HomeMy WebLinkAbout2008-007 Findings - Geppetto's
BEFORE THE CITY COUNCIL
CITY OF ASHLAND, JACKSON COUNTY, OREGON
January 14, 2008
IN THE MATTER OF AN APPEAL
PURSUANT TO SECTION 4.34.080 OF
SECOND PENALTY AND INTEREST
IMPOSED PURSUANT TO CHAPTER
4.34 OF THE ASHLAND MUNICIPAL
CODE, (FOOD AND BEVERAGE TAX)
FINDINGS OF FACT,
CONCLUSIONS OF LAW,
AND ORDER
Appellant: Ron E. Roth
Geppetto's Restaurant
I. NATURE OF PROCEEDINGS
This matter comes before the City Council for the City of Ashland pursuant to Section
4.34.080 of the Ashland Municipal Code as an appeal of the Director's determination
and imposition of the second penalty and interest for late payment of April 2007 food
and beverage taxes by Geppetto's Restaurant.
II. FINDINGS OF FACT AND CONCLUSIONS OF LAW
The City Council finds and determines that it has received all information necessary to
render this appeal determination based upon the materials and testimony included in
the whole record, including but not limited to the written submissions and appeal
hearing testimony of the appellant, Ron E. Roth. As well as the January 14, 2008 City
staff report and supporting documentation, incorporated herein and made a part hereof
by this reference.
The City Council finds and determines that the director's determination and imposition
of the second penalty and interest is in full compliance with the ordinance and is
supported by competent substantial evidence in the record of this proceeding. The
appellant has not demonstrated any error in the director's determination of penalty and
interest. Appellant's presentation and materials concern the personal circumstances of
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the appellant and do not provide the Council with a legal basis under the ordinance to
reverse or modify the director's determination.
III. ORDER AND DECISION
Accordingly, based on the above Findings of Fact and Conclusions of Law, and based
upon the evidence in the whole record of this proceeding, the City Council hereby
AFFIRMS the director's imposition of the second penalty and interest as more fully set
forth in the January 14, 2008 staff report in the record.
The City Council finds and determines that the amount due and payable under this
Order is eight hundred, sixty-five dollars and sixty-seven cents, ($865.67), as of the
date of this Order. Interest shall continue to accrue. This decision is a final and
conclusive determination and shall be immediately due and payable by the appellant
upon receipt of this Order. This Order does not alter, waive, or excuse Appellant's
other financial obligations to the City as may be contained or expressed in other
agreements, or as required to comply with the City ordinances applicable to appellant's
business. Nothing in this Order limits civil enforcement proceedings against the
appellant for violations of Ashland City Code.
CITY OF ASHLAND, OREGON
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