HomeMy WebLinkAboutCC RESO 16,178RESOLUTION NO. 16,178
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
NATIONAL CITY DENYING THE APPEAL OF SOUTH COAST
MEDICAL CLINIC FROM THE IMPOSITION OF PENALTIES
FOR NON-PAYMENT OF BUSINESS LICENSE TAXES
WHEREAS, Section 6.04.160 of the National City Municipal
Code provides that for failure to pay a license tax when due, the
collector shall add a penalty of 20 percent of the license tax on
the first day of each month after January 1st, provided, that the
amount of such penalty to be added shall in no event exceed 100
percent of the amount of the license tax due; and
WHEREAS, Section 6.04.110 of the Municipal Code provides
that any person aggrieved by any decision of the collector with
respect to issuance or refusal to issue a business license may
appeal to the City Council; and
WHEREAS, at a hearing held on February 13, 1990, the City
Council of the City of National City considered the appeal of South
Coast Medical Clinic, also known as American National Medical Group
and South Bay Industrial Medical, from the imposition of penalties
for the non-payment of business license taxes for the years 1986,
1987, 1988, 1989 and 1990; and
WHEREAS, at said hearing the City Council considered oral
and documentary evidence from representatives of the Finance
Department and the appellant.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the
City of National City that the City Council makes the following
findings:
1) That South Coast Medical Clinic, also known as
American National Medical Group and South Bay Industrial
Medical, has carried on a business, trade, profession, calling
or occupation within the City of National City for the years
1986, 1987, 1988 and 1989.
2) That South Coast Medical Clinic has owed but has not
paid business license taxes, or the penalties due on said
unpaid license taxes, for the years 1986, 1987, 1988 and 1989.
3) That as of the time of the hearing on its appeal,
South Coast Medical Clinic owed business license taxes of
$1,789.00, and penalties on said amount of $1,789.00.
4) That at the hearing of its appeal, South Coast
Medical Clinic failed to establish any grounds for excusal or
waiver of the penalties assessed against it.
BE IT FURTHER RESOLVED that the appeal of South Coast
Medical Clinic is hereby denied, and that all business license
taxes and penalties must be paid to the Finance Department no later
than 5:00 p.m. on March 5, 1990.
BE IT FURTHER RESOLVED that the time within which
judicial review of this decision may be sought is governed by the
provisions of Code of Civil Procedure Section 1094.6.
PASSED and ADOPTED this 20th day of February, 1990.
ATTEST:
0l i,
Anne Peoples, �
Lord ples y Clerk
APPROVED AS TO FORM:
George H. Eiser, III
City Attorney
George H. Waters, Mayor
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