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HomeMy WebLinkAbout2008-082 Senor Sams BEFORE THE CITY COUNCIL CITY OF ASHLAND, JACKSON COUNTY, OREGON July 1, 2008 IN THE MATTER OF AN APPEAL PURSUANT TO SECTION 4.34.080 OF FIRST PENALTY IMPOSED PURSUANT TO CHAPTER 4.34 OF THE ASHLAND MUNICIPAL CODE, (FOOD AND BEVERAGE TAX) FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER Appellant: Jim Gilbert Senor Sams 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 first penalty for late payment of first quarter 2008 Oanuary, February and March, 2008) food and beverage taxes by Senor Sams 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 of the appellant, Jim Gilbert. As well as the July 1, 2008 City staff report, supporting documentation and testimony, 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 first penalty 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. Appellant's presentation and materials concern the personal circumstances of the appellant and do not provide the Council with a legal basis under the ordinance to reverse or modify the Director's determination. Page 1 of2 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 first Penalty as more fully set forth in the' July 1, 2008 staff report in the record. The City Council finds and determines that the amount due and payable under this Order is seven hundred, sixty-four dollars and seventeen cents, ($764.17), as of the date of this Order. Interest per AMC 4.34 shall begin to accrue on this amount or the unpaid portion if full payment is not received by the Utility Division of the Finance Department at 20 East Main within fourteen (14) days from the date of this order. 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 July 1, 2008 Date Page 2 of2