PURPOSE

The purpose of this memo is to detail the reason why Resolution No. 27,137, which pertains to the proposed Business Tax Penalty Amnesty Program, needs to be amended.

BACKGROUND

At the December 13, 2005 City Council meeting Resolution No. 27,137 was approved.  This resolution established the official dates offered for amnesty as provided by the Burbank Business Tax Penalty Amnesty Program.  When staff originally calculated the official starting and ending dates associated with the amnesty program, they did not take into consideration that there wouldn�t be Council meetings on December 20 and 27, 2005 and January 3, 2006.

As such, the effective date of the ordinance which allows Resolution No. 27,137 to become code would not be effective until thirty-one (31) days after the publication of the ordinance.  The publication of the ordinance takes place after the second reading of the ordinance.  Because of the three (3) dark Council meetings, a second reading of the ordinance will not take place until January 10, 2006.  Consequently, the text of Resolution No. 27,137, which establishes the timeframe for the Business Tax Penalty Amnesty Program, needs to be amended appropriately.

Therefore the beginning and ending dates of the Business Tax Amnesty Program need to be changed by a new resolution.  The beginning and ending dates shall now change from beginning on February 1, 2006 and ending on April 30, 2006, to beginning February 15, 2006, and ending on May 15, 2006.

RECOMMENDATION

Staff recommends that Council amend Resolution No. 27,137 such that the starting and ending dates of the Business Tax Penalty Amnesty Program be February 15, 2006, and May 15, 2006, respectively.

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