Subtotal Qtr 3: 4,823.48 251.00 299.05 69.95 0.00 57.94 43.41 4,102.13 38914 10/11/2017 729.50 40.00 45.23 10.58 9.14 6.57 617.98 38945 10/25/2017 778.20 45.00 48.25 11.28 10.24 7.00 656.43 38973 11/8/2017 751.17 42.00 46.57 10.89 9.65 6.76 635.30 39002 11/22/2017 671.94 34.00 41.66 9.74 7.89 6.05 572.60 39024 12/6/2017 486.98 15.01 30.19 7.06 0.00 4.38 430.34 39051 12/20/2017 774.42 44.00 48.01 11.23 10.18 6.97 654.03 Subtotal Qtr 4: 4,192.21 220.01 259.91 60.78 0.00 47.10 37.73 3,566.68 Subtotal YTD: 16,290.65 849.02 1,010.03 236.23 0.00 192.53 146.62 13,856.22

MENDEZ, ANTONINA
38363 1/4/2017 833.42 50.00 51.67 12.08 8.06 7.50 704.11 38396 1/18/2017 841.42 51.00 52.17 12.20 8.25 7.57 710.23 38423 2/1/2017 844.83 51.00 52.38 12.25 8.32 7.60 713.28 38454 2/15/2017 819.67 49.00 50.82 11.89 7.74 7.38 692.84 38479 3/1/2017 941.50 61.00 58.37 13.65 10.45 8.47 789.56 38512 3/15/2017 846.25 51.00 52.47 12.27 8.33 7.62 714.56 38538 3/29/2017 972.75 64.00 60.31 14.10 11.15 8.75 814.44 Subtotal Qtr 1: 6,099.84 377.00 378.19 88.44 0.00 62.30 54.89 5,139.02 38563 4/12/2017 823.00 49.00 51.03 11.93 7.83 7.41 695.80 38593 4/26/2017 825.92 49.00 51.21 11.98 7.88 7.43 698.42 38621 5/10/2017 823.42 49.00 51.05 11.94 7.85 7.41 696.17 38650 5/24/2017 948.00 62.00 58.78 13.75 10.56 8.53 794.38 38679 6/7/2017 815.42 48.00 50.56 11.82 7.67 7.34 690.03 38709 6/21/2017 821.58 49.00 50.94 11.91 7.80 7.39 694.54 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2017 - Dec 31, 2017 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 3

MENDEZ, ANTONINA
Subtotal Qtr 2: 5,057.34 306.00 313.57 73.33 0.00 49.59 45.51 4,269.34 38732 7/5/2017 841.75 51.00 52.19 12.21 8.22 7.58 710.55 38759 7/19/2017 870.01 54.00 53.94 12.62 8.86 7.83 732.76 38788 8/2/2017 857.94 53.00 53.19 12.44 8.61 7.72 722.98 38813 8/16/2017 702.10 37.00 43.53 10.18 5.98 6.32 599.09 38837 8/30/2017 867.04 53.00 53.76 12.57 8.79 7.80 731.12 38864 9/13/2017 861.70 53.00 53.43 12.49 8.69 7.76 726.33 38890 9/27/2017 888.74 56.00 55.10 12.89 9.27 8.00 747.48 Subtotal Qtr 3: 5,889.28 357.00 365.14 85.40 0.00 58.42 53.01 4,970.31 38915 10/11/2017 979.73 65.00 60.74 14.21 11.28 8.82 819.68 38946 10/25/2017 946.92 61.00 58.71 13.73 10.56 8.52 794.40 38974 11/8/2017 870.37 54.00 53.96 12.62 8.88 7.83 733.08 39003 11/22/2017 1,145.29 86.00 71.01 16.61 14.91 10.31 946.45 39025 12/6/2017 877.72 55.00 54.42 12.73 9.02 7.90 738.65 39052 12/20/2017 987.86 66.00 61.25 14.32 11.47 8.89 825.93 Subtotal Qtr 4: 5,807.89 387.00 360.09 84.22 0.00 66.12 52.27 4,858.19 Subtotal YTD: 22,854.35 1,427.00 1,416.99 331.39 0.00 236.43 205.68 19,236.86

MENDEZ LOPEZ, SIVESTRE
38372 1/4/2017 313.08 0.00 19.41 4.54 0.00 2.82 286.31
38404 1/18/2017 632.17 23.01 39.19 9.17 0.00 5.69 555.11 38432 2/1/2017 463.75 6.00 28.75 6.72 0.00 4.17 418.11
38462 2/15/2017 449.17 5.00 27.85 6.51 0.00 4.04 405.77 38486 3/1/2017 317.00 0.01 19.65 4.60 0.00 2.85 289.89
38522 3/15/2017 382.17 0.01 23.69 5.54 0.00 3.44 349.49 38545 3/29/2017 302.85 0.00 18.78 4.39 0.00 2.73 276.95 Subtotal Qtr 1: 2,860.19 34.03 177.32 41.47 0.00 0.00 25.74 2,581.63 38570 4/12/2017 313.83 0.01 19.46 4.55 0.00 2.82 286.99 38599 4/26/2017 315.50 0.01 19.56 4.57 0.00 2.84 288.52 38627 5/10/2017 326.60 0.00 20.25 4.74 0.00 2.94 298.67 38656 5/24/2017 233.33 0.00 14.47 3.38 0.00 2.10 213.38 38685 6/7/2017 405.83 1.01 25.16 5.88 0.00 3.65 370.13
38715 6/21/2017 164.01 0.00 10.17 2.38 0.00 1.48 149.98 Subtotal Qtr 2: 1,759.10 1.03 109.07 25.50 0.00 0.00 15.83 1,607.67 38738 7/5/2017 320.06 0.01 19.84 4.64 0.00 2.88 292.69
38765 7/19/2017 330.40 0.01 20.48 4.79 0.00 2.97 302.15 38794 8/2/2017 247.98 0.01 15.37 3.60 0.00 2.23 226.77
38819 8/16/2017 328.21 0.00 20.35 4.76 0.00 2.95 300.15 38843 8/30/2017 325.68 0.00 20.19 4.72 0.00 2.93 297.84 38871 9/13/2017 326.82 0.01 20.26 4.74 0.00 2.94 298.87 38896 9/27/2017 249.03 0.00 15.44 3.61 0.00 2.24 227.74 Subtotal Qtr 3: 2,128.18 0.04 131.93 30.86 0.00 0.00 19.14 1,946.21 38921 10/11/2017 338.38 0.00 20.98 4.91 0.00 3.05 309.44 38952 10/25/2017 329.52 0.00 20.43 4.78 0.00 2.97 301.34 38980 11/8/2017 411.08 1.00 25.49 5.96 0.00 3.70 374.93 39010 11/22/2017 480.20 8.01 29.77 6.96 0.00 4.32 431.14 39032 12/6/2017 477.23 7.99 29.59 6.92 0.00 4.30 428.43 39059 12/20/2017 557.49 16.00 34.56 8.08 0.00 5.02 493.83 Subtotal Qtr 4: 2,593.90 33.00 160.82 37.61 0.00 0.00 23.36 2,339.11 Subtotal YTD: 9,341.37 68.10 579.14 135.44 0.00 0.00 84.07 8,474.62

NAVA, KENIA L
38366 1/4/2017 514.00 11.00 31.87 7.45 0.00 4.63 459.05 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2017 - Dec 31, 2017 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 4

NAVA, KENIA L
38398 1/18/2017 491.08 8.99 30.45 7.12 0.00 4.42 440.10 38426 2/1/2017 478.42 41.00 29.66 6.94 0.00 4.31 396.51 38457 2/15/2017 797.83 87.99 49.47 11.57 0.00 7.18 641.62 38482 3/1/2017 914.42 106.01 56.69 13.26 0.00 8.23 730.23 38514 3/15/2017 649.33 65.99 40.26 9.42 0.00 5.84 527.82 38540 3/29/2017 559.42 53.02 34.68 8.11 0.00 5.03 458.58 Subtotal Qtr 1: 4,404.50 374.00 273.08 63.87 0.00 0.00 39.64 3,653.91 38565 4/12/2017 160.67 6.99 9.96 2.33 0.00 1.45 139.94
Subtotal Qtr 2: 160.67 6.99 9.96 2.33 0.00 0.00 1.45 139.94 38866 9/13/2017 83.30 0.01 5.16 1.21 0.00 0.75 76.17
Subtotal Qtr 3: 83.30 0.01 5.16 1.21 0.00 0.00 0.75 76.17 Subtotal YTD: 4,648.47 381.00 288.20 67.41 0.00 0.00 41.84 3,870.02

NAVAS, WALTER L
38373 1/4/2017 114.86 0.00 7.12 1.67 0.00 1.03 105.04
38405 1/18/2017 61.84 0.00 3.83 0.90 0.00 0.56 56.55
38433 2/1/2017 108.39 0.00 6.72 1.57 0.00 0.98 99.12
38463 2/15/2017 105.67 0.02 6.55 1.53 0.00 0.95 96.62
38487 3/1/2017 57.17 0.00 3.54 0.83 0.00 0.51 52.29
Subtotal Qtr 1: 447.93 0.02 27.76 6.50 0.00 0.00 4.03 409.62 38601 4/26/2017 438.01 19.01 27.16 6.35 0.00 3.94 381.55 38629 5/10/2017 639.54 41.00 39.65 9.27 0.59 5.76 543.27 38658 5/24/2017 574.24 33.00 35.60 8.33 0.00 5.17 492.14 38687 6/7/2017 104.14 0.00 6.46 1.51 0.00 0.94 95.23
38717 6/21/2017 118.59 0.00 7.35 1.72 0.00 1.07 108.45
Subtotal Qtr 2: 1,874.52 93.01 116.22 27.18 0.00 0.59 16.88 1,620.64 38740 7/5/2017 102.67 0.00 6.37 1.49 0.00 0.92 93.89
38767 7/19/2017 109.38 0.00 6.78 1.59 0.00 0.98 100.03
38796 8/2/2017 110.44 0.00 6.85 1.60 0.00 0.99 101.00
38821 8/16/2017 114.44 0.00 7.10 1.66 0.00 1.03 104.65
38845 8/30/2017 107.63 0.00 6.67 1.56 0.00 0.97 98.43
38873 9/13/2017 110.25 0.00 6.84 1.60 0.00 0.99 100.82
38898 9/27/2017 106.75 0.01 6.62 1.55 0.00 0.96 97.61
Subtotal Qtr 3: 761.56 0.01 47.23 11.05 0.00 0.00 6.84 696.43 38923 10/11/2017 111.55 0.00 6.92 1.62 0.00 1.00 102.01 38954 10/25/2017 110.30 0.00 6.84 1.60 0.00 0.99 100.87 38983 11/8/2017 112.00 0.01 6.94 1.62 0.00 1.01 102.42
39011 11/22/2017 105.53 0.01 6.54 1.53 0.00 0.95 96.50
39033 12/6/2017 52.87 0.00 3.28 0.77 0.00 0.48 48.34
39060 12/20/2017 106.24 0.00 6.59 1.54 0.00 0.96 97.15
Subtotal Qtr 4: 598.49 0.02 37.11 8.68 0.00 0.00 5.39 547.29 Subtotal YTD: 3,682.50 93.06 228.32 53.41 0.00 0.59 33.14 3,273.98

POULDAR, JONATHAN
38365 1/4/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38397 1/18/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38425 2/1/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38456 2/15/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38481 3/1/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38513 3/15/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38539 3/29/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 Subtotal Qtr 1: 11,200.00 1,295.00 694.40 162.40 0.00 319.06 100.80 8,628.34 38564 4/12/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2017 - Dec 31, 2017 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 5

POULDAR, JONATHAN
38594 4/26/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38622 5/10/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38651 5/24/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38680 6/7/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38710 6/21/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 Subtotal Qtr 2: 9,600.00 1,110.00 595.20 139.20 0.00 273.48 86.40 7,395.72 38733 7/5/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38760 7/19/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38789 8/2/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38814 8/16/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38838 8/30/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38865 9/13/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38891 9/27/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 Subtotal Qtr 3: 11,200.00 1,295.00 694.40 162.40 0.00 319.06 100.80 8,628.34 38916 10/11/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38947 10/25/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 38975 11/8/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 39005 11/22/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 39027 12/6/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 39054 12/20/2017 1,600.00 185.00 99.20 23.20 45.58 14.40 1,232.62 Subtotal Qtr 4: 9,600.00 1,110.00 595.20 139.20 0.00 273.48 86.40 7,395.72 Subtotal YTD: 41,600.00 4,810.00 2,579.20 603.20 0.00 1,185.08 374.40 32,048.12

POULDAR, MORRIS
38368 1/4/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38400 1/18/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38428 2/1/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38458 2/15/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38483 3/1/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38516 3/15/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38542 3/29/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 Subtotal Qtr 1: 66,500.00 17,269.00 4,123.00 964.25 0.00 5,163.13 598.50 38,382.12 38567 4/12/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38596 4/26/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38624 5/10/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38653 5/24/2017 9,500.00 2,467.00 589.00 137.75 737.59 85.50 5,483.16 38682 6/7/2017 9,500.00 2,467.00 589.00 137.75 737.59 57.62 5,511.04 38712 6/21/2017 9,500.00 2,467.00 589.00 137.75 737.59 5,568.66 Subtotal Qtr 2: 57,000.00 14,802.00 3,534.00 826.50 0.00 4,425.54 399.62 33,012.34 38735 7/5/2017 9,500.00 2,467.00 229.40 137.75 737.59 5,928.26 38762 7/19/2017 9,500.00 2,467.00 137.75 737.59 6,157.66 38791 8/2/2017 9,500.00 2,467.00 137.75 737.59 6,157.66 38816 8/16/2017 9,500.00 2,467.00 137.75 737.59 6,157.66 38840 8/30/2017 9,500.00 2,467.00 137.75 737.59 6,157.66 38868 9/13/2017 9,500.00 2,467.00 137.75 737.59 6,157.66 38893 9/27/2017 9,500.00 2,467.00 137.75 737.59 6,157.66 Subtotal Qtr 3: 66,500.00 17,269.00 229.40 964.25 0.00 5,163.13 0.00 42,874.22 38918 10/11/2017 9,500.00 2,467.00 137.75 737.59 6,157.66 38949 10/25/2017 9,500.00 2,467.00 137.75 81.00 737.59 6,076.66 38977 11/8/2017 9,500.00 2,467.00 137.75 85.50 737.59 6,072.16 39007 11/22/2017 9,500.00 2,467.00 137.75 85.50 737.59 6,072.16 39029 12/6/2017 9,500.00 2,467.00 137.75 85.50 737.59 6,072.16 39056 12/20/2017 9,500.00 2,467.00 137.75 85.50 737.59 6,072.16 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2017 - Dec 31, 2017 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 6

POULDAR, MORRIS
Subtotal Qtr 4: 57,000.00 14,802.00 0.00 826.50 423.00 4,425.54 0.00 36,522.96 Subtotal YTD: 247,000.00 64,142.00 7,886.40 3,581.50 423.00 19,177.34 998.12 150,791.64

RAHAMAN DADO, MOKLESUR
38367 1/4/2017 879.00 39.00 54.50 12.75 4.37 7.91 760.47 38399 1/18/2017 872.20 38.00 54.08 12.65 4.20 7.85 755.42 38427 2/1/2017 705.00 22.00 43.71 10.22 1.31 6.35 621.41 38515 3/15/2017 783.85 30.00 48.60 11.37 2.27 7.05 684.56 38541 3/29/2017 873.22 38.00 54.14 12.66 4.24 7.86 756.32 Subtotal Qtr 1: 4,113.27 167.00 255.03 59.65 0.00 16.39 37.02 3,578.18 38566 4/12/2017 870.56 38.00 53.97 12.62 4.19 7.84 753.94 38623 5/10/2017 869.18 38.00 53.89 12.60 4.16 7.82 752.71 38652 5/24/2017 701.89 21.00 43.52 10.18 1.28 6.32 619.59 38681 6/7/2017 872.03 38.00 54.07 12.64 4.20 7.85 755.27 38711 6/21/2017 872.67 38.00 54.11 12.65 4.23 7.85 755.83 Subtotal Qtr 2: 4,186.33 173.00 259.56 60.69 0.00 18.06 37.68 3,637.34 38734 7/5/2017 871.57 38.00 54.04 12.64 4.20 7.84 754.85 38761 7/19/2017 855.33 37.00 53.03 12.40 3.83 7.70 741.37 38790 8/2/2017 877.62 39.00 54.41 12.73 4.34 7.90 759.24 38815 8/16/2017 868.17 38.00 53.83 12.59 4.13 7.81 751.81 38839 8/30/2017 867.17 38.00 53.76 12.57 4.13 7.80 750.91 38867 9/13/2017 786.68 30.00 48.77 11.41 2.34 7.08 687.08 38892 9/27/2017 868.27 38.00 53.83 12.59 4.13 7.81 751.91 Subtotal Qtr 3: 5,994.81 258.00 371.67 86.93 0.00 27.10 53.94 5,197.17 38917 10/11/2017 870.38 38.00 53.96 12.62 4.20 7.83 753.77 38948 10/25/2017 902.73 41.00 55.97 13.09 4.88 8.12 779.67 38976 11/8/2017 891.55 40.00 55.28 12.93 4.64 8.02 770.68 39006 11/22/2017 880.73 39.00 54.61 12.77 4.40 7.93 762.02 39028 12/6/2017 871.47 38.00 54.03 12.64 4.19 7.84 754.77 39055 12/20/2017 954.60 47.00 59.19 13.84 6.03 8.59 819.95 Subtotal Qtr 4: 5,371.46 243.00 333.04 77.89 0.00 28.34 48.33 4,640.86 Subtotal YTD: 19,665.87 841.00 1,219.30 285.16 0.00 89.89 176.97 17,053.55

TURNER, VALERIE P
38982 11/8/2017 251.82 0.00 15.61 3.65 0.00 2.27 230.29 Subtotal Qtr 4: 251.82 0.00 15.61 3.65 0.00 0.00 2.27 230.29 Subtotal YTD: 251.82 0.00 15.61 3.65 0.00 0.00 2.27 230.29 Subtotal Qtr 1: 118,231.96 20,992.08 7,330.37 1,714.39 0.00 5,756.80 1,064.09 81,374.23 Total YTD: 427,698.00 76,224.20 19,089.70 6,201.68 423.00 21,251.60 2,624.38 301,883.44 Employer Totals 15 Employee(s)
Subtotal Qtr 2: 96,664.92 17,377.07 5,993.26 1,401.62 0.00 4,865.47 756.61 66,270.89 Subtotal Qtr 3: 113,891.17 20,322.03 3,167.63 1,651.48 0.00 5,712.43 426.49 82,611.11 Subtotal Qtr 4: 98,909.95 17,533.02 2,598.44 1,434.19 423.00 4,916.90 377.19 71,627.21 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2017 - Dec 31, 2017 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 7

ALEMAN-GONZALEZ, TANIA G
39116 1/17/2018 331.81 9.00 20.57 4.81 0.00 3.32 294.11 39136 1/31/2018 408.01 11.00 25.30 5.92 0.00 4.08 361.71 39169 2/14/2018 249.30 0.00 15.46 3.61 0.00 2.49 227.74 Subtotal Qtr 1: 989.12 20.00 61.33 14.34 0.00 0.00 9.89 883.56 39322 5/9/2018 171.94 0.02 10.66 2.49 0.00 1.72 157.05
39351 5/23/2018 171.43 0.00 10.63 2.49 0.00 1.71 156.60 Subtotal Qtr 2: 343.37 0.02 21.29 4.98 0.00 0.00 3.43 313.65 39453 7/18/2018 213.90 0.00 13.26 3.10 0.00 2.14 195.40 39476 8/1/2018 206.40 0.02 12.80 2.99 0.00 2.06 188.53
39506 8/15/2018 285.40 0.00 17.69 4.14 0.00 2.85 260.72 Subtotal Qtr 3: 705.70 0.02 43.75 10.23 0.00 0.00 7.05 644.65 Subtotal YTD: 2,038.19 20.04 126.37 29.55 0.00 0.00 20.37 1,841.86

AVALOS, ROSA A
39083 1/3/2018 852.08 52.00 52.83 12.36 8.20 8.52 718.17 39114 1/17/2018 856.28 52.00 53.09 12.42 8.29 8.56 721.92 39134 1/31/2018 866.51 42.00 53.72 12.56 8.53 8.67 741.03 39167 2/14/2018 783.56 34.00 48.58 11.36 6.82 7.84 674.96 39187 2/28/2018 1,136.36 69.00 70.45 16.48 14.47 11.36 954.60 39214 3/14/2018 904.49 28.00 56.08 13.12 0.00 9.04 798.25 39243 3/28/2018 779.63 15.99 48.34 11.30 0.00 7.80 696.20 Subtotal Qtr 1: 6,178.91 292.99 383.09 89.60 0.00 46.31 61.79 5,305.13 39269 4/11/2018 994.87 38.00 61.68 14.43 2.16 9.95 868.65 39294 4/25/2018 1,116.15 52.00 69.20 16.18 7.51 11.16 960.10 39320 5/9/2018 1,117.46 52.00 69.28 16.20 7.57 11.17 961.24 39349 5/23/2018 991.99 37.00 61.50 14.38 2.03 9.92 867.16 39375 6/6/2018 1,120.35 53.00 69.46 16.25 7.69 11.20 962.75 39403 6/20/2018 1,121.66 53.00 69.54 16.26 7.74 11.22 963.90 Subtotal Qtr 2: 6,462.48 285.00 400.66 93.70 0.00 34.70 64.62 5,583.80 39428 7/4/2018 1,157.59 57.00 71.77 16.79 9.32 11.58 991.13 39451 7/18/2018 1,260.90 69.00 78.18 18.28 13.86 12.61 1,068.97 39474 8/1/2018 1,267.80 70.00 78.60 18.38 14.18 12.68 1,073.96 39504 8/15/2018 1,156.20 57.00 71.68 16.76 9.27 11.56 989.93 39533 8/29/2018 974.40 35.00 60.41 14.13 1.26 9.74 853.86 39559 9/12/2018 1,140.00 55.00 70.68 16.53 8.55 11.40 977.84 39585 9/26/2018 966.80 35.00 59.94 14.02 0.92 9.67 847.25 Subtotal Qtr 3: 7,923.69 378.00 491.26 114.89 0.00 57.36 79.24 6,802.94 39611 10/10/2018 975.30 35.00 60.47 14.14 1.31 9.75 854.63 39637 10/24/2018 1,128.30 54.00 69.95 16.36 8.05 11.28 968.66 39658 11/7/2018 973.80 35.00 60.38 14.12 1.21 9.74 853.35 39685 11/21/2018 879.60 26.00 54.54 12.75 0.00 8.80 777.51 39705 12/5/2018 979.80 36.00 60.75 14.21 1.50 9.80 857.54 39733 12/19/2018 1,090.60 49.00 67.62 15.81 6.35 10.91 940.91 Subtotal Qtr 4: 6,027.40 235.00 373.71 87.39 0.00 18.42 60.28 5,252.60 Subtotal YTD: 26,592.48 1,190.99 1,648.72 385.58 0.00 156.79 265.93 22,944.47

BARRIOS, PABLO
39082 1/3/2018 620.61 6.00 38.48 9.00 0.00 6.21 560.92
39113 1/17/2018 798.99 23.99 49.54 11.59 0.00 7.99 705.88 39133 1/31/2018 770.08 15.00 47.74 11.17 0.00 7.70 688.47 39166 2/14/2018 799.44 18.00 49.57 11.59 0.00 7.99 712.29 39186 2/28/2018 1,156.31 57.00 71.69 16.77 9.26 11.56 990.03 39213 3/14/2018 915.21 29.01 56.74 13.27 0.00 9.15 807.04 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2018 - Dec 31, 2018 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 1

BARRIOS, PABLO
39242 3/28/2018 787.97 16.99 48.85 11.43 0.00 7.88 702.82 Subtotal Qtr 1: 5,848.61 165.99 362.61 84.82 0.00 9.26 58.48 5,167.45 39268 4/11/2018 789.65 16.99 48.96 11.45 0.00 7.90 704.35 39293 4/25/2018 859.60 24.01 53.30 12.46 0.00 8.60 761.23 39319 5/9/2018 816.57 19.98 50.63 11.84 0.00 8.17 725.95 39348 5/23/2018 904.61 28.00 56.09 13.12 0.00 9.05 798.35 39374 6/6/2018 905.23 27.99 56.12 13.13 0.00 9.05 798.94 39402 6/20/2018 846.79 23.01 52.50 12.28 0.00 8.47 750.53 Subtotal Qtr 2: 5,122.45 139.98 317.60 74.28 0.00 0.00 51.24 4,539.35 39427 7/4/2018 863.89 24.00 53.56 12.53 0.00 8.64 765.16 39450 7/18/2018 977.80 36.00 60.62 14.18 1.40 9.78 855.82 39473 8/1/2018 1,016.36 40.00 63.01 14.74 3.11 10.16 885.34 39503 8/15/2018 1,238.82 67.00 76.81 17.96 12.90 12.39 1,051.76 39532 8/29/2018 1,009.01 39.00 62.56 14.63 2.79 10.09 879.94 39558 9/12/2018 961.45 34.00 59.61 13.94 0.69 9.61 843.60 39584 9/26/2018 983.33 36.00 60.97 14.26 1.65 9.83 860.62 Subtotal Qtr 3: 7,050.66 276.00 437.14 102.24 0.00 22.54 70.50 6,142.24 39610 10/10/2018 1,055.42 45.00 65.44 15.30 4.83 10.55 914.30 39636 10/24/2018 1,109.24 51.00 68.77 16.08 7.20 11.09 955.10 39657 11/7/2018 1,224.68 65.00 75.93 17.76 12.27 12.25 1,041.47 39684 11/21/2018 1,222.15 65.00 75.77 17.72 12.16 12.22 1,039.28 39704 12/5/2018 1,110.30 51.00 68.84 16.10 7.25 11.10 956.01 39732 12/19/2018 1,181.12 60.00 73.23 17.13 10.36 11.81 1,008.59 Subtotal Qtr 4: 6,902.91 337.00 427.98 100.09 0.00 54.07 69.02 5,914.75 Subtotal YTD: 24,924.63 918.97 1,545.33 361.43 0.00 85.87 249.24 21,763.79

BISCAYART, LAURENT P
39581 9/26/2018 103.20 0.00 6.40 1.50 0.00 1.03 94.27
Subtotal Qtr 3: 103.20 0.00 6.40 1.50 0.00 0.00 1.03 94.27 Subtotal YTD: 103.20 0.00 6.40 1.50 0.00 0.00 1.03 94.27

DUARTE, JEFFREY S
39078 1/3/2018 590.02 57.00 36.58 8.56 5.92 5.90 476.06 Subtotal Qtr 1: 590.02 57.00 36.58 8.56 0.00 5.92 5.90 476.06 Subtotal YTD: 590.02 57.00 36.58 8.56 0.00 5.92 5.90 476.06

GUZMAN, BERTA
39109 1/17/2018 164.94 0.00 10.23 2.39 0.00 1.65 150.67 39129 1/31/2018 166.60 0.00 10.33 2.42 0.00 1.67 152.18 39162 2/14/2018 82.09 0.00 5.09 1.19 0.00 0.82 74.99
Subtotal Qtr 1: 413.63 0.00 25.65 6.00 0.00 0.00 4.14 377.84 Subtotal YTD: 413.63 0.00 25.65 6.00 0.00 0.00 4.14 377.84

IXCHOP-ROLDAN, OLGA L
39347 5/23/2018 92.93 0.00 5.76 1.35 0.00 0.93 84.89
39373 6/6/2018 342.82 4.01 21.25 4.97 0.00 3.43 309.16
39386 6/14/2018 259.88 0.00 16.11 3.77 0.00 2.60 237.40 Subtotal Qtr 2: 695.63 4.01 43.12 10.09 0.00 0.00 6.96 631.45 Subtotal YTD: 695.63 4.01 43.12 10.09 0.00 0.00 6.96 631.45

MARTINEZ DIEGO, ALEJANDRO
39076 1/3/2018 689.46 36.00 42.75 10.00 8.10 6.89 585.72 39107 1/17/2018 731.49 40.00 45.35 10.61 9.03 7.31 619.19 39127 1/31/2018 706.36 26.00 43.79 10.24 8.49 7.06 610.78 39160 2/14/2018 690.36 25.00 42.80 10.01 8.14 6.90 597.51 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2018 - Dec 31, 2018 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 2

MARTINEZ DIEGO, ALEJANDRO
39181 2/28/2018 65.35 0.00 4.05 0.95 0.00 0.65 59.70
39208 3/14/2018 471.47 3.00 29.23 6.84 0.00 4.71 427.69 39237 3/28/2018 749.84 31.00 46.49 10.87 9.43 7.50 644.55 Subtotal Qtr 1: 4,104.33 161.00 254.46 59.52 0.00 43.19 41.02 3,545.14 39263 4/11/2018 705.92 26.00 43.77 10.24 8.46 7.06 610.39 39288 4/25/2018 668.35 22.00 41.44 9.69 7.65 6.68 580.89 39314 5/9/2018 624.94 18.00 38.75 9.06 6.69 6.25 546.19 39342 5/23/2018 574.93 13.00 35.65 8.34 5.57 5.75 506.62 39368 6/6/2018 455.67 1.00 28.25 6.61 0.00 4.56 415.25
39397 6/20/2018 491.55 4.99 30.48 7.13 0.00 4.92 444.03 Subtotal Qtr 2: 3,521.36 84.99 218.34 51.07 0.00 28.37 35.22 3,103.37 39422 7/4/2018 492.78 4.99 30.55 7.15 0.00 4.93 445.16
39445 7/18/2018 558.61 11.00 34.63 8.10 5.24 5.59 494.05 39468 8/1/2018 633.08 19.00 39.25 9.18 6.86 6.33 552.46 39497 8/15/2018 511.50 6.99 31.71 7.42 0.00 5.12 460.26 39526 8/29/2018 630.39 19.00 39.08 9.14 6.82 6.30 550.05 39552 9/12/2018 633.54 19.00 39.28 9.19 6.87 6.34 552.86 39577 9/26/2018 648.48 20.00 40.21 9.40 7.19 6.48 565.20 Subtotal Qtr 3: 4,108.38 99.98 254.71 59.58 0.00 32.98 41.09 3,620.04 39604 10/10/2018 617.99 17.00 38.32 8.96 6.53 6.18 541.00 39630 10/24/2018 502.93 6.01 31.18 7.29 0.00 5.03 453.42 39698 12/5/2018 62.61 0.00 3.88 0.91 0.00 0.63 57.19
39726 12/19/2018 558.19 11.00 34.61 8.09 5.23 5.58 493.68 Subtotal Qtr 4: 1,741.72 34.01 107.99 25.25 0.00 11.76 17.42 1,545.29 Subtotal YTD: 13,475.79 379.98 835.50 195.42 0.00 116.30 134.75 11,813.84

MENDEZ, ANTONINA
39077 1/3/2018 785.75 45.00 48.72 11.39 6.85 7.86 665.93 39108 1/17/2018 871.59 54.00 54.04 12.64 8.62 8.72 733.57 39128 1/31/2018 875.88 43.00 54.30 12.70 8.73 8.76 748.39 39161 2/14/2018 900.55 46.00 55.83 13.06 9.27 9.01 767.38 39182 2/28/2018 791.18 35.00 49.05 11.47 6.92 7.91 680.83 39209 3/14/2018 888.38 44.00 55.08 12.88 9.00 8.88 758.54 39238 3/28/2018 883.93 44.00 54.80 12.82 8.90 8.84 754.57 Subtotal Qtr 1: 5,997.26 311.00 371.82 86.96 0.00 58.29 59.98 5,109.21 39264 4/11/2018 882.01 44.00 54.68 12.79 8.86 8.82 752.86 39289 4/25/2018 851.89 41.00 52.82 12.35 8.20 8.52 729.00 39315 5/9/2018 882.61 44.00 54.72 12.80 8.88 8.83 753.38 39343 5/23/2018 837.72 39.00 51.94 12.15 7.88 8.38 718.37 39369 6/6/2018 838.95 39.00 52.01 12.16 7.93 8.39 719.46 39398 6/20/2018 838.25 39.00 51.97 12.15 7.92 8.38 718.83 Subtotal Qtr 2: 5,131.43 246.00 318.14 74.40 0.00 49.67 51.32 4,391.90 39423 7/4/2018 870.00 43.00 53.94 12.62 8.59 8.70 743.15 39446 7/18/2018 953.20 51.00 59.10 13.82 10.43 9.53 809.32 39469 8/1/2018 943.00 50.00 58.47 13.67 10.20 9.43 801.23 39498 8/15/2018 956.00 51.00 59.27 13.86 10.50 9.56 811.81 39527 8/29/2018 957.40 51.00 59.36 13.88 10.51 9.57 813.08 39553 9/12/2018 965.40 52.00 59.85 14.00 10.72 9.65 819.18 39578 9/26/2018 989.50 55.00 61.35 14.35 11.22 9.90 837.68 Subtotal Qtr 3: 6,634.50 353.00 411.34 96.20 0.00 72.17 66.34 5,635.45 39605 10/10/2018 960.00 52.00 59.52 13.92 10.58 9.60 814.38 39631 10/24/2018 959.60 52.00 59.50 13.91 10.56 9.60 814.03 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2018 - Dec 31, 2018 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 3

MENDEZ, ANTONINA
39652 11/7/2018 960.00 52.00 59.52 13.92 10.58 9.60 814.38 39679 11/21/2018 959.00 51.00 59.46 13.91 10.56 9.59 814.48 39699 12/5/2018 954.60 51.00 59.19 13.84 10.45 9.55 810.57 39727 12/19/2018 1,152.40 71.00 71.45 16.71 14.81 11.52 966.91 Subtotal Qtr 4: 5,945.60 329.00 368.64 86.21 0.00 67.54 59.46 5,034.75 Subtotal YTD: 23,708.79 1,239.00 1,469.94 343.77 0.00 247.67 237.10 20,171.31

MENDEZ LOPEZ, SIVESTRE
39084 1/3/2018 501.38 10.00 31.09 7.27 0.00 5.01 448.01 39115 1/17/2018 507.41 11.00 31.46 7.36 0.00 5.07 452.52 39135 1/31/2018 493.15 3.00 30.58 7.15 0.00 4.93 447.49 39168 2/14/2018 415.45 0.00 25.76 6.02 0.00 4.15 379.52 39188 2/28/2018 487.55 3.00 30.23 7.07 0.00 4.88 442.37 39215 3/14/2018 514.85 5.00 31.92 7.47 0.00 5.15 465.31 39244 3/28/2018 493.50 2.97 30.60 7.16 0.00 4.94 447.83 Subtotal Qtr 1: 3,413.29 34.97 211.64 49.50 0.00 0.00 34.13 3,083.05 39270 4/11/2018 568.48 11.01 35.25 8.24 0.00 5.68 508.30 39295 4/25/2018 475.82 1.00 29.50 6.90 0.00 4.76 433.66 39321 5/9/2018 396.57 0.00 24.59 5.75 0.00 3.97 362.26
39350 5/23/2018 494.55 3.00 30.66 7.17 0.00 4.95 448.77 39376 6/6/2018 491.74 3.00 30.49 7.13 0.00 4.92 446.20
39404 6/20/2018 475.83 0.99 29.50 6.90 0.00 4.76 433.68 Subtotal Qtr 2: 2,902.99 19.00 179.99 42.09 0.00 0.00 29.04 2,632.87 39429 7/4/2018 581.57 12.00 36.06 8.43 0.00 5.82 519.26 39452 7/18/2018 573.90 11.00 35.58 8.32 0.00 5.74 513.26 39475 8/1/2018 574.90 11.01 35.64 8.34 0.00 5.75 514.16 39505 8/15/2018 569.10 11.00 35.28 8.25 0.00 5.69 508.88 39534 8/29/2018 569.70 11.00 35.32 8.26 0.00 5.70 509.42 39560 9/12/2018 563.90 9.99 34.96 8.18 0.00 5.64 505.13 39586 9/26/2018 575.50 11.01 35.68 8.34 0.00 5.76 514.71 Subtotal Qtr 3: 4,008.57 77.01 248.52 58.12 0.00 0.00 40.10 3,584.82 39612 10/10/2018 579.20 12.00 35.91 8.40 0.00 5.79 517.10 39638 10/24/2018 573.20 10.99 35.54 8.31 0.00 5.73 512.63 39659 11/7/2018 602.70 14.00 37.37 8.74 0.00 6.03 536.56 39686 11/21/2018 597.70 14.00 37.06 8.67 0.00 5.98 531.99 39706 12/5/2018 689.50 22.98 42.75 10.00 0.00 6.90 606.87 39734 12/19/2018 692.60 23.01 42.94 10.04 0.00 6.93 609.68 Subtotal Qtr 4: 3,734.90 96.98 231.57 54.16 0.00 0.00 37.36 3,314.83 Subtotal YTD: 14,059.75 227.96 871.72 203.87 0.00 0.00 140.63 12,615.57

NAVAS, WALTER L
39085 1/3/2018 107.10 0.00 6.64 1.55 0.00 1.07 97.84
39117 1/17/2018 106.40 0.02 6.60 1.54 0.00 1.06 97.18
39137 1/31/2018 106.77 0.00 6.62 1.55 0.00 1.07 97.53
39170 2/14/2018 113.24 0.01 7.02 1.64 0.00 1.13 103.44
39189 2/28/2018 108.16 0.00 6.71 1.57 0.00 1.08 98.80
39216 3/14/2018 107.77 0.00 6.68 1.56 0.00 1.08 98.45
39245 3/28/2018 107.80 0.01 6.68 1.56 0.00 1.08 98.47
Subtotal Qtr 1: 757.24 0.04 46.95 10.97 0.00 0.00 7.57 691.71 39271 4/11/2018 99.23 0.00 6.15 1.44 0.00 0.99 90.65
39296 4/25/2018 108.85 0.00 6.75 1.58 0.00 1.09 99.43
39323 5/9/2018 114.02 0.00 7.07 1.65 0.00 1.14 104.16
39352 5/23/2018 107.10 0.00 6.64 1.55 0.00 1.07 97.84
BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2018 - Dec 31, 2018 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 4

NAVAS, WALTER L
39377 6/6/2018 53.20 0.01 3.30 0.77 0.00 0.53 48.59
39405 6/20/2018 109.56 0.00 6.79 1.59 0.00 1.10 100.08
Subtotal Qtr 2: 591.96 0.01 36.70 8.58 0.00 0.00 5.92 540.75 39430 7/4/2018 120.75 0.00 7.49 1.75 0.00 1.21 110.30
39454 7/18/2018 124.40 0.02 7.71 1.80 0.00 1.24 113.63
39477 8/1/2018 124.01 0.00 7.69 1.80 0.00 1.24 113.28
39507 8/15/2018 130.35 0.02 8.08 1.89 0.00 1.30 119.06
39535 8/29/2018 122.40 0.00 7.59 1.77 0.00 1.22 111.82
39561 9/12/2018 122.80 0.00 7.61 1.78 0.00 1.23 112.18
39587 9/26/2018 66.89 0.00 4.15 0.97 0.00 0.67 61.10
Subtotal Qtr 3: 811.60 0.04 50.32 11.76 0.00 0.00 8.11 741.37 39613 10/10/2018 124.40 0.00 7.71 1.80 0.00 1.24 113.65 39639 10/24/2018 194.60 0.00 12.07 2.82 0.00 1.95 177.76 39660 11/7/2018 413.00 10.99 25.61 5.99 0.00 4.13 366.28 39687 11/21/2018 419.30 12.00 26.00 6.08 0.00 4.19 371.03 39707 12/5/2018 287.54 0.00 17.83 4.17 0.00 2.88 262.66 39735 12/19/2018 129.79 0.00 8.05 1.88 0.00 1.30 118.56 Subtotal Qtr 4: 1,568.63 22.99 97.27 22.74 0.00 0.00 15.69 1,409.94 Subtotal YTD: 3,729.43 23.08 231.24 54.05 0.00 0.00 37.29 3,383.77

OKONCZAK, CASSANDRA
39499 8/15/2018 192.10 5.00 11.91 2.79 0.00 1.92 170.48 39528 8/29/2018 580.00 45.00 35.96 8.41 5.70 5.80 479.13 39554 9/12/2018 381.80 23.99 23.67 5.54 0.00 3.82 324.78 39579 9/26/2018 395.10 25.00 24.50 5.73 0.00 3.95 335.92 Subtotal Qtr 3: 1,549.00 98.99 96.04 22.47 0.00 5.70 15.49 1,310.31 39606 10/10/2018 478.10 34.00 29.64 6.93 0.00 4.78 402.75 39632 10/24/2018 292.30 15.00 18.12 4.24 0.00 2.92 252.02 39653 11/7/2018 307.60 17.00 19.07 4.46 0.00 3.08 263.99 39680 11/21/2018 372.00 23.00 23.06 5.39 0.02 3.72 316.81 39700 12/5/2018 281.80 13.99 17.47 4.09 0.00 2.82 243.43 39728 12/19/2018 267.00 12.00 16.55 3.87 0.00 2.67 231.91 Subtotal Qtr 4: 1,998.80 114.99 123.91 28.98 0.00 0.02 19.99 1,710.91 Subtotal YTD: 3,547.80 213.98 219.95 51.45 0.00 5.72 35.48 3,021.22

PEREZ, ADRIANA
39159 2/14/2018 225.05 0.00 13.95 3.26 0.00 2.25 205.59 39180 2/28/2018 567.96 0.01 35.21 8.24 0.00 5.68 518.82 39207 3/14/2018 420.53 0.00 26.07 6.10 0.00 4.21 384.15 39236 3/28/2018 486.87 0.00 30.19 7.06 0.00 4.87 444.75 Subtotal Qtr 1: 1,700.41 0.01 105.42 24.66 0.00 0.00 17.01 1,553.31 39262 4/11/2018 282.55 0.00 17.52 4.10 0.00 2.83 258.10 39287 4/25/2018 153.47 0.00 9.52 2.23 0.00 1.53 140.19
Subtotal Qtr 2: 436.02 0.00 27.04 6.33 0.00 0.00 4.36 398.29 Subtotal YTD: 2,136.43 0.01 132.46 30.99 0.00 0.00 21.37 1,951.60

POULDAR, JONATHAN
39079 1/3/2018 1,600.00 185.00 99.20 23.20 44.01 16.00 1,232.59 39110 1/17/2018 1,700.00 200.00 105.40 24.65 50.61 17.00 1,302.34 39130 1/31/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39163 2/14/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39183 2/28/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39210 3/14/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39239 3/28/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2018 - Dec 31, 2018 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 5

POULDAR, JONATHAN
Subtotal Qtr 1: 11,800.00 1,185.00 731.60 171.10 0.00 347.67 118.00 9,246.63 39265 4/11/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39290 5/9/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39316 5/9/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39344 5/23/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39370 6/6/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39399 6/20/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 Subtotal Qtr 2: 10,200.00 960.00 632.40 147.90 0.00 303.66 102.00 8,054.04 39424 7/4/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39447 7/18/2018 1,700.00 160.00 105.40 24.65 50.61 17.00 1,342.34 39470 8/1/2018 1,800.00 173.00 111.60 26.10 57.21 18.00 1,414.09 39500 8/15/2018 1,750.00 166.00 108.50 25.38 53.91 17.50 1,378.71 39529 8/29/2018 1,800.00 173.00 111.60 26.10 57.21 18.00 1,414.09 39555 9/12/2018 1,800.00 173.00 111.60 26.10 57.21 18.00 1,414.09 39580 9/26/2018 2,000.00 217.00 124.00 29.00 74.69 20.00 1,535.31 Subtotal Qtr 3: 12,550.00 1,222.00 778.10 181.98 0.00 401.45 125.50 9,840.97 39607 10/10/2018 1,800.00 173.00 111.60 26.10 57.21 18.00 1,414.09 39633 10/24/2018 2,000.00 217.00 124.00 29.00 74.69 20.00 1,535.31 39654 11/7/2018 2,000.00 217.00 124.00 29.00 74.69 20.00 1,535.31 39681 11/21/2018 2,000.00 217.00 124.00 29.00 74.69 20.00 1,535.31 39701 12/5/2018 2,000.00 217.00 124.00 29.00 74.69 20.00 1,535.31 39729 12/19/2018 2,000.00 217.00 124.00 29.00 74.69 20.00 1,535.31 Subtotal Qtr 4: 11,800.00 1,258.00 731.60 171.10 0.00 430.66 118.00 9,090.64 Subtotal YTD: 46,350.00 4,625.00 2,873.70 672.08 0.00 1,483.44 463.50 36,232.28

POULDAR, MORRIS
39081 1/3/2018 9,500.00 2,467.00 589.00 137.75 731.50 95.00 5,479.75 39112 1/17/2018 9,500.00 2,467.00 589.00 137.75 731.50 95.00 5,479.75 39132 1/31/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39165 2/14/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39185 2/28/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39212 3/14/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39241 3/28/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 Subtotal Qtr 1: 66,500.00 16,634.00 4,123.00 964.25 0.00 5,120.50 665.00 38,993.25 39267 4/11/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39292 4/25/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39318 5/9/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39346 5/23/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39372 6/6/2018 9,500.00 2,340.00 589.00 137.75 731.50 95.00 5,606.75 39401 6/20/2018 9,500.00 2,340.00 589.00 137.75 731.50 9.67 5,692.08 Subtotal Qtr 2: 57,000.00 14,040.00 3,534.00 826.50 0.00 4,389.00 484.67 33,725.83 39426 7/4/2018 9,500.00 2,340.00 303.80 137.75 731.50 5,986.95 39449 7/18/2018 9,500.00 2,340.00 137.75 731.50 6,290.75 39472 8/1/2018 9,500.00 2,340.00 137.75 731.50 6,290.75 39502 8/15/2018 9,500.00 2,340.00 137.75 731.50 6,290.75 39531 8/29/2018 9,500.00 2,340.00 137.75 731.50 6,290.75 39557 9/12/2018 9,500.00 2,340.00 137.75 731.50 6,290.75 39583 9/26/2018 9,500.00 2,340.00 137.75 731.50 6,290.75 Subtotal Qtr 3: 66,500.00 16,380.00 303.80 964.25 0.00 5,120.50 0.00 43,731.45 39609 10/10/2018 9,500.00 2,340.00 137.75 731.50 6,290.75 39635 10/24/2018 9,500.00 2,340.00 137.75 81.00 731.50 6,209.75 39656 11/7/2018 9,500.00 2,340.00 137.75 85.50 731.50 6,205.25 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2018 - Dec 31, 2018 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 6

POULDAR, MORRIS
39683 11/21/2018 9,500.00 2,340.00 137.75 85.50 731.50 6,205.25 39703 12/5/2018 9,500.00 2,340.00 137.75 85.50 731.50 6,205.25 39731 12/19/2018 9,500.00 2,340.00 137.75 85.50 731.50 6,205.25 Subtotal Qtr 4: 57,000.00 14,040.00 0.00 826.50 423.00 4,389.00 0.00 37,321.50 Subtotal YTD: 247,000.00 61,094.00 7,960.80 3,581.50 423.00 19,019.00 1,149.67 153,772.03

RAHAMAN DADO, MOKLESUR
39080 1/3/2018 782.83 29.00 48.54 11.35 2.00 7.83 684.11 39111 1/17/2018 892.19 40.00 55.32 12.94 4.25 8.92 770.76 39131 1/31/2018 801.63 20.00 49.70 11.62 2.27 8.02 710.02 39164 2/14/2018 875.60 27.00 54.29 12.70 3.89 8.76 768.96 39184 2/28/2018 689.33 9.97 42.74 10.00 0.00 6.89 619.73 39211 3/14/2018 690.90 9.00 42.84 10.02 0.96 6.91 621.17 39240 3/28/2018 889.53 29.00 55.15 12.90 4.20 8.90 779.38 Subtotal Qtr 1: 5,622.01 163.97 348.58 81.53 0.00 17.57 56.23 4,954.13 39266 4/11/2018 866.25 26.00 53.71 12.56 3.69 8.66 761.63 39291 4/25/2018 870.83 27.00 53.99 12.63 3.79 8.71 764.71 39317 5/9/2018 782.74 18.00 48.53 11.35 2.00 7.83 695.03 39345 5/23/2018 869.46 27.00 53.91 12.61 3.75 8.69 763.50 39371 6/6/2018 782.19 18.00 48.50 11.34 2.00 7.82 694.53 39400 6/20/2018 872.94 27.00 54.12 12.66 3.83 8.73 766.60 Subtotal Qtr 2: 5,044.41 143.00 312.76 73.15 0.00 19.06 50.44 4,446.00 39425 7/4/2018 916.72 31.00 56.84 13.29 4.80 9.17 801.62 39448 7/18/2018 975.00 37.00 60.45 14.14 6.08 9.75 847.58 39471 8/1/2018 846.10 24.00 52.46 12.27 3.25 8.46 745.66 39501 8/15/2018 862.40 26.00 53.47 12.50 3.61 8.62 758.20 39530 8/29/2018 1,045.40 44.00 64.81 15.16 7.63 10.45 903.35 39556 9/12/2018 961.00 36.00 59.58 13.93 5.79 9.61 836.09 39582 9/26/2018 989.90 39.00 61.37 14.35 6.41 9.90 858.87 Subtotal Qtr 3: 6,596.52 237.00 408.98 95.64 0.00 37.57 65.96 5,751.37 39608 10/10/2018 1,005.80 40.00 62.36 14.58 6.77 10.06 872.03 39634 10/24/2018 978.10 37.00 60.64 14.18 6.17 9.78 850.33 39655 11/7/2018 670.20 7.00 41.55 9.72 0.77 6.70 604.46 39682 11/21/2018 969.50 37.00 60.11 14.06 5.95 9.70 842.68 39702 12/5/2018 979.10 38.00 60.70 14.20 6.18 9.79 850.23 39730 12/19/2018 1,061.20 46.00 65.79 15.39 7.98 10.61 915.43 Subtotal Qtr 4: 5,663.90 205.00 351.15 82.13 0.00 33.82 56.64 4,935.16 Subtotal YTD: 22,926.84 748.97 1,421.47 332.45 0.00 108.02 229.27 20,086.66 Subtotal Qtr 1: 113,914.83 19,025.97 7,062.73 1,651.81 0.00 5,648.71 1,139.14 79,386.47 Total YTD: 432,292.61 70,742.99 19,448.95 6,268.29 423.00 21,228.73 3,002.63 311,178.02 Employer Totals 16 Employee(s)
Subtotal Qtr 2: 97,452.10 15,922.01 6,042.04 1,413.07 0.00 4,824.46 889.22 68,361.30 Subtotal Qtr 3: 118,541.82 19,122.04 3,530.36 1,718.86 0.00 5,750.27 520.41 87,899.88 Subtotal Qtr 4: 102,383.86 16,672.97 2,813.82 1,484.55 423.00 5,005.29 453.86 75,530.37 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2018 - Dec 31, 2018 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 7
a Control number For Official Use Only 33333 OMB No. 1545-0008 1 Wages, tips, other compensation
$ $
$ $
$ $
$ $
$
$ $
$
$ $ $ $
b
2 Federal income tax withheld
941 943 944 None apply
State/local
non-501c
501c non-govt. Third-party
sick pay
(Check if
State/local 501c Federal govt. applicable)
Military
Kind
of Medicare
Kind
of
3 Social security wages 4 Social security tax withheld
CT-1
Hshld.

Payer emp.
(Check one)
govt. emp.
d Establishment number
Employer
(Check one)
c Total number of Forms W-2
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
e Employer identification number (EIN)
9 10 Dependent care benefits
f Employer's name
11 Nonqualified plans 12a Deferred compensation
13 For third-party sick pay use only 12b
14 Income tax withheld by payer of third-party sick pay 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax For Official Use only
g Employer's address and ZIP code
h Other EIN used this year
15 State Employer's state ID number
Employer's contact person Employer's telephone number
Employer's fax number Employer's email address
Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete.

Signature Title Date
Department of the Treasury
Form W-3 Transmittal of Wage and Tax Statements 2018 Internal Revenue Service

EMPLOYER COPY ONLY

DO NOT FILE THIS COPY WITH THE SSA
X X
16 30-0088129
BEVERLY HILLS OIL, INC.
9460 OLYMPIC BLVD.

BEVERLY HILLS CA 90212
432292.61 70742.99
313692.61 19448.95
432292.61 6691.29
CA 447-1958-1
432292.61 21228.73 300259.61 3002.63
MORRIS POULDAR (310) 200-5944
(310) 557-0605 [email protected]

PRESIDENT

AVALOS, ROSA A
39754 1/2/2019 968.30 34.00 60.03 14.04 0.00 9.68 850.55 39780 1/16/2019 975.00 34.00 60.45 14.14 0.00 9.75 856.66 39802 1/30/2019 879.00 24.99 54.50 12.75 0.00 8.79 777.97 39826 2/13/2019 996.30 37.00 61.77 14.45 0.67 9.96 872.45 39845 2/27/2019 990.60 36.00 61.42 14.36 0.40 9.91 868.51 39866 3/13/2019 982.20 35.00 60.90 14.24 0.05 9.82 862.19 39884 3/27/2019 872.40 24.00 54.09 12.65 0.01 8.72 772.93 Subtotal Qtr 1: 6,663.80 224.99 413.16 96.63 0.00 1.13 66.63 5,861.26 39903 4/10/2019 758.40 12.99 47.02 11.00 0.00 7.58 679.81 39918 4/24/2019 953.90 32.00 59.14 13.83 0.00 9.54 839.39 39928 5/8/2019 1,009.80 38.00 62.61 14.64 1.26 10.10 883.19 39953 5/22/2019 761.00 13.00 47.18 11.03 0.00 7.61 682.18 39973 6/5/2019 760.50 13.01 47.15 11.03 0.00 7.61 681.70 39991 6/19/2019 768.70 13.99 47.66 11.15 0.00 7.69 688.21 Subtotal Qtr 2: 5,012.30 122.99 310.76 72.68 0.00 1.26 50.13 4,454.48 40009 7/3/2019 783.30 15.00 48.56 11.36 0.00 7.83 700.55 40027 7/17/2019 840.49 21.01 52.11 12.19 0.00 8.40 746.78 40048 7/31/2019 843.25 21.00 52.28 12.23 0.00 8.43 749.31 40066 8/14/2019 840.38 21.01 52.10 12.19 0.00 8.40 746.68 40087 8/28/2019 737.92 11.00 45.75 10.70 0.00 7.38 663.09 40102 9/11/2019 843.70 21.00 52.31 12.23 0.00 8.44 749.72 40118 9/25/2019 840.05 21.01 52.08 12.18 0.00 8.40 746.38 Subtotal Qtr 3: 5,729.09 131.03 355.19 83.08 0.00 0.00 57.28 5,102.51 40134 10/9/2019 1,066.85 45.00 66.14 15.47 3.76 10.67 925.81 40153 10/23/2019 731.96 10.01 45.38 10.61 0.00 7.32 658.64 40167 11/6/2019 627.84 0.00 38.93 9.10 0.00 6.28 573.53 40187 11/20/2019 845.69 21.01 52.43 12.26 0.00 8.46 751.53 40199 12/4/2019 953.56 31.99 59.12 13.83 0.00 9.54 839.08 40216 12/18/2019 1,053.78 43.00 65.33 15.28 3.19 10.54 916.44 Subtotal Qtr 4: 5,279.68 151.01 327.33 76.55 0.00 6.95 52.81 4,665.03 Subtotal YTD: 22,684.87 630.02 1,406.44 328.94 0.00 9.34 226.85 20,083.28

BARRIOS, PABLO
39753 1/2/2019 842.19 21.00 52.22 12.21 0.00 8.42 748.34 39779 1/16/2019 1,031.14 41.00 63.93 14.95 2.20 10.31 898.75 39801 1/30/2019 1,005.99 38.00 62.37 14.59 1.09 10.06 879.88 39825 2/13/2019 1,173.54 58.00 72.76 17.02 8.46 11.74 1,005.56 39844 2/27/2019 1,108.40 50.00 68.72 16.07 5.59 11.08 956.94 39865 3/13/2019 950.05 31.99 58.90 13.78 0.00 9.50 835.88 39883 3/27/2019 731.55 10.00 45.36 10.61 0.00 7.32 658.26 Subtotal Qtr 1: 6,842.86 249.99 424.26 99.23 0.00 17.34 68.43 5,983.61 39902 4/10/2019 798.42 17.00 49.50 11.58 0.00 7.98 712.36 39917 4/24/2019 739.99 11.00 45.88 10.73 0.00 7.40 664.98 39927 5/8/2019 870.25 24.00 53.96 12.62 0.00 8.70 770.97 39952 5/22/2019 869.31 24.00 53.90 12.60 0.00 8.69 770.12 39972 6/5/2019 820.59 18.99 50.88 11.90 0.00 8.21 730.61 39990 6/19/2019 734.44 10.00 45.54 10.65 0.00 7.34 660.91 Subtotal Qtr 2: 4,833.00 104.99 299.66 70.08 0.00 0.00 48.32 4,309.95 40008 7/3/2019 825.52 19.00 51.18 11.97 0.00 8.26 735.11 40026 7/17/2019 644.74 52.00 39.97 9.35 6.85 6.45 530.12 40047 7/31/2019 510.25 35.99 31.64 7.40 0.00 5.10 430.12 40065 8/14/2019 593.39 46.00 36.79 8.60 5.74 5.93 490.33 40086 8/28/2019 572.26 44.00 35.48 8.30 5.25 5.72 473.51 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2019 - Dec 31, 2019 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 1

BARRIOS, PABLO
40101 9/11/2019 478.16 32.99 29.65 6.93 0.00 4.78 403.81 40117 9/25/2019 563.23 43.00 34.92 8.17 5.05 5.63 466.46 Subtotal Qtr 3: 4,187.55 272.98 259.63 60.72 0.00 22.89 41.87 3,529.46 40133 10/9/2019 568.18 43.00 35.23 8.24 5.17 5.68 470.86 40152 10/23/2019 570.07 43.00 35.34 8.27 5.19 5.70 472.57 40166 11/6/2019 929.11 86.00 57.60 13.47 13.12 9.29 749.63 40186 11/20/2019 832.36 75.00 51.61 12.07 10.96 8.32 674.40 40198 12/4/2019 830.05 75.00 51.46 12.04 10.92 8.30 672.33 40215 12/18/2019 1,059.80 102.00 65.71 15.37 18.42 10.60 847.70 Subtotal Qtr 4: 4,789.57 424.00 296.95 69.46 0.00 63.78 47.89 3,887.49 Subtotal YTD: 20,652.98 1,051.96 1,280.50 299.49 0.00 104.01 206.51 17,710.51

MARTINEZ DIEGO, ALEJANDRO
39747 1/2/2019 466.35 1.00 28.91 6.76 0.00 4.66 425.02
39773 1/16/2019 514.57 6.01 31.90 7.46 0.00 5.15 464.05 39795 1/30/2019 467.03 1.00 28.96 6.77 0.00 4.67 425.63 39819 2/13/2019 552.20 9.99 34.24 8.01 0.00 5.52 494.44 39838 2/27/2019 493.30 4.01 30.58 7.15 0.00 4.93 446.63 39860 3/13/2019 308.90 0.00 19.15 4.48 0.00 3.09 282.18 39878 3/27/2019 412.50 0.00 25.58 5.98 0.00 4.13 376.81 Subtotal Qtr 1: 3,214.85 22.01 199.32 46.61 0.00 0.00 32.15 2,914.76 39898 4/10/2019 338.30 0.00 20.97 4.91 0.00 3.38 309.04 Subtotal Qtr 2: 338.30 0.00 20.97 4.91 0.00 0.00 3.38 309.04 Subtotal YTD: 3,553.15 22.01 220.29 51.52 0.00 0.00 35.53 3,223.80

MENDEZ, ANTONINA
39748 1/2/2019 894.30 44.00 55.45 12.97 8.72 8.94 764.22 39774 1/16/2019 959.60 51.00 59.50 13.91 10.15 9.60 815.44 39796 1/30/2019 710.80 26.00 44.07 10.31 5.96 7.11 617.35 39820 2/13/2019 956.20 50.00 59.28 13.86 10.09 9.56 813.41 39839 2/27/2019 960.00 51.00 59.52 13.92 10.17 9.60 815.79 39861 3/13/2019 864.00 41.00 53.57 12.53 8.04 8.64 740.22 39879 3/27/2019 385.60 0.00 23.91 5.59 0.00 3.86 352.24 Subtotal Qtr 1: 5,730.50 263.00 355.30 83.09 0.00 53.13 57.31 4,918.67 39899 4/10/2019 875.80 42.00 54.30 12.70 8.30 8.76 749.74 39915 4/24/2019 971.70 52.00 60.25 14.09 10.42 9.72 825.22 39925 5/8/2019 968.10 51.00 60.02 14.04 10.35 9.68 823.01 39949 5/22/2019 575.80 12.00 35.70 8.35 4.47 5.76 509.52 39969 6/5/2019 581.30 13.00 36.04 8.43 4.53 5.81 513.49 39987 6/19/2019 590.60 14.00 36.62 8.56 4.63 5.91 520.88 Subtotal Qtr 2: 4,563.30 184.00 282.93 66.17 0.00 42.70 45.64 3,941.86 40005 7/3/2019 586.20 13.00 36.34 8.50 4.59 5.86 517.91 40023 7/17/2019 625.95 17.00 38.81 9.08 5.02 6.26 549.78 40044 7/31/2019 639.98 19.00 39.68 9.28 5.18 6.40 560.44 40062 8/14/2019 668.58 21.00 41.45 9.69 5.49 6.69 584.26 40083 8/28/2019 757.80 30.00 46.98 10.99 6.46 7.58 655.79 40098 9/11/2019 643.18 19.00 39.88 9.33 5.20 6.43 563.34 40114 9/25/2019 756.58 30.00 46.91 10.97 6.47 7.57 654.66 Subtotal Qtr 3: 4,678.27 149.00 290.05 67.84 0.00 38.41 46.79 4,086.18 40130 10/9/2019 744.87 29.00 46.18 10.80 6.33 7.45 645.11 40149 10/23/2019 653.89 20.00 40.54 9.48 5.33 6.54 572.00 40163 11/6/2019 325.19 0.00 20.16 4.72 0.00 3.25 297.06 40183 11/20/2019 648.81 20.00 40.23 9.41 5.28 6.49 567.40 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2019 - Dec 31, 2019 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 2

MENDEZ, ANTONINA
40195 12/4/2019 632.80 18.00 39.23 9.18 5.10 6.33 554.96 40212 12/18/2019 949.95 50.00 58.90 13.77 9.95 9.50 807.83 Subtotal Qtr 4: 3,955.51 137.00 245.24 57.36 0.00 31.99 39.56 3,444.36 Subtotal YTD: 18,927.58 733.00 1,173.52 274.46 0.00 166.23 189.30 16,391.07

MENDEZ LOPEZ, SIVESTRE
39755 1/2/2019 479.00 1.00 29.70 6.95 0.00 4.79 436.56
39781 1/16/2019 602.70 12.99 37.37 8.74 0.00 6.03 537.57 39803 1/30/2019 642.40 17.00 39.83 9.31 0.00 6.42 569.84 39827 2/13/2019 577.50 11.00 35.81 8.37 0.00 5.78 516.54 39846 2/27/2019 589.00 12.00 36.52 8.54 0.00 5.89 526.05 39867 3/13/2019 474.60 0.99 29.43 6.88 0.00 4.75 432.55 39885 3/27/2019 569.10 10.01 35.28 8.25 0.00 5.69 509.87 Subtotal Qtr 1: 3,934.30 64.99 243.94 57.04 0.00 0.00 39.35 3,528.98 39904 4/10/2019 667.00 20.00 41.35 9.67 0.00 6.67 589.31 39919 4/24/2019 749.70 28.00 46.48 10.87 0.00 7.50 656.85 39929 5/8/2019 794.80 33.00 49.28 11.52 0.16 7.95 692.89 39954 5/22/2019 570.90 10.00 35.40 8.28 0.00 5.71 511.51 39974 6/5/2019 567.80 26.00 35.20 8.23 0.17 5.68 492.52 39992 6/19/2019 484.00 17.99 30.01 7.02 0.00 4.84 424.14 Subtotal Qtr 2: 3,834.20 134.99 237.72 55.59 0.00 0.33 38.35 3,367.22 40010 7/3/2019 577.60 27.00 35.81 8.38 0.37 5.78 500.26 40028 7/17/2019 617.01 31.00 38.25 8.95 1.24 6.17 531.40 40049 7/31/2019 634.67 33.00 39.35 9.20 1.63 6.35 545.14 40067 8/14/2019 616.79 31.00 38.24 8.94 1.24 6.17 531.20 40088 8/28/2019 629.38 32.00 39.02 9.13 1.52 6.29 541.42 40103 9/11/2019 629.59 32.00 39.03 9.13 1.53 6.30 541.60 40119 9/25/2019 631.25 32.00 39.14 9.15 1.56 6.31 543.09 Subtotal Qtr 3: 4,336.29 218.00 268.84 62.88 0.00 9.09 43.37 3,734.11 40135 10/9/2019 308.73 0.00 19.14 4.48 0.00 3.09 282.02 40154 10/23/2019 629.82 32.00 39.05 9.13 1.52 6.30 541.82 40168 11/6/2019 417.60 10.99 25.89 6.06 0.00 4.18 370.48 40188 11/20/2019 629.26 32.00 39.01 9.12 1.52 6.29 541.32 40200 12/4/2019 622.76 32.00 38.61 9.03 1.37 6.23 535.52 40217 12/18/2019 830.29 55.00 51.48 12.04 5.94 8.30 697.53 Subtotal Qtr 4: 3,438.46 161.99 213.18 49.86 0.00 10.35 34.39 2,968.69 Subtotal YTD: 15,543.25 579.97 963.68 225.37 0.00 19.77 155.46 13,599.00

NAVAS, WALTER L
39756 1/2/2019 123.80 0.00 7.68 1.80 0.00 1.24 113.08
39782 1/16/2019 130.74 0.00 8.11 1.90 0.00 1.31 119.42
39804 1/30/2019 168.20 0.00 10.43 2.44 0.00 1.68 153.65 39828 2/13/2019 270.19 0.00 16.75 3.92 0.00 2.70 246.82 39847 2/27/2019 125.63 0.00 7.79 1.82 0.00 1.26 114.76
39868 3/13/2019 62.00 0.00 3.84 0.90 0.00 0.62 56.64
Subtotal Qtr 1: 880.56 0.00 54.60 12.78 0.00 0.00 8.81 804.37 Subtotal YTD: 880.56 0.00 54.60 12.78 0.00 0.00 8.81 804.37

OKONCZAK, CASSANDRA
39749 1/2/2019 194.10 5.00 12.03 2.81 0.00 1.94 172.32
39775 1/16/2019 363.20 22.00 22.52 5.27 0.00 3.63 309.78 39797 1/30/2019 575.30 44.00 35.67 8.34 5.33 5.75 476.21 39821 2/13/2019 279.50 13.00 17.33 4.05 0.00 2.80 242.32 39840 2/27/2019 369.60 21.99 22.92 5.36 0.00 3.70 315.63 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2019 - Dec 31, 2019 Check
No.

Pay
Date
Taxable
Comp
Fed Tax
W/H
Soc. Sec.

W/H
Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 3

OKONCZAK, CASSANDRA
Subtotal Qtr 1: 1,781.70 105.99 110.47 25.83 0.00 5.33 17.82 1,516.26 Subtotal YTD: 1,781.70 105.99 110.47 25.83 0.00 5.33 17.82 1,516.26

POULDAR, JONATHAN
39750 1/2/2019 2,000.00 213.00 124.00 29.00 70.76 20.00 1,543.24 39776 1/16/2019 2,000.00 213.00 124.00 29.00 70.76 20.00 1,543.24 39798 1/30/2019 2,000.00 213.00 124.00 29.00 70.76 20.00 1,543.24 39822 2/13/2019 2,000.00 213.00 124.00 29.00 70.76 20.00 1,543.24 39841 2/27/2019 2,000.00 213.00 124.00 29.00 70.76 20.00 1,543.24 39862 3/13/2019 2,000.00 213.00 124.00 29.00 70.76 20.00 1,543.24 39880 3/27/2019 2,000.00 213.00 124.00 29.00 70.76 20.00 1,543.24 Subtotal Qtr 1: 14,000.00 1,491.00 868.00 203.00 0.00 495.32 140.00 10,802.68 Subtotal YTD: 14,000.00 1,491.00 868.00 203.00 0.00 495.32 140.00 10,802.68

POULDAR, MORRIS
39752 1/2/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39778 1/16/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39800 1/30/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39824 2/13/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39843 2/27/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39864 3/13/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39882 3/27/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 Subtotal Qtr 1: 66,500.00 16,240.00 4,123.00 964.25 0.00 5,054.91 665.00 39,452.84 39901 4/10/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39916 4/24/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39926 5/8/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39951 5/22/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39971 6/5/2019 9,500.00 2,320.00 589.00 137.75 722.13 95.00 5,636.12 39989 6/19/2019 9,500.00 2,320.00 589.00 137.75 722.13 43.71 5,687.41 Subtotal Qtr 2: 57,000.00 13,920.00 3,534.00 826.50 0.00 4,332.78 518.71 33,868.01 40007 7/3/2019 9,500.00 2,320.00 582.80 137.75 722.13 5,737.32 40025 7/17/2019 9,500.00 2,320.00 137.75 722.13 6,320.12 40046 7/31/2019 9,500.00 2,320.00 137.75 722.13 6,320.12 40064 8/14/2019 9,500.00 2,320.00 137.75 722.13 6,320.12 40085 8/28/2019 9,500.00 2,320.00 137.75 722.13 6,320.12 40100 9/11/2019 9,500.00 2,320.00 137.75 722.13 6,320.12 40116 9/25/2019 9,500.00 2,320.00 137.75 722.13 6,320.12 Subtotal Qtr 3: 66,500.00 16,240.00 582.80 964.25 0.00 5,054.91 0.00 43,658.04 40132 10/9/2019 9,500.00 2,320.00 137.75 722.13 6,320.12 40151 10/23/2019 9,500.00 2,320.00 137.75 81.00 722.13 6,239.12 40165 11/6/2019 9,500.00 2,320.00 137.75 85.50 722.13 6,234.62 40185 11/20/2019 9,500.00 2,320.00 137.75 85.50 722.13 6,234.62 40197 12/4/2019 9,500.00 2,320.00 137.75 85.50 722.13 6,234.62 40214 12/18/2019 9,500.00 2,320.00 137.75 85.50 722.13 6,234.62 Subtotal Qtr 4: 57,000.00 13,920.00 0.00 826.50 423.00 4,332.78 0.00 37,497.72 Subtotal YTD: 247,000.00 60,320.00 8,239.80 3,581.50 423.00 18,775.38 1,183.71 154,476.61

RAHAMAN DADO, MOKLESUR
39751 1/2/2019 648.60 3.00 40.21 9.40 0.28 6.49 589.22
39777 1/16/2019 647.60 3.00 40.15 9.39 0.26 6.48 588.32 39799 1/30/2019 656.00 4.00 40.67 9.51 0.38 6.56 594.88 39823 2/13/2019 968.80 35.00 60.07 14.05 5.35 9.69 844.64 39842 2/27/2019 1,002.50 39.00 62.16 14.54 6.11 10.03 870.66 39863 3/13/2019 852.40 24.00 52.85 12.36 2.81 8.52 751.86 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2019 - Dec 31, 2019 Check
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Soc. Sec.

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Add. Med.

W/H
State Tax
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W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 4

RAHAMAN DADO, MOKLESUR
39881 3/27/2019 735.90 12.00 45.63 10.67 1.23 7.36 659.01 Subtotal Qtr 1: 5,511.80 120.00 341.74 79.92 0.00 16.42 55.13 4,898.59 39900 4/10/2019 384.40 0.00 23.83 5.57 0.00 3.84 351.16 39950 5/22/2019 765.50 15.00 47.46 11.10 1.58 7.66 682.70 39970 6/5/2019 768.90 15.00 47.67 11.15 1.60 7.69 685.79 39988 6/19/2019 837.50 22.00 51.93 12.14 2.47 8.38 740.58 Subtotal Qtr 2: 2,756.30 52.00 170.89 39.96 0.00 5.65 27.57 2,460.23 40006 7/3/2019 770.90 16.00 47.80 11.18 1.63 7.71 686.58 40024 7/17/2019 825.59 21.00 51.19 11.97 2.22 8.26 730.95 40045 7/31/2019 833.32 22.00 51.67 12.08 2.39 8.33 736.85 40063 8/14/2019 819.62 20.00 50.82 11.88 2.16 8.20 726.56 40084 8/28/2019 835.97 22.00 51.83 12.12 2.46 8.36 739.20 40099 9/11/2019 834.20 22.00 51.72 12.10 2.40 8.34 737.64 40115 9/25/2019 830.55 22.00 51.49 12.04 2.32 8.31 734.39 Subtotal Qtr 3: 5,750.15 145.00 356.52 83.37 0.00 15.58 57.51 5,092.17 40131 10/9/2019 835.96 22.00 51.83 12.12 2.46 8.36 739.19 40150 10/23/2019 832.98 22.00 51.64 12.08 2.38 8.33 736.55 40164 11/6/2019 516.75 0.00 32.04 7.49 0.00 5.17 472.05 40184 11/20/2019 530.01 0.00 32.86 7.69 0.00 5.30 484.16 40196 12/4/2019 844.03 23.00 52.33 12.24 2.62 8.44 745.40 40213 12/18/2019 1,053.01 44.00 65.29 15.27 7.22 10.53 910.70 Subtotal Qtr 4: 4,612.74 111.00 285.99 66.89 0.00 14.68 46.13 4,088.05 Subtotal YTD: 18,630.99 428.00 1,155.14 270.14 0.00 52.33 186.34 16,539.04 Subtotal Qtr 1: 115,060.37 18,781.97 7,133.79 1,668.38 0.00 5,643.58 1,150.63 80,682.02 Total YTD: 363,655.08 65,361.95 15,472.44 5,273.03 423.00 19,627.71 2,350.33 255,146.62 Employer Totals 10 Employee(s)
Subtotal Qtr 2: 78,337.40 14,518.97 4,856.93 1,135.89 0.00 4,382.72 732.10 52,710.79 Subtotal Qtr 3: 91,181.35 17,156.01 2,113.03 1,322.14 0.00 5,140.88 246.82 65,202.47 Subtotal Qtr 4: 79,075.96 14,905.00 1,368.69 1,146.62 423.00 4,460.53 220.78 56,551.34 BEVERLY HILLS OIL, INC.

Payroll Journal (Condensed), Jan 1, 2019 - Dec 31, 2019 Check
No.

Pay
Date
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Comp
Fed Tax
W/H
Soc. Sec.

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Medicare
W/H
Add. Med.

W/H
State Tax
W/H
CA SDI
W/H Net
Date: 08/09/2021 TIN: 30-0088129 : Page: 5
a Control number For Official Use Only 33333 OMB No. 1545-0008 1 Wages, tips, other compensation
$ $
$ $
$ $
$ $
$
$ $
$
$ $ $ $
b
2 Federal income tax withheld
941 943 944 None apply
State/local
non-501c
501c non-govt. Third-party
sick pay
(Check if
State/local 501c Federal govt. applicable)
Military
Kind
of Medicare
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of
3 Social security wages 4 Social security tax withheld
CT-1
Hshld.

Payer emp.
(Check one)
govt. emp.
d Establishment number
Employer
(Check one)
c Total number of Forms W-2
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
e Employer identification number (EIN)
9 10 Dependent care benefits
f Employer's name
11 Nonqualified plans 12a Deferred compensation
13 For third-party sick pay use only 12b
14 Income tax withheld by payer of third-party sick pay 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax For Official Use only
g Employer's address and ZIP code
h Other EIN used this year
15 State Employer's state ID number
Employer's contact person Employer's telephone number
Employer's fax number Employer's email address
Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete.

Signature Title Date
Department of the Treasury
Form W-3 Transmittal of Wage and Tax Statements 2019 Internal Revenue Service

EMPLOYER COPY ONLY

DO NOT FILE THIS COPY WITH THE SSA
X X
10 30-0088129
BEVERLY HILLS OIL, INC.
9460 OLYMPIC BLVD.

BEVERLY HILLS CA 90212
363655.08 65361.95
249555.08 15472.44
363655.08 5696.03
CA 447-1958-1
363655.08 19627.71 235026.08 2350.33
MORRIS POULDAR (310) 200-5944
(310) 557-0605 [email protected]

PRESIDENT
Attachment 8
Beverly Hills Oil, Inc.

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25 CITY OF BEVERLY HILLS
___________________________________________________________________________ Reconsideration for Hardship Exemption )
Beverly Hills Tobacco Sales Prohibition )
) PROPOSED FINDINGS OF
) FACT, CONCLUSIONS OF LAW,
) AND DECISION
)
)
BEVERLY HILLS OIL INC. )
Applicant )
)
Business Location: )
9460 W. Olympic Blvd. )
Beverly Hills, CA 90210 )
)
__________________________________

APPEARANCES
For the Applicant:

1. Morris Poulder, Owner of Beverly Hills Oil, Inc.

2. John Poulder, Owner’s son

3. Ramin Akhavan, Owner’s Agent

4. Edith Torrente, Accountant

5. Marilou Garcia, Accountant
Hearing Officer: Angela Shaw
Hearing Date: August 26, 2021
Record Closed: August 26, 2021
Beverly Hills Oil, Inc.

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25 ISSUES

1. Is the Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc, and a Beverly Hills Tobacco Sales Permittee, eligible for a Hardship Exemption under Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021?

2. Is the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business unreasonable, and will it cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations?

3. Is the Applicant/ Permittee, owner of Beverly Hills Oil, Inc, eligible for a Hardship Exemption to operate as a tobacco and electronic cigarette retailer beyond the 24- month period previously granted January 1, 2021 and ending on December 31, 2022, and if so, what is the appropriate length of time that the permittee will be authorized to continue to operate as a retailer?1

SUMMARY
Based on a preponderance of the documentary evidence, testimony, facts, and mitigating factors presented at hearing, I, ANGELA SHAW, HEARING OFFICER, find Beverly Hills Oil, Inc, a Beverly Hills Tobacco Sales Permittee, is eligible for a Hardship Exemption under Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer 1 Applicant/ Permittee is Morris Poulder, owner of Beverly Hills Oil, Inc.

Beverly Hills Oil, Inc.

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25 Permitting Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021.

On reconsideration, Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc is granted a Hardship Exemption to operate as a tobacco retailer for a period of eightyfour (84) months, effective January 1, 2021, and ending on December 31, 2027. Beverly Hills Oil, Inc. has the option of requesting an extension of the (84) months exemption following a City Council Review pursuant to Section 13 of the ordinance, within three years of the effective date of the ordinance, by administrative hearing to extend or renew the subject hardship exemption based on the Applicant/ Permittee’s progress in recovery of the $622,818.17 investment.

STANDARD OF REVIEW
The permittee shall bear the burden of proof in establishing by a preponderance of the evidence, that the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business is unreasonable and will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations.

EXHIBITS
A. Application For Hardship Exemption, dated September 30, 2020.

A-1. Appeal Cover Letter, Ramin Akhavan, Agent for Beverly Hills Oil , Inc.

A-2. Worksheet #1 and Exhibits #1-3, detailed sales summary of Beverly Hills Oil , Inc. for 2017, 2018,& 2019 showing the percentage of tobacco retail sales A-3. Worksheet #2 showing permittee’s total investment in the business - $4,159,302.00 Beverly Hills Oil, Inc.

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25 A-4. Worksheet #2 and Exhibits #4-5, 2019 depreciation schedule of Beverly Hills Oil , Inc. & JTRP Oil, Inc owned by the permittee
A-5. Exhibits #6-7 renovation loan amortization schedule A-6. Worksheet #3 business improvement cost dedicated to the retail sale of tobacco - $622,818.17
A-7. Exhibits #4-5 2019 depreciation schedules
A-8. Worksheet #4 in support of the 19.37 years recoupment period to recover tobaccorelated investment of $622,818.17 invested in the business during 2019 and early 2020 A-9 Photographs of 2019-2020 renovation (before & after) A-10. Signatures of Beverly Hills Oil, Inc. in support of the Hardship Exemption Application
A-11. Beverly Hills Oil, Inc. Appeal dated June 7, 2021 A-12. Statement of Owner, Morris Poulder
B. Hearing Officer Request For Information
B-1 Hearing Officer Request For Information
C. Request For Information Response (receipts & invoices) C-1. Request For Information Response
C-2. Payroll documents for Morris Poulder and employees

PROCEDURAL BACKGROUND
On June 4, 2019, the Beverly Hills City Council passed Ordinance No. 19-O-2783 amending Article 21 of Chapter 2 of Title 4 of the Beverly Hills Municipal Code to prohibit the retail sale of tobacco products and electronic cigarette paraphernalia and made a finding Beverly Hills Oil, Inc.

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25 of exemption under the California Environmental Quality Act. The Ordinance went into effect at 12:01 a.m. effective July 5, 2019.

The Ordinance prohibits the sale of all tobacco products in Beverly Hills, subject to certain provisions described in the ordinance. In summary, the key provisions of the Ordinance include:
• A permanent exemption/carve out for existing cigar lounges. • Effective January 1, 2021, hotels, existing and future, may only sell to guests. • Effective January 1, 2021, all other businesses shall stop selling tobacco products.
• A hardship exemption provision for retailers that demonstrate the ban would cause undue hardship; and
• City Council review of the impacts on tourism in three years.

Pursuant to Section 11 of Section 4-2-116 ( HARDSHIP EXEMPTION) Article 21 (TOBACCO AND ELECTRONIC CIGARETTE RETAILER PERMITTING
REGULATIONS) of Chapter 2 (REGULATORY BUSINESS PERMITS) of Title 4 (REGULATION OF CETAIN TYPES OF BUSINESS AND ACTIVITIES) of the Beverly Hills Municipal Code, Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc filed a timely request for reconsideration for an extension of a previously granted twentyfour month Hardship Exemption - Beverly Hills Tobacco Sales Prohibition. Applicant/ Permittee is requesting a 21.01years from the tobacco sales prohibition to recoup a $622,818.17 investment during 2019 and early 2020.

Beverly Hills Oil, Inc.

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25 On December 31, 2020, following an administrative hearing, Beverly Hills Oil, Inc. was granted a Hardship Exemption to continue to operate as a tobacco retailer for a period of twenty-four (24) months effective January 1, 2021, and ending on December 31, 2022.

Applicant/ Permittee, Morris Poulder, filed a timely appeal and cited the Proposed Findings of Fact, Conclusion of Law and Decision showing the average Gross Profit per year of the Beverly Hills Oil for the three years 2017, 2018, and 2019 was $689,962.49, net of the estimated 10% decline in sales as an after-effect of the loss of the sales of cigarette. Based on this Gross Profit and evidence presented, it was determined that Beverly Hills Oil, Inc. could recoup the cigarette-related investment of $622,818.17 in less than a year.

Applicant/ Permittee, Morris Poulder states on appeal, the $689,962.49 average Gross Profit are not available funds to recoup the investment. Applicant/ Permittee requested that the General and Administrative expenses, not previously presented in the original Hardship Exemption Application, such as Salaries, Rent, Taxes, Licenses and Permits, Utilities and other expenses to operate the business for the period 2017, 2018, & 2019 be taken into consideration.

SUMMARY OF EVIDENCE
On appeal, Applicant/Permittee is seeking an exemption for a period of 21.01 years instead of 19.37 years, as previously requested, from the tobacco sales prohibition to recoup a $622,818.17 investment made during 2019 and early 2020. Tobacco was identified as the anchor product in term of sales and Applicant/Permittee reiterates that if he had been aware in advance of the Tobacco Sales Prohibition, he would not have embarked on a $1,411,265.36 massive reconstruction/renovation of the mart and gas station during 2019 Beverly Hills Oil, Inc.

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25 and early 2020. The owner’s total investment to date in Beverly Hills Oil, Inc. is $4,410,28736.

On December 31, 2020, following an administrative hearing, Beverly Hills Oil, Inc. was granted a Hardship Exemption to continue to operate as a tobacco retailer for a period of twenty-four (24) months effective January 1, 2021, and ending on December 31, 2022.

Applicant/ Permittee, Morris Poulder Owner, Ramin Akhavan, Owner’s Agent, and his accountants provided testimony under oath and reiterated the owner’s position as outlined in the original hardship exemption application.

On appeal, the Applicant/Permittee presented adjusted figures and documentary evidence consisting of payroll expenses for employees as well as salary for Applicant/Permittee that were not previously presented and maintains that after deducting the General and Administrative expenses and Other Items for consideration. Applicant/Permittee contends the business reported a net loss of $191,027.02 averaging over three years after deducting administrative expenses and other items and if this will be the basis, the business will not be able to recoup any of its investments.

Applicant/ Permittee, Morris Poulder testified, the Beverly Hills Oil, Inc. location was originally a mechanic shop and small snack shop. With the approval of City of Beverly Hills commissioners, he decided to change the business model and built a class one new food mart on a major street in Beverly Hills. Applicant/Permittee further maintains that if he had known or if city would have informed him about the tobacco ban, he would not have gone through with the major investment. Applicant/ Permittee added, the mechanic shop would have helped financially to compensate for some of the losses due to tobacco ban. Now with the new convenience store, unfortunately the mechanic shop option does not exist anymore.

Beverly Hills Oil, Inc.

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25 Applicant/Permittee reiterated that construction started in February 2019 and the Tobacco Ban was approved by City Council in June 2019. Applicant/Permittee finished construction and obtained a permit to open in the City of Beverly Hills in March 2020 which is about same time pandemic began which damaged most businesses.

Applicant/Permittee explained that he financed this project with funding from another entity he owns, which means unless he can afford to pay mortgage thru sales at this location to pay off loan, he has jeopardized both of his entities which will causeextensive financial hardship, and damage years of hard work and cause a financial disaster for him and his family.

Lastly, Applicant/Permittee emphasized the model of business sales depends on fuel and tobacco sales. People who visit our store mainly stop for these two items. And, because they are here anyway, customers buy other product, as well or any last- minute shopping. The tobacco and tobacco-related sales are a high percentage compared to total sales.

Applicant/Permittee noted, with the introduction of electric carsin market, we willsee decrease in the demand for fuel products and emphasized that his business now must depend more on selling tobacco products to stay in business in future. While some big chain stores might not be affected by the tobacco ban because their total sales may not depend as much on tobacco product because they have wide variety of other products to depend on. However, this case is totally different. Beverly Hills Oil, Inc. does not have much more to offer for sale to try to overcome loss of revenue due to not selling tobacco products.

ANALYSIS

1. Is Applicant/Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc, and a Beverly Hills Tobacco Sales Permittee, eligible for a modified Hardship Exemption under Beverly Hills Code, Article 21, Tobacco and Electronic Cigarette Retailer Permitting Beverly Hills Oil, Inc.

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25 Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021?

2. Is the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business unreasonable, and will it cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations?

3. If the Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc, is eligible for a modified Hardship Exemption to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021, what is the appropriate length of time that the permittee will be authorized to continue to operate as a retailer? Pursuant to Section 4-2-2116: HARDSHIP EXEMPTION, Any permittee, other than cigar lounges and hotels, that wishes to operate a tobacco and electronic cigarette retailer on or after January 1, 2021, may apply for one hardship exemption as provided for in this section. A permittee must submit a complete application for a hardship exemption at least ninety (90) days before the permit is set to expire, but no sooner than six (6) months before the permit is set to expire. Such application shall be made in writing on a form prescribed by the Director of Finance and shall be accompanied by the filing fee established by resolution of the City Council.

The permittee shall bear the burden of proof in establishing by a preponderance of the evidence, that the application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations to the permittee's business is unreasonable, and if it will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations. The permittee applying for Beverly Hills Oil, Inc.

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25 the exemption shall furthermore be required, in order to meet its burden of proof, to submit the documents set forth in this section.

The Applicant/Permittee submitted a complete application for a hardship exemption with the required information, signed over the penalty of perjury, requesting a specific term of extension, responses to requested information and the required filing fee. On December 31, 2020, the Applicant/Permittee was granted a hardship exemption for a period of 24 months for the period January 1, 2021, to December 31, 2022. Applicant/Permittee filed a timely appeal and has provided new and material evidence for consideration.

Applicant/Permittee, Morris Pouldar is seeking an exemption for a period of 21.01 years instead of 19.37 years, as previously requested, to recoup a $622,818.17 investment by the Permittee during 2019 and early 2020. The Applicant/Permittee declared his total investment over 20 years is $4,410,287.36. This amount includes a total renovation 2019- 2020 in the amount of $1,411,265.36. Applicant/Permittee is seeking to recover $622,818.17 which is 44% of the 2019-2020 renovation cost and 14% of the total investment over the life of the business life of Beverly Hills Oil.

Applicant/Permittee requested on appeal that the average Net Profit and Total General & Administrative Expenses and Other items not previously submitted be taken into consideration as indicated below. Applicant/Permittee asserts a three-year average Net Loss of $191,027.20 after deducting the General and Administrative expenses and Other Items.

Beverly Hills Oil, Inc.

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25 Applicant/Permittee noted that upon adding 75% of the Officer’s Salary and the non-cash expenses of Depreciation and Amortization , the business shows an average Net Income of $29,641.74 for the same years. Therefore, the business needs 21.01 years to recoup the cigarette- related investment of $622,818.17.

In determining whether to grant an extended period of hardship exemption to the permittee, and in determining the appropriate length of time that the permittee will be authorized to continue to operate as a retailer, the Hearing Officer, or City Council on appeal by the applicant, may consider, among other factors:

1. The percentage of the retail sales over the last three (3) years that have been derived from tobacco products and tobacco and electronic cigarette paraphernalia:

Permittee’s tobacco-related sales, for the relevant timeframe, 2017, 2018, & 2019 are

35.59% of the permittee’s Mart business and 5.88% of permittee’s Gas and Mart business.

Beverly Hills Oil, Inc. is a gas and mart business. Therefore, only 5.88% of permittee’s gas Beverly Hills Oil, Inc.

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25 and mart business is dedicated to the sale of tobacco. Permittee’s total gas, mart, and tobacco retail sales during the relevant timeframe as indicated in charts hereinabove have been taken into consideration.

2. The amount of investment in the business:

Documentation of the investment was previously established. Permittee provided receipts, invoices and relevant documentation and established that $1,160,280.00 was invested during the 2019-2020 renovation of the “Gas Station and Mart”. Documents submitted by the Permittee, in response to a Request for Information Request, show payments to contractors and architects totaling $763, 203.04; remodeling and fueling replacement, dispensers, and upgrades to the fueling system totaling $149,783.26; Office furniture and equipment totaling $11,574.48; permitting totaling $66,281.03; in addition to materials and equipment totaling $235,344.66.

3. The present actual and depreciated value of any business improvements dedicated to the retail sale of tobacco products and tobacco and electronic cigarette paraphernalia:

Permittee cited the business improvements dedicated to the retail sale of tobacco as $622,818.17 and explained that this amount is “based on the 35.59% and 5.88 tobacco sales in relation to mart sales and overall sales and renovation improvements that were undertaken in 2019 and early 2020.”

4. The applicable Internal Revenue Service depreciation schedule or functional nonconfidential equivalent:

Permittee submitted depreciation schedules Exhibits 4 and 5 for Beverly Hills Oil, Inc. and JTRP Oil, LLC.

Beverly Hills Oil, Inc.

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25 5. The remaining useful life of the business improvements that are dedicated to the sale of tobacco products and tobacco and electronic cigarette paraphernalia:

Referencing Exhibits 4 and 5 for Beverly Hills Oil, Inc. and JTRP Oil, LLC, Permittee indicated the business improvements that were undertaken in 2019 and early 2020 have 14 years of useful life remaining based on a 15-year depreciation method.

6. The remaining lease term of the business:

Permittee owns Beverly Hills Oil, Inc. as well as JTRP Oil, LLC who owns the land where Beverly Hills Oil, Inc. is located.

7. The ability of Beverly Hills Oil, Inc the tobacco and electronic cigarette retailer to sell other products.

According to testimony, and photographic evidence, the Applicant/Permittee testified that an increase in the cost of gas is not an option because customers will go elsewhere to purchase gas and tobacco/tobacco-related products. He further explained that he operated an automotive shop at the location prior to the major renovation and he would not have made the major investment if he had been aware of the tobacco sales prohibition. The sale of gas, tobacco, tobacco-related products in the convenience mart is the business model.

8. The opportunity for relocation of the business and the cost of relocation:

Relocation of Beverly Hills Oil, Inc. is not an option, as Permittee is the owner of the gas station and mart as well as the land on which the company is located.

9. A business plan demonstrating how long the business will need to sell tobacco products and tobacco and electronic cigarette paraphernalia to recoup any investment backed expectations, and a plan for phasing out the sale of those products.

Permittee submitted no plan for phasing out the sale of tobacco and tobacco-related products but explained that the sale of tobacco, tobacco-related products, and gas in the convenience mart is the business model. Beverly Hills Oil, Inc. is a one stop convenience Beverly Hills Oil, Inc.

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25 mart and money was taken from another business invested in the mart. Applicant/Permittee stated inability to continue the current model in addition to the impact of the Pandemic will be devastating for his family. Therefore, he is requesting a Tobacco Ban Exemption for at least 21.01 years in order to recoup his investment in the amount $622,818.17 which is 44% of Permittee’s renovation loan in the amount of $ 1,411,265.36 and 14% of the lifetime investment in Beverly Hills Oil.

On appeal, the Applicant/Permittee provided updated graphics showing General and Administrative Expenses and Other Items and the Beverly Hills Oil, Inc. operating at an average income of $29,641.74. New figures provided for the business show a reported Net Loss in the three years averaging a $191,027.20 after deducting the General and Administrative Expenses and Other Items. Agent Ramin Akhavan asserts that when 75% of the Applicant/Permittee’s salary and the non-cash expenses of Depreciation and Amortization are added back, the business average income is $29,641.74 and the business need 21.01 years to recoup the cigarette-related investment of $622,818.17.

Evidence of record is sufficient to establish the Applicant/Permittee is eligible for a Hardship Exemption under Beverly Hills Code, Article 21, Tobacco and Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021.

Applicant/Permittee’s submission of documentation under the category of General & Administrative Expenses and Other Items have been considered. Also, assertions related to the impact of COVID-19/Pandemic have been taken into consideration as a mitigating factor.

It is the decision of this hearing officer that the Applicant/Permittee is granted a Hardship Exemption for a total of 84-months to recover his investment in the amount of Beverly Hills Oil, Inc.

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25 $622,818.17 and this period may be extended based on the Applicant/ Permittees progress in recovery of this amount.

FINDINGS OF FACT

1. Applicant, Morris Poulder, Owner of Beverly Hills Oil, Inc., and a Tobacco Sales Permittee in the City of Beverly Hills.

2. On December 31, 2020, following an administrative hearing, Beverly Hills Oil, Inc. was granted a Hardship Exemption to continue to operate as a tobacco retailer for a period of twenty-four (24) months effective January 1, 2021, and ending on December 31, 2022.

3. Applicant/ Permittee, Morris Poulder, Owner of Beverly Hills Oil, Inc filed a timely reconsideration of the 24-month Tobacco Hardship Exemption - Beverly Hills Tobacco Sales Prohibition previously granted and requesting a new period of 21.01 yearsinstead of 19.37 years extension to continue the sale of tobacco and tobacco-related products and paid the required filing fee.

4. On appeal, Applicant/ Permittee, Morris Poulder is requesting that General and Administrative expenses such as Salaries, Rent, Taxes, Licenses and Permits, Utilities and other expenses that were not previously included in the original application for a Tobacco Hardship Exemption be taken into consideration.

5. Applicant/ Permittee and his agent, Ramin Akhavan presented a diagram as shown below showing Total General & Administrative Expenses and Other Items: $970,312.65 for 2017; $917,971.21 for 2018; $1,081,117.62 for 2019.

The total expenses in this category totaled $2,969,401.48 over the three-year period averaged $989,800.49 for the three (3) year period.

Beverly Hills Oil, Inc.

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25 6. The average Net Income Loss of $191,027.20 for the three-year period of 2017- 2019 includes 75% of the Officer’s Salary in the amount of $174,638.48, $152,656.81, and $238,370.08 respectively.

Beverly Hills Oil, Inc.

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25 Permittee’s Investment

7. Beverly Hills Oil, Inc does not have a lease for gas station and convenience mart as the property is owned by JTRP Oil, LLC and Morris Poulder owns JTRP Oil, LLC .

8. Applicant/ Permittee, Morris Poulder declared a total investment during the life of Beverly Hills Oil, Inc., in the amount of $4,410,287.36.

9. Applicant/ Permittee, Morris Poulder took out a $1, 411,265.36 loan for renovation of the “Gas Station and Mart” in 2019 and early 2020.

10. Applicant/ Permittee, Morris Poulder is seeking to recover a $622,818.17 renovation investment which is 44% of the renovation investment and 14% of the lifetime investment in Beverly Hills Oil.

Permittee Sales
Beverly Hills Oil, Inc.

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25 11. Applicant/ Permittee, Morris Poulder provided 2017, 2018, and 2019 payroll tax documents, invoices, renovation records and receipts as proof of investment and renovation for Beverly Hills Oil, Inc.

12. Beverly Hills Oil, Inc. verified tobacco/tobacco-related sales are $230,802.00 for 2017; $230,318.00 for 2018; and $59,200.00 for 2019.

13. Tobacco-related sales for this period are 35.59% of the permittee’s mart business and 5.88% of permittee’s gas and mart business.

14. The ability of Beverly Hills Oil, Inc. to sell items or products other than tobacco products and tobacco and electronic cigarette paraphernalia is limited as the sale of tobacco and tobacco-related products along and gas with convenience store products is the business model.

15. The opportunity for relocation of Beverly Hills Oil, Inc. to another location is highly unlikely as Morris Poulder is also the owner of JTRP Oil, LLC who owns the land where Beverly Hills Oil, Inc. is located.

16. If any statement under the above heading is determined to be a conclusion of law, it is to be treated as such.

CONCLUSIONS OF LAW

1. The Hearing Officer is authorized to determine the Applicant’s eligibility for Hardship Exemption - Beverly Hills Tobacco Sales Prohibition.

2. Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 provides the guidelines and requirements for tobacco permittees to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021.

Beverly Hills Oil, Inc.

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25 3. Applicant/Permittee, Beverly Hills Oil, Inc., has met the burden and established by a preponderance of the evidence, that application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco And Electronic Cigarette Retailer Permitting Regulations, and Ordinance 19-O-2783 to the permittee's business is unreasonable, and will cause significant hardship to the permittee by not allowing the permittee to recover his or her investment backed expectations.

4. Beverly Hills Oil, Inc., Inc. has met the requirements of the exemption provision for retailers and is authorized to continue to operate as a tobacco retailer for a period of eighty-four (84) months effective January 1, 2021 and ending on December 31, 2027.

5. If any statement under the above heading is determined to be a finding of fact, it is to be treated as such.

Beverly Hills Oil, Inc.

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25 DECISION
Careful consideration has been given to all evidence of record. Based on a preponderance of evidence, it is the decision of this hearing officer that the Applicant/Permittee, Beverly Hills Oil, Inc., remains eligible for a Hardship Exemption to operate as a tobacco and electronic cigarette retailer on or after January 1, 2021.

Evidence presented is sufficient to establish that application of Section 4-2-2115 of Beverly Hills Code, Article 21, Tobacco and Electronic Cigarette Retailer Permitting Regulations to the permittee's business is unreasonable, and will it cause significant hardship to the permittee by not allowing the permittee to recover his investment backed expectations.

Therefore, Beverly Hills Oil, Inc., is authorized to continue to operate as a tobacco retailer for a period of eighty-four (84) months effective January 1, 2021 and ending on December 31, 2027.

Beverly Hills Oil, Inc. has the option of requesting an extension of the (84) months exemption following a City Council Review pursuant to Section 13 of the ordinance, within three years of the effective date of the ordinance. A request for extension of the Hardship Extension must be filed at least (90) days prior to expiration of the period of exemption. An extension or renewal of the hardship exemption may be granted based on a percentage of tobacco sales for a new three-to-four-year tax period beyond 2017, 2018, & 2019 and the Applicant/ Permittee’s progress in recovery of the $622,818.17 investment.

Pursuant to Ordinance 19-O-2783, the decision of the Hearing Officer may be appealed by the applicant by filing a complete notice of appeal with the City Clerk within fifteen (15) days after notice of the decision was mailed to the applicant. To be deemed complete, the notice of appeal shall be signed by the applicant, shall state the grounds for disagreement Beverly Hills Oil, Inc.

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25 with the decision of the Hearing Officer, and shall be accompanied by the filing fee established by resolution of the City Council.

Failure of any person to file a timely appeal in accordance with the provisions of this section shall constitute an irrevocable waiver of the right to an administrative hearing and a final adjudication of the hardship exemption.

A retailer may continue to sell tobacco, tobacco products, or tobacco and electronic cigarette paraphernalia while a hardship exemption application is pending before a Hearing Officer or on appeal to the City Council.

Only those matters or issues specifically raised by the appellant in the appeal notice shall be considered in the hearing of the appeal. (Ord. 19-O-2783, eff. 7-5-2019) Dated this the 5
th day of October 2021
By:
______________________________________
Angela Shaw
Hearing Officer
Attachment 9

CITY OF BEVERLY HILLS

POLICY AND MANAGEMENT
DATE: January 10, 2022
SUBJECT: Potential Questions and Information for 9460 W. Olympic Boulevard 1) What new issues were raised by Appellant on the appeal notice? (BHMC 4.2- 2116(J) states only those matters or issues specifically raised by the appellant in the appeal notice shall be considered in hearing of the appeal.) a. Appellant increased request to 21.01 years from 19.37 years. b. Appellant states that "The Hearing Officer did not take into consideration the General and Administrative expenses any business entity incurs in the normal course of its operation."
c. Appellant introduces "Total General & Administrative Expenses and Other Items" i. 2017 - $970,312.65
ii. 2018 - $917,971.21
iii. 2019 - $1,081,117.62
d. Appellant introduces add backs for “75% of the Applicant’s Officer’s Salary and the non-cash expenses of Depreciation and Amortization” i. 2017 - $188,651.00
ii. 2018 - 194,999.81
iii. 2019 - $278,356.00
e. Appellant contends average net income for 2017 through 2019 is $29,641.74 after these adjustments.
f. Appellant contends 21.01 years are required to recoup investment ($622,818.17 / $29,641.74).
g. Appellant cites electric vehicles as a threat to future gasoline sales. 2) Should the applicant be eligible to recoup $622,818.17 or $88,982.40? a. The Appellant’s Application for Hardship Exemption requested to recoup $622,818.17 which represented 44% of the Appellant’s stated investment of $1,411,265.36 from 2019 through early 2020.
b. Based on the information the Appellant provided in the Application for Hardship Exemption, the Hearing Officer’s original ruling concluded:
i. Tobacco sales represent 5.88% of Appellant’s gas and mart business. ii. Beverly Hills Oil, Inc. is a “Gas Station and Mart” business. iii. Review of receipts, invoices, permits and other documents related to business improvements showed costs were dedicated to full renovation of the “Gas Station and Mart”. (Before and After photographs from the Appellant’s Application are shown in Exhibit A to this memo) iv. Onsite survey of the environment showed a small area on the counter behind the cashier is dedicated to the sale of tobacco and/or tobacco related products.
v. Analysis of the costs show the renovations costs were associated with the gas station and mart but no direct correlation to the sale of tobacco and tobacco-related products.
vi. Appellant was entitled to recover 5.88% of investment in the amount of $82.982,40.
vii. Appellant’s request to recover $622,818.17 is unreasonable.

Memo Dated January 10, 2022

viii. Appellant’s submitted records indicated average annual profit (excluding tobacco) of $766,625.00, or $689,962.49 given Appellant’s projected loss of 10% annually.
ix. Appellant would be provided twenty-four (24) months to recoup investment.
3) Does the Appellant have the ability to sell other products? a. Appellant identified no other products that could be sold as an alternative to tobacco and tobacco-related products.
b. The Mart renovation converted former mechanic bays to a class one new food mart. (Before and after photographs from the Appellant’s Application are in Exhibit A to this memo)
c. Onsite survey of the environment by the Hearing Officer showed a small area on the counter behind the cashier is dedicated to the sale of tobacco and/or tobacco related products. (Before and after photographs from the Appellant’s Application attached)
4) Should 2019 be considered in the analysis?
a. The Hearing Officer’s original ruling states that Appellant testified that renovation of the “Gas and Mart Company” occurred during the period January 2019 through the third week of March 2020. During the construction, the mart was not open, and the business was operated from the lot.”
b. Based on the Appellant’s appeal, average net income for 2017 and 2018 was $163,647.65.

Memo Dated January 10, 2022

EXHIBIT A
Prior to Construction
Memo Dated January 10, 2022

Memo Dated January 10, 2022

After Construction
Memo Dated January 10, 2022

Memo Dated January 10, 2022

Attachment 10
1 Cindy Owens
From: Derek Jones
Sent: Wednesday, December 29, 2021 3:06 PM
To: WebCBH MAYORANDCITYCOUNCIL; Cindy Owens
Subject: Tabacco hardship exemption
CAUTION: External Sender
Use caution when clicking links or opening attachments
i am a regular customer tof the 76 gas station (Beverly Hills Oil Inc) on 9460 W Olympic Blvd in Beverly Hills and buy gas, tobacco, food and other items. If this city ban on tobacco sales goes into effect, I will be forced to take my business to locations outside of Beverly Hills where I can purchase gas, tobacco, and food items all at the same time. Tobacco is a legal product under the law for adults. My experience at the 76 gas station is that they check IDs for each purchase. So, banning tobacco sales results in greater inconvenience and additional travel for me, the consumer, and significantly less revenue for 76 gas station and others in Beverly Hills.

Derek Jones
1 Cindy Owens
From: Behrooz Refalian
Sent: Tuesday, December 21, 2021 2:40 PM
To: WebCBH MAYORANDCITYCOUNCIL; Cindy Owens
Subject: tobacco hardship exemption, Beverly hills 76
CAUTION: External Sender
Use caution when clicking links or opening attachments
Honorable Mayor and Council members
I am a resident of Beverly hills and regular customer at Beverly hills 76, food mart location at 9460 West Olympic Blvd. in Beverly hills.

I understand they have applied for tobacco hardship exemption application. I do most of my shopping while I am getting fuel for my vehicle.

I buy tobacco and other products I need. Is quite convenient I support local business and I am in support of this application. why we are forced to take or business outside of city limit? Thank You,
1 Cindy Owens
From: Joe Shooshani
Sent: Tuesday, December 21, 2021 2:02 PM
To: WebCBH MAYORANDCITYCOUNCIL
Cc: Cindy Owens
Subject: Beverly Hills 76 Food Mart
CAUTION: External Sender
Use caution when clicking links or opening attachments
Honorable Mayor and Council Members,
To my belief the ban on tobacco sales in Beverly Hills is a brilliant way to show to the world our city’s commitment to public health and a great publicity.

However, does that not mean to economically damage a business in our beautiful city. I urge you to approve the tobacco exemption hardship that the business owner applied for.

I know first hand how much hardship and expense they have been through to remodel the repair shop to a food mart. It is absolutely not fair for them to get penalized.

Sincerely,
Joe Shooshani

We the customers or residents of Beverly Hills who visit Beverly Hills Oil Inc, located at 9460 W Olympic Blvd Beverly Hills, CA support the tobacco hardship exemption request from the City of Beverly Hills. This establishment has been in business for many years and is operating a safe, clean and professional store. They check identification on all individuals purchasing tobacco products. The City Ordinance of not selling tobacco products in this store will cause inconvenience from our day to day purchases.

Thank You.

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