0 1071.0007 977245.2
P
am K. Lee | plee @awattorneys.com
p (949) 223-1170 | awattorneys.com
1 Park Plaza, Suite 1000 | Irvine, CA 92614
Apr
il 25, 2024
INTENDED FOR ADDRESSEE(S) ONLY
HOLIDAY INN EXPRESS
Sid Villegas
9750 Key Pointe Ave,
Hesperia, CA 92345
Re: Notice of Delinquent Transient Occupancy Taxes
Dear Operator,
Our office represents the City of Hesperia (“City”) as its City Attorney. This letter is meant to notify you of the delinquent transient occupancy tax (“TOT”) owed by Holiday Inn Express (“Operator”) for the period of November 2023 through January 2024.
The City has sent various delinquency correspondence to you regarding Operator’s failure to pay the outstanding balance of TOT. Your estimated outstanding amount is approximately eighty-four thousand seven hundred thirty-nine dollars and fifty-seven cents ($84,739.57).
1 In add
ition to the monthly amount, the delinquency of the TOT also carries with it penalties and interest, as set forth in Hesperia Municipal Code Section 3.10.060 et seq. Every penalty imposed and such interest accrued becomes a part of the unpaid TOT due and owed to the City.
Based on the TOT estimate of $84,739.57, the current outstanding balance of unpaid TOT, including all penalties and interest, owed by Operator to the City for the period of November 2023 through January 2024 is equal to $103,388.24. Please remit this payment amount
as soon as possible within the next 30 days.
If Operator fails to remit the total outstanding balance of unpaid TOT, including all penalties and interest, the City will have no choice but to take further legal actions against Operator. Such legal actions include, but are not limited to, the following:
1 TOT am
ount is based upon an average of actual Operator TOT return forms submitted by Operator between October 2022 – September 2023. Because Operator has not submitted said forms for the period in question, the City is unable to provide an accurate assessment of TOT owed by Operator.
Attachment 1
Holiday Inn Express
April 25, 2024
Page
2 INTENDED FOR ADDRESSEE(S) ONLY
01071.0007 977245.2
Revo
cation or suspension of
Operator’s business license for failure to comply with the City’s applicable laws;
Placement of liens against Operator in the amount of unpaid TOT, inclusive of penalties and interest;
L
itigation in civil and/or criminal court against Operator to recover the owed TOT, penalties, and interest.
Accordingly, y
ou have thirty (30) days from the date
of
this letter
(by
May
27 , 2024
)
to
remit to the City
the total outstanding balance of unpaid TOT, including all penalties and interest
. Along with
the full payment, you are required to
submit
all of Operator’s
proper
financial statements to verify the actual amount of
TOT
owed
.
Failure to remit payment in full by the foregoing date would require the
City to move
forward with
further enforcement action, including the revocation of Operator’s business license,
recordation of liens, a
s well as
commencing any other legal proceedings against
Operator that the City deems appropriate.
To prevent further enforcement against your establishment ,
we strongly request you
contact Casey Brooksher at 760
-
947
-
1813 or me, Pam Lee, at 949
-
223
-
1170 or via email at
[email protected]
.
We look forward to hearing from you
,
and
thank you for your
antic
i
pated cooperation.
Sincerely,
ALESHIRE & WYNDER,
LLP
Pam K. Lee
City
Attorney, City of Hesperia
JIG
Enclosure
Holiday Inn Express
April 25, 2024
Page
3 INTENDED FOR ADDRESSEE(S) ONLY
01071.0007 977245.2
Holiday Inn Express
Delinquent TOT Amount