HomeMy WebLinkAboutCC RESO 16,2334.
RESOLUTION NO. 16,233
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
NATIONAL CITY DENYING THE APPEAL OF C & M MOTORS, INC.
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 April 24, 1990, the
City Council of the City of National City considered the
appeal of C & M Motors, Inc., from the imposition of
penalties for the non-payment of business license taxes for
the year 1990; and
WHEREAS, at said hearing the City Council
considered oral and documentary evidence from a
representative of the Finance Department.
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 C & M Motors, Inc., has carried on a
business, trade, profession, calling or occupation
within the City of National City during 1989 and 1990.
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That C & M Motors has owed but has not
fcir 1Q90
4) That at the hearing of its appeal, C & M
Motors, Inc. failed to establish any grounds for
excusal or waiver of the penalties assessed against it.
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 ist day of May, 1990_
George W Waters, Mayor
ATTEST:
Anne Peoples, City Clerk
APPROVED AS TO FORM:
George H. Eiser,
City Attorney