RESOLUTION NO. 24-189
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN CLEMENTE, CALIFORNIA, AUTHORIZING THE RETURN OF OVERPAYMENT OF BUSINESS LICENSE TAXES TO VILLA SAN CLEMENTE, LLC IN THE AMOUNT OF $87,359 WHEREAS, Title 5 of the Municipal Code of the City of San Clemente establishes the requirement for businesses to a procure a license from the City and pay a license tax in order to conduct business within the City; and WHEREAS, the City of San Clemente issued a business license to Villa San Clemente, LLC (VSC), owner of the Outlets at San Clemente in November of 2015; and WHEREAS, during the period from 2015 through 2023, VSC entered the gross receipts for their company on their annual business license renewal application, which resulted in the City collecting taxes on the stated amount; and WHEREAS, VSC has demonstrated that the business location is an administrative branch office and the gross receipts previously reported on the annual renewal were not attributable to the location; and WHEREAS, the City has modified the business license tax calculation for VSC from gross receipts to the cost of operations and maintenance for the local office, reducing the total taxes due throughout the seven-year period by $87,359.
NOW, THEREFORE, the City Council of the City of San Clemente does hereby find, determine and resolve as follows:
Section 1. That staff is hereby authorized and directed to return all overpaid business license taxes to Villa San Clemente, LLC in the amount of $87,359.
Section 2. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED AND ADOPTED this _____ day of ____________________, _______.
ATTEST:
___________________________ __________________________
City Clerk of the City of Mayor of the City of San
San Clemente, California Clemente, California
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) §
CITY OF SAN CLEMENTE )
I, LAURA CAMPAGNOLO, City Clerk of the City of San Clemente, California, do hereby certify that Resolution No. 24-189 was adopted at a regular meeting of the City Council of the City of San Clemente held on the _______ day of _______________________, _________, by the following vote:
AYES:
NOES:
ABSENT:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Clemente, California, this _____ day of _________________, ________. __________________________
CITY CLERK of the City of
San Clemente, California
Approved as to form:
____________________________
Elizabeth A. Mitchell, City Attorney
Resolution No. 24-189 Page 2
Attachment 1