County of Monterey - File #: 13-0257

• File #: 13-0257
• Name: Consider Appeals of TOT
• Type: General Agenda Item
• Status: Passed
• File created: 3/12/2013
• In control: Board of Supervisors
• On agenda: 3/19/2013
• Final action: 3/19/2013
• Title: a. Approve staff recommendation to amend Section 5.4.130 of the Code to establish “Abuse of Discretion” as the Standard for the Board of Supervisors to Consider Appeals of Taxes, Penalties and Interest for Delinquent Transient Occupancy Tax Remittances; b. Direct Staff to Return Within Four Weeks with Proposed Amendments to the Transient Occupancy Tax Ordinance that Establishes “Abuse of Discretion” as the Standard of Review by the Board of Supervisors for Taxes, Penalties and Interest, and Additional Amendments as May be Recommended by the Treasurer-Tax Collector; and c. Approve recommended interim “De Novo” Standard of Appeal for the procedure set forth in Article 5.40.130 of the County Code related to appeals by operators of transient occupancy taxes, penalties and interest for two current appeals.

Date	Action By	Action	Result
3/19/2013	Board of Supervisors	approved

Title
a. Approve staff recommendation to amend Section 5.4.130 of the Code to establish “Abuse of Discretion” as the Standard for the Board of Supervisors to Consider Appeals of Taxes, Penalties and Interest for Delinquent Transient Occupancy Tax Remittances;
b. Direct Staff to Return Within Four Weeks with Proposed Amendments to the Transient Occupancy Tax Ordinance that Establishes “Abuse of Discretion” as the Standard of Review by the Board of Supervisors for Taxes, Penalties and Interest, and Additional Amendments as May be Recommended by the Treasurer-Tax Collector; and
c. Approve recommended interim “De Novo” Standard of Appeal for the procedure set forth in Article 5.40.130 of the County Code related to appeals by operators of transient occupancy taxes, penalties and interest for two current appeals.

Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Approve staff recommendation to amend Section 5.4.130 of the Code to establish “Abuse of Discretion” as the Standard for the Board of Supervisors to Consider Appeals of Taxes, Penalties and Interest for Delinquent Transient Occupancy Tax Remittances;
b. Direct Staff to Return Within Four Weeks with Proposed Amendments to the Transient Occupancy Tax Ordinance that Establishes “Abuse of Discretion” as the Standard of Review by the Board of Supervisors for Taxes, Penalties and Interest, and Additional Amendments as May be Recommended by the Treasurer-Tax Collector; and
c. Approve recommended interim “De Novo” Standard of Appeal for the procedure set forth in Article 5.40.130 of the County Code related to appeals by operators of transient occupancy taxes, penalties and interest for two current appeals.

SUMMARY:
The Tax Collector is charged with the duty of enforcing the County of Monterey Uniform Transient Occupancy Tax (TOT) Ordinance. The Ordinance states in part that the Tax Collector shall assess penalties and interest to operators whenever reports or remittances are delinquent a...