Hearing before the City Council on an appeal by the LAX Plaza Hotel from the City Treasurer s Transient Occupancy Tax determination of November 10 2005. City of Culver City California City Council Agenda Item Report Meeting Date:11/28/05 AGENDA ITEM: Appeal By LAX Plaza Hotel From The Tax Administrator s Transient Occupancy Tax Determination of November 10 2005. Item Number: A 2 Contact Person/Dept.: Nagam Rao/City Treasurer's Office Phone Number: (310) 253 5889 General Fund: Yes x No Fiscal Impact: Yes Public Hearing: Attachments: X Public Notification: LAX Plaza Hotel on 11/23/05; Master Notification List on 11/23/05 Action Item: x x No Department Approval: Crystal Alexander City Controller Approval: N/A RECOMMENDATION: CAO Approval: Martin Cole for Jerry Fulwood 11/22/05 That the City Council deny LAX Plaza Hotel s appeal of the Tax Administrator s decision of November 10 2005 fixing the Transient Occupancy Tax (including related penalties and interest) owed by the hotel; and That the City Council find that LAX Plaza Hotel owes the City $469 983.25 for Transient Occupancy Tax (including related penalties and interest). PROCEDURE: 1. 2. 3. 4. Mayor calls for a brief staff report and receives and files all reports and notices. Mayor invites Appellant LAX Plaza Hotel to address the City Council. Mayor invites Respondent City Treasurer/Tax Administrator to address the City Council. City Council discusses the matter and arrives at its decision. BACKGROUND: The Culver City Municipal Code (CCMC) imposes a Transient Occupancy Tax (TOT) on hotel occupancy. Government employees on official business officers and employees of foreign governments guests who have stayed longer than 30 days and those guests presenting a written agreement providing for a period of occupancy greater than 30 days are exempt from the TOT. The CCMC requires that any exemptions be claimed under penalty of perjury on a form prescribed by the City at the time that any occupancy fee is collected. Under ...
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