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Home My WebLink AboutAgenda Packet - February 20, 2007 - CC Of AM ea .lirgio cp 'AEUSA, • ` INFORMATION ITEM TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: F.M. DELACH, CITY MANAGER,4'2&? DATE: FEBRUARY 20, 2007 SUBJECT: BUSINESS LICENSE PENALTY COMPLAINT INQUIRY RECOMMENDATION It is recommended that City Council receive and file this report. BACKGROUND Mr. Dennis Willut has complained to the City Council regarding his family's business license renewal penalties for their rental properties on three separate occasions. His first appearance was on November 20, 2006 and subsequently on January 16, 2007 and again February 5, 2007. The City.Council received a copy of a written response sent to Mr. Willut on December 21, 2006. The business licenses on the properties in question have a long record of late payments going back as far as November 2000. In fact the Willut's were delinquent on their licenses in 4 of the last 5 years. Penalties were waived three previous times on the 8th Street Property, and once on the Soldano property. Penalties have been previously paid on two occasions on each property. In 2002 the Willut's issued the City a check that bounced. The most recent issue questioned by Mr. Dennis Willut were the additional late penalties assessed for the 2005-2006 year amounting to $578.08 for both rental properties, and the penalties remain unpaid. The total of the Business License fees for the Willut's 4-unit apartment in 2005-2006 were $570.68, and $178.50 for the two-unit duplex, of which only $32.00 was paid for each property. The reason for the high penalty is that the notices and delinquency notices were ignored for one year. Mr. Willut and his Mother have complained that the $32 renewal fees assessed to all Business Licenses were paid on time. Mr. Willut believes that the total amount of the license process is confusing and misleading. However, the Willut's have properly computed their license tax including the renewal fees in the past; and the calculation is clearly indicated in the box on the lower left-hand side of the Renewal Notice. The most recent late fees assessed on the Business Licenses in question date back to October 24, 2005. From October of 2005 to June of 2006 the Willut's were notified of Business License Taxes due with the original renewal notice, and two follow up mailed delinquent notices, one being a reminder of the possibility that late penalties being assessed. Only when ignored for a long period of time were penalties assessed on the two separate properties: 334 E. 8th Street, (4 units); and 741 N. Soldano, (2 units). 1 All business license renewals are sent out between 4 to 6 weeks before the license is due to expire. Renewals are sent to the wiling address that has been supplied to the City by the landlord business owner. It is theusiness owner's obligation to keep the City advised of any change in mailing address or other pertinent information. If the United States Postal Service returns a renewal notice to us, staff will note the fact and attempt to obtain an updated mailing address. Mr. Dennis Willut has come to the Business License counter numerous times on behalf of his Mother Kathryn, the license holder and owner of the property, and had the sequence of events explained to him in great detail. Mr. Willut steadfastly refuses to accept responsibility for the outstanding late charges. It is only due to the repeated track record of disregard for the Business License Tax renewal deadlines and previous waivers of late penalties that the most recent appeals have been denied. It is felt that to continue to waive penalties for the Willut's family would be unjust for those individuals that consciously pay their licenses on a timely basis. FISCAL IMPACT Waiver of the Business License penalty would have an impact of$578.08 to the General Fund. 2 ,:i o CITY OF AZ U SA Business License# 014824 U , � l/' i DUE DATE: 11/10/2005 P.O. Box 1395 213 E. Foothill Blvd.,Azusa,CA 91702-1395 ' `y A Expiration Date: 10/31/2005 iiiiiiO4-' Attn: Business License Division-(626)812-5249 i\; . A• NAIC Code: 53111 BUSINESS LICENSE RENEWAL NOTICE \`J SIC Code: 6514002 THIS'APPLICATIONFORA LICENSE WILL BE REJECTED UNLESS PROPER PAYMENT IS ATTACHED. J/hdsj►esf}y�`jalMiregflvIn: USa p(eas0fe*-0osm 4'ate Jeer0nU vm Business Howard&Kathryn Willut Phone No. (626)335-7290 ihez1 �i+e ifilit4 espotidby he` due ddte w11 :,g4k jii the=, Name and 334 338 E 8th St Fax No. Issuance ofadmrnjstratrve penarties LocationAzusa,CA 91702 Start Date 11/10/1994 / : , Rate Type 18-0703A • • • '`" °S'' Ownership Sole Proprietorship If your business activity in Azusa Mailing HOWARD&KATHRYN WILLUT involves the use of vehicles, please list Address 758 E MEDA up to six vehicle license numbers below: GLENDORA,CA 91741 Email Address 1) 4) 2) 5) . 3) 6) Description of Business APARTMENTS State License No. Type Expiration Date . • Resale No. Federal ID No. State ID No. Owners, Partners,or Corporate Officers-PLEASE MAKE ANY NECESSARY CORRECTIONS. Name Howard Willut Title Phone No. (626)335-7290 Address 758 E Meda Driver's Lic# Cell Phone No. Glendora,CA 91741 SSN# ON FILE Name Kathryn Willut Title Phone No. (626)335-7290 Address Driver's Lic# Z0270111 Cell Phone No. SSN# ON FILE Emergency Contact-PLEASE MAKE ANY NECESSARY CORRECTIONS. Name Title Phone No. Address Alarm/Security Service-PLEASE MAKE ANY NECESSARY'CORRECTIIONS: Name Phone No. Address Lic.No. IMPORTANT NOTICE A 20%PENALTY WILL BE CHARGED MONTHLY FOR ALL BUSINESS LICENSE RENEWALS RECEIVED AFTER THE DUE DATE. Renewal Messagex s1, ,;0•44.2.,,..%:•,•,4 vitt Your license tax is based on number of rental units PL,EIt .Ci"iiVl1+ OawNC- Enter the#of units in the box on the right Multiply this#by$134.67. "' k Don't forget to include the$32.00 renewal fee. y,; tct ep4'# e r4s*eip s rS'ie�P s,iil# # � � "atia toter f2t3 n aIA*6*I - . requti'Ir end r{'ctTy c 410. nftal: NNo of Employees, No of Units; # Prevtotsf Balahce $ 0 00 ,Renewal I✓ee;, $ 32 00 1 declare;sunder penalty of perjurythat the rnforraatlttn contafnedin•tiffs Renewal Wottca Ta't pue: $ +strve and corfecf. � ' Signature of Owner or,fBepresentatiue Date '', ,-RETURN"RENEWAL NOTICE:TO ABOVE ADDRESS AND<MAKE CHECK-PAYABLE TO:CITY OF AZUSA ,,,:,•-.., ,,9 =ate l "' (04g6.5 ,1,(L2tgtole p � CITY OF AZUSA ;,----.—.-�ir Business License 1 019098't r�� "" ��40.� DUE DATE: 01110/2006 i y Y > P O. Box 1395 is 213 E Foothill Blvd,Azusa.CA 91702-1395 1(�/' Expiration Date: 12131/2005 rop Attn: Business License Divesbn-(626)812-5249 r ` f, GEt• NAIL Code: 531110 BUSINESS LICENSE DELINQUENT RENE , N t SIC Code: 6514002 THIS APPLICATION POR A LICENSE MILL SE REJECTED UNLESS PROPER PAYMENT IS ATTACHED. !fligslnass ls:no;tangmaedve ft Arnsa. please in1P closi igdale reand144.0:; fotiie,aJdresstibove,_J�lhreao'naspfNrd_, Business Howard&Kathryn Wilful Phone No.. (626)335-7290 Name and 741 N Bolden°Ave Fax No. lburm ca#tede kilai vsp ` LocationAzusa,CA 91702 Start Date 01/17/1999 Rate Type 18-0703 Ownership Sole Proprietorship If your business activity in Azusa Mailing HOWARD&KATHRYN WILLUT involves the use of vehicles,Pa elee list Address 758 E MEDA AVE up to six vehicle license numbers wow: GLENDORA.CA 91741 Email Address 1) 4) 2) 5) 3) 6) Description of Business DUPLEXES State License No. Type Expiration Date Resale No. Federal ID No. State ID No. Owners,Partners,or Corporate Officers-PLEASE MAKE ANY NECESSARY CORRECTIONS.. . • Name Howard Willut Title Owner Phone No. (628)335-7290 Address 758 E Meda Ave Driver's Lic 0 Cell Phone No. Glendora.CA 91741 SSN S -ON FII..E- Name Kathryn W(11ut Title Owner Phone No. Address Driver's Lic# Cell Phone No. SSN S -ON FILE- Emergency Contact-PLEASE MAKE ANY NECESSARY CORRECTIONS. • • • Name Howard Willut Tide Owner Phone No.. Address 758E Meda Ave Glendora.CA 91741 Alarm/Security Service-PLEASE MAKE ANY NECESSARY CORRECTIONS. Name Phone No. Address Lic.No. ,PORTANT NOTICE A .-I;_ r. Wit..Y ::r_L_.L GPtAr...._., L AL D "_ .. LICENSE Renewal Message : ::;:'c :::_:- ?:'•.:: .:..:. .:::=.:.....: °°:, Your license tax is based on annual cross rental income PLEASE.COMPLETE THE FOLLOWING: Grol s Ree is For Preyfous Flscel Year; :` . Under $5,000 $50.00 $ 5,000 - $10,000 $50.00 + $1.50 per $1,000 of gross $ $10,001 - $20,000 $60.00 + $2.50 per $1,000 of gross Over $20,000 $70.00 + $3.50 per $1,000 of gross :::.Palia.rotorepo[tthegi'oSSS inaY ltt4. `; a :fine`endlor penally: Note..::this.mfoimahon is;-:. �' =:..:; Firm Howard & Kathryn I illut Account # 019098 Fire Howard&Kathryn WiIWt Bas.Status Fees Due Pine(Addl) Lie.statue To be printed street 741 N Sotdeno Ave Acct No 019098 qq Aausa.CA 91702 License 019098 Location inside Loc.Type Residential Phone (628)335-7290 Mail(Addi) Alt Phone Mail Addr 758 E Meda Ave Start Date 01/0711999 Mail City Glendora.CA 91741 Close Date Bas,Rate Apts/Rentals 3 or Less BID Area BiD Rate Owner Sole Proprietorship Geo Area Last Ree Update 11/14/2006 nn Insp.Area Draw.Status . . Audit Log Data Type I Oelymd Value Updated To I Desoriptien By 02/04/2020 Del Adjust OD 11/15/2006 Report Printed Letter-Balance Due nn 11/14/2006 Fee Added STD Fee'Renewal Fee'added. an 11/14/2006 Fee Added STD Fee'3 or less apes'added. nn 11/14/2006 Record Renewed 2/13/2008-121312011E 11/14/2006-12/31121 Record Renewed rm 11/14/2006 Receipt Added 20081114122305nn Date paid: 11/14/2001 No:33628,Aryl:$211.50 nn 11/14/2006 Fee Removed STD Fee'20%'removed. nn 11/14/2006 Receipt Added 20081114122224rm Date paid:11/14/2001 No:33627,Ant$178.50 nn 11/14/2006 Report Printed Renewal-1st nn 06/28/2006 Report Printed ----. Letter-Balance Due-20%Penalty nn 02/15/2006 Receipt Added 20060215144501eg1 Date paid:02/13/2001 No:29635.Mt$3200 egi 02/15/2006 Fee Added STD Fee'3 or less apes'added. egi 02/15/2006 Fee Added STD Fee'Renewal Fee'added egi - 02/15/2006 Penalty Added STD Penalty'20%'added. egi 02/15/2006 Record Renewed 3/15/2005-12/31/200! 2/13/2006-12/31/201 Record Renewed egi 02/1512006 Report Printed ---� Letter-Balance Due e91 02/152006 Account Status Changer De0nquent Fees Due Account Status Changed e9I 02/01/2006 Report Printed Letter-License Expired,Fines Due nn 02101/2006 Report Printed --- ) Renewal-2nd nn 11/16/2005 Report Printed --)- Renewal-1st nn 04/06/2005 Report Printed License Printout egi 03/22/2005 Account Status Change' Delinquent Active Account Status Changed egi 03/2212005 Record Renewed 12/16/2003-12/31/20( 3/15/2005-12/31201 Record Renewed Bill 03/22/2005 Fee Added STD Fee'Renewal Fee'added. egt 03/21/2005 Fee Added STD Fee'3 or less opts'added. egi 03/22/2005 Receipt Added 20050322130708egi Date paid:031152012 No:25029,Amt$31560 egi 03/082005 Report Printed —�Renewal-Final Notice nn 01/25/2005 Report Printed Letter-License Expired.Fines Due nn 01/25/2005 Report Printed Letter-License Expired,Fines Due nn 01/25/2005 Report Printed ---0)• Renewal-2nd nn 11/17/2004 Report Printed Renewal-1st nn 01/0812004 Report Printed License Printout nn 01/072004 License issue Date Cha 02/05/2003 12/15/2003 License Issue Date Changed nn 01/07/2004 Receipt Added Date paid:12116200:No:18808.Amt$184.00 nn 1121/2003 Report Printed Renewal-1st nn 03/03/2003 Report Printed License Printout an 02/18/2003 Receipt Added No:14261,And:$156.00 nn 02/182003 Account Status Changer Delinquent Active Account Status Changed nn 02/18/2003 License Issue Date Cha 02/04/2002 02/015/2003 License Issue Date Changed nn 02/18/2003 Adjustment Added Penally Adjustment Adjustment nn 01/28/2003 Report Printed Letter-License Expired,Fines Due nn 01282003 Report Printed '-- Renewal-2nd nn Firm Howard & Kathryn Willut Account # 019098 11/05/2002 Renesaallst Notice N 04//612002 license Printed N 03/1312002 Add Reg Pen DD 03/132002 Add Reg Pay RD qp 002 Balance Due 1st Notice DD 07202002 Balance Due 1st Notice DD 02/20/2002 Add AdjustDO 02/042002 Add Rag Pay DD 02/04/2002 Add Adjust DO 02104/2002Add Reg Pay DD 01292002 Renewal2nd Notice N 01129/2002 --> Ltr tic Pen Due N 12/042001 Renewatist Notice N 12/132000 License Printed N 11/272000 Add Reg Pay N 11/082000 Renewalist Notice N 04/08/2000 License Printed N 03/2012000 Add Reg Pen N 03/012000 Balance Due 1st Notice N 02222000 Add Reg Pay N 02117/2000 RenewalFinal Notice AJC 01272000 —" Ur:Lic Exp Pen Due AJC 01272000 Renewal2nd Notice AJC 1129/1999 Renewal'st Notice N 0120/1999 License Printed N 01107/1999 Add Reg Pay N • • Firm Howard & Kathryn Willut Account # 014824 Pine Howard&Kathryn Wiest Bas.Status Fees Due Finn(Add'I) Lie.Status To be printed Street • 334 E 8th St Acct No 014824 City Azusa,CA 91702 License 014824 Location Inside toe.Type Muni-Res Phone (826)335-7290 Mail(Adel) Alt Phone Mani Addr 758 E Meda Start Date 11/10/1994 Mag City Glendora,CA 91741 Close Date Bus.Rate Apts 1 Rentals 4 or More BID Area BID Rate Ownership Sole Proprietorship Geo Area Last Ree Update 11/152006 sic insp.Area imp. "tab's Audit Log Date I Type Menai ValueUpdated To I Description I By 02105/2020 Del Must DD 11/1612006 Report Printed Letter-Balance Due nn 11/14/2006 Fee Added STD Fee'Renewal Fee'added nn 11/14/2006 Fee Added STD Fee'4+apts'added. nn 11/14/2008 Record Renewed 10124/2005-1013120[ 11/14/2006-1013121 Record Renewed nn 11/14/2006 Receipt Added 20061114122759nn Date paid:11/141200(No:33629,Ant$1,140.00 nn 11/08/2006 Report Printed Renewal-let nn 09/192008 Report Printed Renewal-1st nn 061282006 Report Printed > Letter-Balance Due-20%Penally nn 11108/2005 Address Changed 334 338 E 8th St,Azul 334 E 8th St,Azusa, Address has changed nn 1012812005 Account Status Changes Active Fees Du* Account Status Changed an 10/26/2005 Receipt Added 20051026102823nn Date paid:(02412001 No:28258,Ant$32.00 nn 1012612005 Fee Added STD Fee'4+ants'added. nn 10/26/2005 Record Renewed 12/282004-10/31120t 10/2412005-10/31/2(Record Renewed or, 1026/2005 Report Printed --is tetter-Balance Due eft! 10/26/2005 Fee Added STD Fee'Renewal Fee'added. nn 09/20/2005 Report Printed --�r Renewal-let nn 01/312005 Report Printed License Printout egi 01/27/2005 Account Status Changes Fees Due Active Account Status Changed nn 01/27/2005 Receipt Added 20050127093614nn Date paid:01/19/200!No:24273,Amt:$21359 nn 12130/2004 Account Status Change Delinquent Fees Due Account Status Changed nn 12/30/2004 Receipt Added • Date paid:12/281200'No:23941,Amt:$546.48 nn 12/302004 License issue Date Cha 10/152003 12128/2004 License Issue Date Changed nn 121302004 Report Printed Letter-Balance Due nn 12/06/2004 Report Printed Renewal-2nd nn 12/06/2004 Report Printed r�� Letter-License Expired,Fines Due nn 0909/2004 Report Printed Renewal-let rm 11/05/2003 Report Printed license Printout nn 10/29/2003 License Issue Date Cha 12109/2002 1411512003 license issue Date Changed nn 10/29/2003 Receipt Added No:18022,Amt$538.24 nn 09/24/2003 Report Printed Renewal-let nn 12/1812002 License Issue Date Cha 0124/2002 12/09/2002 license issue Date Changed nn 12/18/2002 Account Status Changer Delinquent Active Account Status Changed nn 12/182002 Receipt Added No:13513,Amt$519.38 nn 12/05/2002 Report Printed Letter-License Expired,Fines Due nn 12/03/2002 Report Printed ) Renewal-2nd nn D9/172002 Renewatlst Notice N 02/112002 License Printed N 02/052002 DO 011242002 Add Reg Pay DD 01242002 —"Renewa8'inal Notice N 01242002 Add Reg Pen DO Firm Howard & Kathryn Wiliut . , Account # 014824 • 01/2412002 Add Adjust DD 01/2412002 Add Reg Pay OO 01/1512002 ------- . RenewalFmal Notice AJC 11292001 Ltr.Lic Exp Pen Due N 11292001 _ _— Renewal2nd Notice N 10/10/2001 Renewedst Notice N 01/3012001 License Printed N 0111612001 Add Reg Pen N 121000 N 12105/2000 Balance Due 1st Notice N 11/27/2000 Add Reg Pay N 11272000 Add Reg Pen N 11212000 ----__., Rane/0l2 nd Notice N 11212000 Lir.Lic Exp Pen Due N 11212000 ,.,,"—, Renewal2nd Nonce N 09112!2000 Renewallst Notice N 12/02/1999 License Panted N 11/1511999 Add Reg Pay N 11/15/1999 Add Reg Pen N 11/1511999 Add Reg Pay N 09/29/1999 Renewatlst Notice N 10/0611998 License Printed N 09/29/1998 Add Payment N 09/17/1998 Renewal Notice N 1021/1997 License Painted N 10/14/1997 Add Payment N 09/15/1997 Renewal Notice N 10/17/1996 License Sent His 10/01/1996 His 0923/1995 Renewal Sent His 10/03/1995 license Sent His 09/26/1995 His 195 Renewal Sent His 11/28/1994 Incense Sent His 11/10/1994 His