Loading...
HomeMy WebLinkAboutAudit Review of Sheraton Beach Inn / Driftwood Beach Club - y 71� ►,ti i AUDIT REVIEW OF SHERATON BEACH INN/DRIFTWOOD BEACH CLUB 5 � December 18 , 1975 AUDIT REVIEW OF SHERATON BEACH INN/DRIFTWOOD CLUB LEASE Scope of Review To ascertaiii and identify any financial delinquent payments to the City in the way of ground lease payments and/or transient occupancy, taxes -- and the degree of penalties , if found appropriate ; to alert responsible functions within the City as to the limits/particulars of the above , and if necessary , aid in the collection process ; and finally, to make the determination , insofar as the statute of limitations would allow , , to test the lease-provided provision for the possibility of additional revenues to the City , if the total rent per aggregated lease percentages happen to exceed the minimal-annualized 'basic ground rent of $96 ,000 , or $39 ,600 prior to February 1 , 1973 . Findings/Action Taken 1 . At the outset of the initial audit review conducted in Spring , 197S , it became apparent that substantial delinquent payments to the City were outstanding- - in. both the transient occupancy tax as well as ground rent lease areas - -that approached the duration of some six months , and in excess of $60 , 000 . A coordinated effort was conducted with the assistance of the Finance Department , the City Attorney ' s Office and the City Admin- istrator in issuing a prompt ultimatum to the management of the Sheraton Beach Inn and demanding immediate payment of the initially identified six-month transgressions of ground rent delinquencies , or $46 , 600 . The aforementioned liability was cleared on May 12 , 1975 , when Sheraton for- warded their check to the City. Further probing revealed the following ; 2. $4 ,700 in ground rent differential for June , 1974 , had never been billed to--nor paid by- -Sheraton Beach Inn. The latter was in the trans - ition period when the monthly ground rent payment amount had been increased from $3 , 300 to $8 ,000 and had managed to escape the attention of the staff. . As for the management of Sheraton , they were either unaware of the under- stated billing , or not in a mood to voluntarily ante up the difference . In any event , the matter was soon brought to their attention and resolved , with a check to the City for $4 ,974 . 15 , on June 30 , 197S , including pen- alties for late paymentof $274 . 1S . 3 . In the haste to request the previously discussed $46 ,600 in back-due ground rent , penalties for the delinquencies had not been assessed ; this was accomplished in the same notice to Sheraton as note 2 , with the end result being $1 ,417 . 33 in penalties to the City, also received on June 30 , 197S . 4 . The transient occupancy tax was determined to be six-months in arrears , and on the verge of approaching the seventh. The tax is payable to the City on a monthly basis , the due date being the loth of every month for activity conducted .during the prior month . As of June 1., 1975 , taxes had . not been received in the City for the months of November , 1974 through April , 1975 ; additionally , the bed tax to the City for the month of May was due within a matter of days . During the course of the audit review , the taxes due the City were identified and brought current . Checks to 4 f -2- the City totaling $20 , 767 . 56- -including $3 , 351 . 66 in penalties - -were post -dated (to accommodate Sheraton' s rapidly dwindling financial res - ources) and hand carried to the City by the Auditor in an effort to assure their delivery. S . At this juncture , note was taken of the fact that ground rent payments for the months of May and June , 1975 , had not been executed by Sheraton. Once again , it was necessary to resort to post -dated checks (two checks at $8 , 000 apiece) and hand delivery by the Auditor to enable the account to he placed in good standing . As a result of notes 1 through S above , $89 , 759 . 04 of delinquent , or near delinquent payments to the City- -including $9 , 743 . 14 of penalties as well as the discovery of $4 , 700 of ground rent differential heretofore described- -were paid between May 12 , 1975 and June 30 , 1975. It might also be noted that the above severe drain on Sheraton' s cash flow played a significant role in triggering the six-month discounting of trailer park rents in the Driftwood Trailer Park , which subsequently aided and abetted the cash shortage that resulted in the following ; 6. In early December, Sheraton had , once again , fallen delinquent in both ground rent lease payments and occupancy transient tax payments to the City, in -addition to issuing the City a check for business licenses ($1 , 441 . 80) that had failed to clear their bank. By mid-December , the Auditor was able to isolate and identify Sheraton ' s liability to the City , and on December 12 , 1975 , the delinquency was cured by the receipt and hand delivery of five checks totaling $24 , 040 . 83 , including $1 , 238 . 42 in late payment penalties . 7 . As per the lease provisions , the City has the right to perform an accounting on the financial statements provided by Sheraton of all gross sales and gross receipts for the preceding accounting year (January 1st through December 31st) ; the statement is to be made available to the City on or before the lSth day of January , and if the total rent per aggregated lease percentages should exceed the basic annualized rent over the prescribed 12 month period , the difference is to be immediately trans - mitted to the City . Since the annualized ground rent payments were raisedfrom $39 ,600 to $96 ,000 effective February 1 , 1973, the matter has been a mood point . However , the statue of limitations (see attachment from the code of civil pro- cedures) clearly. allows for a four year financial recovery in the event of a bonafide liability- -as apparently is the case for accounting years 1971 and 1972 (see schedule on basic rents versus aggregated lease pay- ments) . Accordingto data provided from the books of Sheraton , and with the assistance of their own in-house accounting staff, indications are that the City is presently entitled to $2 ,391 plus late payment penalties for the year of 1971 , and $7 , 252 plus penalties for the year of 1972 . As of this writing , a bill is in the process of being prepared (the statute on 1971 activities runs out February 1S , 1976) and appropriate penalties (7o per annum) will be charged , if the City Attorney is in accord - ance that this action is legal and proper. The City Council and City Administrator will be kept abreast as to the status of this matter until final resolution. l { -3- 8 . As provided for in the lease agreement - -but apparently never consis - tently followed through on or- properly implemented , special forms for monthly and annual financial reports are being devised which will apply with and adhere to that section in the lease calling for ; A. Gross sales and gross receipts from each business , concession , service or activity conducted on or from said premises , and R. Total gross sales and gross receipts itemized as to each of the sep- arate categories of gross sales and gross receipts upon which the per- centage rentals can be based. The forms will be somewhat similar in design and substance to schedules included elsewhere in this report , but greater detail in the breakdown of revenues will be required. RECOMMENDATION As a final word on the subject , it is suggested that a thorough background investigation be effected before any management transitions at the Sheraton Beach Inn are approved by the City Council ; that the final financial statements be certified at the expense of the Sheraton- -and that the lease be thoroughly reviewed, reworked and/or completely rewritten to remedy and reflect the not inconsiderable inconsistencies and incongruities that require attention. Just a word to express my gratitude for the fine assistance and cooperation received from the management and accounting staff at the Sheraton Beach Inn and the Driftwood Beach Club , not to mention our own City Attorney ' s Office , Finance Department and the Department of Harbors and Beaches . I � ! CITY OF HUNTINGTON BEACH • ADMINISTRATIVE COMMUNICATION In NI M.10%a M H I Don P. Bonfa, From Arnold Ross City Attorney Stjbjeci HUNTINGTON BEACH INN Date December 19, 1975 LIABILITY TO THE CITY During the course of the on-going audit review of the Huntington Beach Inn/Driftwood Beach Club , a City accounting of lessee opera- tions for the years 1971 and 1972 has revealed that there is an outstanding liability to the City in the amount of $11 , 835 . 40; this amount was computed thusly: Year of Basic Aggregate Due&Payable to City Accounting Annualized Lease No Later Than 1/15/76 Rent Percentages 1971 $39, 600 $41 , 991 $2 , 391 x 7% x 48 mths . or . $3 ,060.48 1972 $39, 600 $46 ,852 $7 , 252 x 7% x 36 mths. or $8 , 774 . 92 $11 , 835. 40 With the four year statute of limitations hovering over us--and due to expire in a matter of days with regards to 1971 operations , I would appreciate the able and ready expertise of your staff in expeditiously assisting me in putting together a proper and prudent bill of particulars to the management of the Huntington Beach Inn as soon as possible . Hoping to receive your rapid response . a,,,,, 4 kC oca-i Arnold Ross Internal Auditor AR: p cc : David D. Rowlands V� ww CITV OF HUNTIMOTON MACH , ADMINISTRATIVE COMMUNICATION To Don P. Boafa, From Arnold Ross City Attorney Subject HUNTINGTON BEACH INN Date December 19, 1975 LIABILITY TO T88 CITY During the course of the on-going audit review of the Huntington Beach Ina/Driftwood Beach Club , a City accounting of lessee opera- tions for the years 1971 and 1972 has revealed that there is an outstanding liability to the City in the amount of $11,835. 40 ; this amount was computed thusly: Year of . Basic Aggregate Due6Payable to City Accounting ♦nnualized Lease No Later Than 1/15/76 Bent Percentages 1971 $399600 $41 , 991 $2,391 x 7% x 48 mtha. or $3 ,060.49 1972 $39, 600 $46,852 $7 ,252 x 79 x 36 mi'ba. or $8,774.12 $11,835.40 With the four year statute of limitations hovering over us--and due to expire in a matter of days with regards to 1971 operations. I would appreciate the able and ready expertise of your staff in expeditiously asaisting se in putting together a proper and prudent bill of 'particulars to the management of the Huntington Beach Inn as soon ogg p�i�s3�bls. Hoping to receive your rapid response. Arnold Rosa Internal Auditor AR:p cc: David D. Rowlands y � , - ;, •••.. - L.��V„ JiiAl/ i ppiy to ounds or other evidences of indebtedness of a public district or corporation, rr�/ Added Stats 1935 ch 614 § I. Collateral References: Witkin Procedure 2d p 1113. Cal !ur 2d Limitation of Actions § 147. Law Review Articles: Validity and effect of contracts not to plead the statute of limitations. 14 CLR 126. Operation of statute. 9 SCLR 337. Annotations: Validity, construction, and application of express restrictions on right of action by individual holder of one or more of a series of corporate bonds or other obligations. 108 ALR 88; 174 ALR 435. Payment by one of two or more joint or joint and several debtors as suspending or tolling limitation. 74 ALR2d 1287. NOTES OF DECISIONS Chapter 614 of Stats 1935, which adopted this not affect the limitation of three months after the section and amended 1337, changed the general time of sale for the commencement of an action statute of limitations on actions upon certain for a deficiency judgment as prescribed by §§580a bonds. notes, and debentures, and upon mortgages and 337 subd 1. Read v Mills Bldg. Co. (1940) 39 and deeds of trust securing the same, to ail years CA2d 140, 102 P2d 542. instead of four yeah after their maturity, but did § 337. [Written obligation: Four years] Within four years: I. An action upon any contract, obligation or liability founded upon an instrument in writing, except as provided in Section 336a of this code; provided, that the time within which any action for a money judgment for the balance due upon an obligation for the payment of which a deed of trust or mortgage with power of sale upon real property or any interest therein was given as security, following the exercise of the power of sale in such deed of trust or mortgage, may be brought shall not extend beyond three months after the time of sale under such deed of trust or mortgage. 2. An action to recover (1) upon a book account whether consisting of one or more entries; (2) upon an account stated based upon an account in writing, but the acknowledgment of the account stated need not be in writing; (3) a balance due upon a mutual, open and current account, the items of which are in writing; provided, however, that where an account stated is based upon an account of one item, the time shall begin to run from the date of said item, and where an account stated is based upon an account of more than one item, the time shall begin to run from the date of the last item. 3. An action based upon the rescission of a contract in writing. The time begins to run from the date upon which the facts that entitle the 637 \ f - HUNTINGTON LIMITED BASIC RENT VERSUS AGGREGATED PERCENTAGES 1975 1972 1973 1974 Jan-Nov 1971 Sheraton Beach Inn Jan-Dec Jan-Dec Jan-Dec_. ___ (11 Mths) Jan-Der Rooms (transient) 648,474 639,484 675,641 60.1.,160 548,528 Rooms (public) 4,645 8,845 8,361 5,625 4 ,790 Net Room Sales 683,119 648,329 684,002 606,785 552,318 I'ood & Beverages 707,190 798,402 678,593 686-,018 550,465 Less: Dine Out (2 for 1) 66,727 90,747 26,218 110,587 9,385 Net Food & Beverages 640,463 707,655 652,375 575,431 541,080 Other Income 44,733 41,095 41,182 33,923 35,610 Arco Gas Station Rentals 9,996 9,996 9,996 9,163 9,996 Driftwood Beach Club Mobile Home Park Rentals 295,294 308,319 355,613 361,035 289,128 Food & Beverages 83,825 117,170 115,010 107,470 63,839 Green Fees 24,595 27,341 35,806 37 ,839 19,984 Other Income 7,085 7,057 5,451 4,983 6,355 Total Rent Per Aggregated Lease Percentages Basic Rent Due To City *1Computed on 11 months history for 1975 -2- Rate 1971 1972 1973 1974 1975 Sheraton Beach Inn Prcntgs. Jan-Dec Jan-Dec Jan-Dec Jan-Dec Jan-Nov Rooms (transient) Rooms (public) Net Room Sales 2.0 11,046 13,662 12,967 13,680 12, 136 Food & Beverages Less: Dine Out (2 for 1) Net Food & Beverages 1.0 5,411 6,405 7,077 6,524 5,754 Other Income 3.0 1,068 1,342 1,233 1,235 1,018 Arco Gas Station Rentals 20.0 11999 1,999 1,999 1,999 1,833 Driftwood Beach Club Mobile Home Park Rentals 7.0 20,239 20,671 21,582 24,893 25,272 Food & Beverages 1.0 638 838 1,172 1,150 1,075 Creen Fees 7.0 1,399 1,722 1,914 2,506 2,649 Other Income 3.0 191 213 212 164 149 Total Rent Per Aggregated Lease Percentages -- 41,991 46,852 48,156 52,151 49,886 Basic Rent -- 39,600 39,600 91,300 96,000 88,000 Due to City -- 2,391 7,252 0 0 0 *1 Computed on 11 months history for 1975 SHERATON BEACH INN & DRIFTWOOD BEACH CLUB REVENUES 1971 (JANUARY 1-DECEMBER 31) Sheraton Beach Inn Jan. Feb. March April May June Rooms (transient) 26,799 28,886 36,326 40,257 41,302 52,022 Rooms (public) 60 185 350 1,185 1,155 190 Net Room Sales 26,859 29,071 36,676 41,442 42,457 52,212 Food & Beverages 44,820 34,308 41,561 41,138 38,533 42,150 Less: Dine Out (2 for 1) Net Food & Beverages 44,820 34,308 41,561 41,138 38,533 42,150 Other Income Telephone 1,658 1,616 1,884 1,949 1,625 1,742 Guest Laundry & Valet 660 638 841 387 285 375 Coffee Shop Sundries 76 65 54 54 264 68 Mis. Revs. (shops, etc.) 271 318 339 307 320 370 Arco Gas Station-Lease 833 833 833 833 833 833 Net Other Income 3,498 3,470 3,951 3,530 3,327 3,388 Total Revenues-Sheraton Inn 75,177 66,849 82,188 86,110 84,317 97,750 Driftwood Beach Club_ ti Trailer Park Rentals 26,118 21,808 23,856 23,223 24,134 24,827 Food & Beverages 5,255 5,102 6,029 5,591 5,756 4,660 Green Fees 1,518 1,846 1,937 1,953 2,020 2,136 Other Income 607 652 685 685 561 755 Total Revenues-Driftwood 33,498 29,408 32,507 31,452 32,471 32,378 Total Revenues-All Operations 108,675 96,257 114,695 117,562 116,788 130,128 T 1971 -2- Sheraton Beach Inn July August Sept. Oct Nov Dec 12 Month Total Rooms (transient) 77,961 85,088 51,065 38,419 33,703 35,700 547,528 Rooms (public) 115 230 275 395 455 195 4,790 Net Room Sales 78,076 85,318 51,340 38,814 34,158 35,895 552,318 Food & Beverages 55,692 59,329 42,741 38,179 49,427 62,587 550,465 Less: Dine Out (2 for 1) -- -- -- 1,110 4,333 3,942 9,385 Net Food & Beverages 55,692 59,329 42,741 37,069 45,094 58,645 541,080 Other Income Telephone 2,860 3,027 1,887 1,796 1,470 1,681 23,195 Cuest Laundry & Valet 654 373 172 269 271 310 5,235 Coffee Shop Sundries 120 98 38 36 49 50 972 Mis. Revs. (shops, etc. ) 1,203 556 745 603 522 654 6,208 Arco Gas Station-Lease 833 833 833 833 833 833 9,996 Net Other Income 5,670 4,887 3,675 3,537 3,145 3,528 45,606 Total Revenues-Sheraton 139,438 149,534 97,756 79,420 82,397 98,068 1,139,004 Driftwood Beach Club Trailer. Park Rentals 24,500 24,123 24,147 24,128 24,131 24,133 289,128 Food & Beverages 5,100 5,339 5,104 5,316 4,669 5,918 63,839 Green Fees 2,155 2,186 1,822 975 815 621 19,984 Other Income 554 .383 396 447 106 524 6,355 Total Revenues-Driftwood 32,309 32,031 31,469 30,866 29,721 31,196 379,306 Total Revenues-All Opers. 171,747 181,565 129,225 110,286 112,118 129,264 1,518,310 SHERATON BEACH INN & DRIFTWOOD BEACH CLUB REVENUES 1972 (JANUARY 1-DECEMBER 31) Sheraton Beach Inn Jan. Feb. March April May June Rooms (transient) 41,092 37,251 57 ,338 56,653 55,332 66,312 Rooms (public) 115 420 755 400 335 285 Net Room Sales 41,207 37,671 58,093 57,053 55,667 66,597 Food & Beverages 45,707 47,130 60,364 60,095 64.,204 57,751 Less: Dine Out (2 for 1) 3,147 4,304 5;084 5,183 4,787 4,994 Net Food & Beverages 42,560 42,826 55,280 54,912 59,417 52,757 Other Income Telephone 2,652 1,987 3,000 3,029 2,003 2,587 Guest Laundry & Valet 450 313 752 467 325 668 Coffee Shop Sundries 61 41 51 52 57 52 Misc. Revenues (shops, etc. ) 585 468 558 597 408 623 Arco Gas Station-Lease 833 833 833 833 833 833 Net Other Income 4,581 3,642 5,194 4,978 3,626 4,763 Total Revenues-Sheraton Beach Inn 88,348 84,139 118,567 116,943 118,710 124,117 Driftwood Beach Club Trailer Park Rentals 24,270 24,278 25,017 25,010 25,002 25,002 Food & Beverages 5,219 3,757 5,795 6,919 8.025 7,900 Green Fees 1,662 1,744 2,262 2,612 2,549 2,500 Other Income (sales, rentals, etc. ) 581 479 774 1,039 550 575 Total Revenues-Driftwood 31,732 30,258 33,848 35,580 36,126 35,978 Total Revenues-All Operations 120,080 114,397 152,415 152,523 154,836 160,094 -2- 1972 12 Month Sheraton Beach Inn July Aug. Sep. Oct. Nov. Dec. Total Rooms (transient) 82,915 83,895 63,942 54;983 36,518 42,243 648,474 Rooms (public) 220 345 475 775 245 275 4,645 Net Room Sales 83,135 84,240 64,417 55,758 36,763 42,518 683,119 Food & Beverages 65,701 70,904 61,029 54,139 50,193 69,973 707,190 Less: Dine Out (2 for 1) 6,184 8,198 7,046 6,991 5,738 5,071 66,727 Net Food & Beverages 59.,517 62,706 53,983 47,148 44,455 64,902 640,463 Other Income Telephone 3,433 3,310 2,461 2,698 1,892 1,888 30,940 Guest Laundry & Valet 457 375 489 710 517 324 5,847 Coffee Shop Sundries 59 71 54 40 30 26 594 Mis. Rev. (shops, etc.) 758 614 569 536 750 886 7,352 Arco Gas Station-Lease 833 833 833 833 833 833 9,996 Net Other Income 5,540 5,203 4,406 4,817 4.022 3,957 54,729 Total Revenues-Sheraton Beach Inn 148,192 152,149 122,806 107,723 85,240 111,377 1,378,311 Driftwood Beach Club Trailer Park Rentals 25,002 24,318 24,317 26,100 22,660 24,318 295,294 Food & Beverages 8,000 8,047 7,075 7,726 6,762 8,600 83,825 Green Fees 2,600 2,176 1,890 1,572 1,629 1,399 24,595 Other. Income (sales, rentals, etc. ) 525 569 363 657 427 546 7,085 Total Revenues-Driftwood 36,127 35,110 33,645 36,055 31,478 34,863 410,799 Total Revenues-All Operat. 184,319 187,259 156,451 143,778 1161,718 146,240 1,789,110 s SHERATON BEACH INN & DRIFTWOOD BEACH CLUB REVENUES 1973 (JANUARY 1-DECEMBER 31) Sheraton Beach Inn Jan. Feb. March April May June Rooms (transient) 39,406 45,744 51,934 55,711 48,488 70,464 Rooms (public) 850 1,065 705 1,015 1,17 1 730 Net Room Sales 40,256 46,809 52,639 56,726 49,663 71,194 Food & Beverages 52,562 56,611 71,446 67,277 71,159 76,246 Less: Dine Out (2 for 1) 6,050 7,006 8,759 7,825 7,933 8,095 Net Food & Beverages 46,512 49,605 62,687 59,452 63,226 68,151 Other Income Telephone 2,092 2,168 2,821 2,397 1,901 2,903 Guest Laundry & Valet 245 347 336 250 327 364 Coffee Shop Sundries 30 35 41 34 33 30 Mis. Revs. (shops, rentals, etc. ) 2,208 796 753 732 668 525 Arco Gas Station Rentals 833 833 833 833 833 833 Net Other Income 5,408 4,179 4,784 47246 3,762 4,655 Total Revenues-Sheraton Beach Inn 92,176 100,593 120,110 120,424 116,651 144,000 Driftwood Beach Club Trailer Park Rentals 24,346 25,825 25,821 25,805 25,810 25,815 Food & Beverages 8,478 8,376 9,857 8,595 9,959 11,937 Green Fees 1,542 1,410 1,644 2,211, 2,313 2,711 Other Income (sales, rentals, etc.) 429 535 471 1,783 431 412 Total Revenues-Driftwood 34,795 36,146 37,793 38,394 38,513 409875 Total Revenues-All Operations 126,971 136,739 157,903 158,818 155,164 184,875 1973 -2- 12 Month Sheraton Beach Inn July Aug. Sep. Oct. Nov. Dec Total Rooms (transient) 77,559 85,950 54,666 45,789 31,090 32,683 639,484 Rooms (public) 465 505 405 355 575 1,000 8,845 Net Room Sales 78,024 86,455 55,071 46,144 31,665 33,683 648,329 Good & Beverage 75,296 77,381 65,461 58,318 54,030 72,615 798,402 Less: Dine Out (2 for 1) 10,182 10,147 7,220 6,788 5,076 5,666 90,747 Net Food & Beverages 65,114 67,234 58,241 51,530 48,954 66,949 707,655 Other Income Telephone 2,864 3,056 2,248 2,515 1,367 1,316 27,648 Guest Laundry & Valet 343 421 390 415 149 126 3,713 Coffee Shop Sundries 34 29 25 18 28 38 375 Mis. Rev. (Shops, etc. ) 537 583 520 608 929 500 9,359 Arco Gas Station-Lease 833 833 833 833 833 833 9,996 Net Other Income 4,611 4,922 4,016 4,389 3,306 2,813 51,091 Total Revenues-Sheraton Beach Inn 147,749 158,611 117,328 102,063 83,925 103,445 1,407,075 Driftwood Beach Club Trailer Park Rentals 25,809 25,815 25,808 25,820 25,825 25,820 308,319 Food & Beverages 12,173 11,506 10,158 8,118 8,160 9,853 117,170 Green Fees 3,261 3,249 2,745 2,109 2,061 2,085 27,341 Other Income (sales, rentals, etc. ) 659 570 448 523 224 572 7,057 Total Revenues-Driftwood 41,902 41,140 39,159 36,570 36,270 38,330 459,887 Total Revenues-All Operat. 189,651 199,751 156,487 138,633 120,195 141,775 1,866,962 SHERATON BEACH INN & DRIFTWOOD BEACH CLUB REVENUES 1974 (JANUARY 1 - DECEMBER 31) Sheraton Beach Inn Jan. Feb. March April May June Rooms (transient) 40,963 46,042 48,933 56,463 52,957 75,576 Rooms (public) 600 393 638 790 955 695 Net Room Sales 41,563 46,435 49,571 57,253 53,912 76,271 Food & Beverages 61,798 63,707 671,666 64,939 59,_804 . 64,909 Less: Dine Out (2 for 1) 6,928 7,288 7,372 3,438 --Net Food & Beverages 54,870 56,419 60,294' 61,501 59,804 64,909 Other Income Telephone 2,212 1,907 2,081 2,383 2,128 2,671 Guest Laundry & Valet 215 292 304 371 200 542 Coffee Shop Sundries 19 24 47 30 32 38 Mis. Revs. (shops, rentals, etc. ) 733 825 570 533 612 715 Arco Gas Station-Lease 833 833 833 833 833 833 Net Other Income 4,012 3,881 3,835 4,150 3,805 4,799 Total Revenues-Sheraton Beach Inn 100,445 106,735 113,700 122,904 117,521 145,979 Driftwood Beach Club Trailer Park Rentals 25,725 25,730 30,455 30,475 30,455 30,464 Food & Beverages 8,426 9,112 10,276 9,017 9,621 9,849 Green Fees 1,724 2,611 2,656 2,978 3,293 3,336 Other Income (sales, rentals, etc. ) 369 360 306 575 395 413 Total Revenues-Driftwood 36,244 37,813 43,693 43,045 43,764 44,062 Total Revenues-All Operations 136,689 144,548 157,393 165,949 161,285 190,041 1974 -2- 12 Month Sheraton Beach Inn July Aug. Sep. Oct. Nov. Dec. Total Rooms (transient 88,966 93,863 56,4V 40,658 39,056 35,682 675,641 Rooms (public) 400 435 1,010 1,295 850 300 8,361 Net Room Sales 89,366 94,298 57,492 41,953 39,906 35,982 684,002 Food & Beverages 58,365 63,699 42,179 34,516 43,056 53,955 678,593 Less: Dine Out (2 for 1) -- -- -- -- 691 501 26,218 Net Food & Beverages 58,365 63,699 42,179 34,516 42,365 53,454 652,375 Other Income Telephone 3,136 3,099 2,303 2,078 2,215 1,917 28,130 Guest Laundry & Valet 486 473 258 252 332 183 3,908 Coffee Shop Sundries 60 . 58 46 27 23 19 423 Mis. Rev. (shops, etc.) 530 778 916 630 1,084 795 8,721 Arco Gas Station-Lease 833 833 833 833 833 833 9,996 Net Other .Income 5,045 5,241 4,356 3,820 4,487 3,747 51,178 Total Revenues-Sheraton Beach Inn 152,776 163,238 104,027 80,289 86,758 93,183 1,387,555 Driftwood Beach Club Trailer Park Rentals 30,435 30,319 30,329 30,379 30,387 30,460 355,613 Food & Beverages 9,343 11,702 9,866 9,564 9,452 8,782 115,010 Green Fees 4,081 3,804 3,230 2,960 2,953 2,180 35,806 Other Income (sales, rentals, etc .) 573 532 598 355 475 500 5,451 Total Revenues-Driftwood 44,432 46,357 44,023 43,258 43,267 41,922 511,880 Total Revenues-All Operat.197,208 209,595 148,050 123,547 130,025 135,105 1,899,435 SHERATON BEACH INN & DRIFTWOOD BEACH CLUB REVENUES 1975 (JANUARY 1-DECEMBER 31) Sheraton Beach Inn Jan. Feb. March April May June Rooms (transient) 33,077 36,210 46,993 41,276 54,470 70,081 Rooms (public) 300 205 355 885 625 490 Net Room Sales 33,377 36,415 47,348 42,161 55,095 70,571 Food & Beverages 39,603 45,762 52,918 49,168 68,345 71,637 Less: Dine Out (2 for 1) 5,814 7,216 6,879 5,609 9,189 11,625 Net Food & Beverages 33,789 38,546 46,039 43,559 59,156 60,012 Other Income Telephone 1,883 1,846 2,249 1,847 2,607 2 ,465 Guest Laundry & Valet 301 188 192 228 345 214 Coffee Shop Sundries 15 25 49 48 38 33 Mis. Revs. (shops, etc. ) 560 660 620 650 645 744 Arco Gas Station-Lease 833 833 833 833 833 833 Net Other Income 3,592 3,552 3,943 3,606 4,468 4,289 Total Revenues-Sheraton Beach Inn 70,758 78,513 97,330 89,326 118,719 134,872 Driftwood Beach Club Trailer Park Rentals 32,820 32,810 32,830 32,825 32,865 32,835 Food & Beverages 9,469 7,485 10,282 8,931 10,051 9,699 Green Fees 2,954 2,998 2,968 3,311 3,713 3,820 Other Income (sales, rentals, etc. ) 517 373 456 540 437 404 Total Revenues-Driftwood 45,760 43,666 46,536 45,607 47,066 46,758 Total Revenues-All Operations 116,518 122,179 143,866 134,933 165,785 181,630 1975 -2- 1 1 Month Sheraton Beach Inn July Aug. Sep. Oct. Nov. Dec. Total Rooms (transient) 95,604 94,280 49,500 40,957 38,712 Incomplete 601. , 160 Rooms (public) 695 300 730 225 815 57625 Net Room Sales 96,299 94,580 50,230 41,182 39,527 606,785 Food & Beverages 75,486 85,736 66,040 65,798 65,525 686,018 Less: Dine Out (2 for 1) 12,652 15,396 12,321 12,225 11,661 110,587 Net Food & Beverages 62,834 70,340 53,719 53,573 53,864 575,431 Other Income Telephone 2,936 2,245 1,617 1,593 1,884 23,172 Guest Laundry & Valet 302 269 146 242 216 2,643 Coffee Shop Sundries 55 65 - - - 328 Mis. Rev. (shops, 'etc. ) 1,161 651 670 695 724 7,780 Arco Gas Station-Lease 833 833 833 833 833 9,163 Net Other Income 5,287 4,063 3,266 3,363 3,657 43,086 Total Revenues-Sheraton Beach Inn 164,420 168,983 107,215 98,118 97,048 1,225,302 Driftwood Beach Club Trailer Park Rentals 32,795 32,805 32,815 32,825 32,810 361,035 Food & Beverages 10,248 11,613 10,450 10,135 9,107 107,470 Green Fees 4,005 4,365 3,335 3,261 3,109 37,839 Other Income (sales, rentals, etc. ) 551 570 585 316 234 4,983 Total Revenues-Driftwood 47,599 49,353 47,185 46,537 45,260 511,327 Total Revenues-All Operat. 212,019 218,336 154,400 144,655 142,308 1,736,629 SHERATON BEACH INN TRANSIENT OCCUPANCY TAX Duce Date Taxable Tax Total Paid For Year Dtitc_ Rec 'd _ Rents 5% Penalty To City Month Of To Date 7/10/73 7/9/73 70,266.00 3,513.30 3,513.30 June 8/10/73 8/13/73 77,188.00 3,859.40 -- 3,859.40 July 7,372.70 9/1.0/73 9/14/73 85,526.00 4,276.36 -- 4,276.30 August 11,649.00 10/10/73 10/15/73 54,109.00 2,705.45 -- 2,705.45 September 14,354.45 11./,10/73 11/15/73 45,582. 00 2,279.10 -- 2,279. 10 October 16,633.55 12/10/73 12/13/73 30,924.00 1,546.24 -- 1,546.24 November 18,179.79 1/10/74 1/11/74 32,484.00 1,624.20 -- 1,624.20 December 19,803.99 2/10/74 2/11/74 40,527.00 2,026.35 -- 2,026.35 January 21,830.34 3/10/74 3/13/74 45,307.00 2,265.35 -- 2,265.35 February 24,095.69 4/10/74 4/10/74 48,459.00 2,422.95 -- 2,422.95 March 26,518.64 5/10/74 5/13/74 55,898.00 2,794.90 -- 2,794.90 April 29,313.54 6/10/74 6/10/74 52,387.00 3,143.22 -- 3,143.22 May 32,456.76 638,657.00 32,456.76 32,456.76 6% 1974-1975 7/1.0/74 7/22/74 75,210.00 4,512.60 -- 4,512.60 June 4,512.60 8/10/74 8/ 12/74 88,254.00 5,295.24 -- 5,295.24 July 9,807.84 9/10/74 9/16/74 93,212.00 5,592.72 -- 5,592.72 August 15,400.56 10/10/74 10/17/74 55,888.00 3,353.28 -- 3,353.28 September 18,753.84 11/10/74 11/14/74 40,105.00 2,406.30 -- 2,406.30 October 21,160.14 12/10/74 6/6/75 38,737.00 2,324.22 581.06 2,905.28 November 24,065.42 1/10/75 6/6/75 35,307.00 2,118.42 529.61 2,648.03 December 26,713.45 2/10/75 6/6/75 36,107.00 2,166.42 541.61 2,708.03 January 29,421.48 3/10/75 6/6/75 35,769.00 2,146.14 536.54 2,682.68 February 32,104.16 4/10/75 6/6/75 46,484.00 2,789.04 697.26 3,486.30 March 35,590.46 5/10/75 6/6/75 41,276.00 2,476.56 465.58 2,942.14 April 38,532.60 6/10/75 6/10/75 56,585.00 3,395.10 3,395.10 May 41,927.70 642,934 .00 38,576.04 3,351.66 41,927.70 7/PO/75 7/10/75 69,540.00 4,172.40 -- 4,172.40 June 4,172.40 8/10/75 8/ 12/75 94,941.50 5,696.49 -- 5,696.49 July 9,868.89 9/10/75 9/12/75 93,615.00 5,616.90 -- 5,616.90 August 15,485.79 10/10/75 12/12/75 49,147.00 2,948.82 815.85 3,764.67 September 19,250.46 11/10/75 12/.12/75 40,146.50 2,408.79 425.57 2,834.36 October 22,084.82 HUNTINGTON LIMITED GROUND RENT FROM JULY 1973 TO JUNE 1974 Data Property Total Paid For Year Rec ' d 12ent Penalty to City Month Of To Date 8/ 1.4f73 3 , 300 . 00 8 ,000 . 00 July 8 , 000 . 0( 4/30/74 4 , 700 . 00 8/14/73 3 , 300 . 00 8 , 000 . 00 August 16 ,000 . 0( 4/30/74 4 , 700 . 00 S/12/75 3, 300 . 00 36S . 64 8 , 36S . 64 September 24 ,365 . 64 4/30/74 4 , 700. 00 10/09/73 3 , 300. 00 8 , 000 . 00 October 32 ,36S . 64 4/30/74 4 , 700 . 00 11 /0S/73 3 , 300 . 00 8 ,000 . 00 November 40 ,36S . 64 4/30/74 4 , 700 . 00 12/ 10/73 3 , 300 . 00 8 ) 000 . 00 December 48 ,365 . 64 4/30/74 4 , 700 . 00 1/10/74 3 , 300 . 00 8 , 000 . 00 January 56 ,36S . 64 4/30/74 4 , 700 . 00 3/04/74 3 , 300 . 00 8 , 000 . 00 February 64 , 365 . 64 4/30/74 4 , 700 . 00 3/12/74 3 , 300 . 00 81, 000 . 00 March 72 , 365 . 64 4/30/74 4 , 700 . 00 4/10/74 3 , 300 . 00 8 , 000 . 00 April 80 , 365 . 64 4/30/74 4 , 700 . 00 S/12/7S 3 , 300 . 00 211 . 74 8 , 211 . 74 May 88 , 577 . 38 0/ 17/74 4 , 700. 00 6/05/74 3 , 300 . 00 274 . 1S 89274 . 15 June 96 ,8S1 . 53 6/30/75 4 , 700 . 00 96 , 000 . 00 851 . 53 96118S1 . 53 96 ,851 . 53 HUNTINGTON LIMITED GROUND RENT FROM JULY 1974 TO JUNE 1975 Property Total Paid For Year Date Rec ' d Rental Penalty To City Month Of To Date 7/ 12/74 8 ,000 . 00 8 ,000 . 00 July 8 ,000 . 00 8/14/74 8 , 000 . 00 8 ,000 . 00 August 16 ,000 . 00 S/12/75 8 , 000 . 00 326 . 65 8 ,326 . 65 September 24 ,326 . 65 5/17/7S 8 , 000 . 00 279 . 98 8 , 279 . 98 October 32 ,606 . 63 ll/18/74 8 , 000 . 00 8 , 000 . 00 November 40 , 606 . 63 5/12/75 8 .9000 . 00 186 . 66 8 , 186 . 66 December 48 , 793 . 29 1 /23/75 8 , 000 . 00 819000 . 00 January 56 , 793 . 29 3/ 12/7S 8 ,000 . 00 8 , 000. 00 February 64 , 793 . 29 5/12/7S 8 , 000 . 00 46. 66 83, 046'. 66 March 72 , 839 . 65 S/ 12/75 8 , 000. 00 8 , 000 . 00 April 80 , 839 . 95 S/28/75 8 , 000. 00 89000 . 00 May 88 , 839 . 95 0/00/75 8 .9000 . 00 8 , 000 . 00 June 96 ,839. 65 96 , 000 . 00 839. 95 96 ,839 . 95 96 ,839. 65 7/ 10/75 81, 000 . 00 8 , 000 . 00 July 8 , 000 . 00 8/11 /75 8 , 000. 00 8 , 000. 00 August 16 , 000 . 00 9/ 12/75 8 , 000. 00 8 ,000 . 00 September 24 , 000 . 00 10/28/7S 8 , 000. 00 8 , 000 . 00 October 32 , 000 . 00 12/ 12/75 8 , 000. 00 8 , 000. 00 November 40 ,000 . 00 12/ 12/7S 8 , 000. 00 8 ,000. 00 December 48 ,000 . 00 • 1�l4 CITY OF HUNTINGTON BEACH ADMINISTRATIVE COMMUNICATION 1-7 To Bill Amsbary From Arnold Ross Deputy City Attorney Subject DELINQUENCIES OF SHERATON Date May 14 , 1975 LEASE AND TRANSIENT OCCUPANCY TAX In researching the financial records as relating to the Sheraton Beach Inn lease, the following is apparent : 1 . The City has never been paid the $4 ,700 balance for the month of June 1974 , ground rent . 2 . As of May 14 , 1975 , the rent of $8 ,000 due for the month of May, 1975 , has yet to be received at the City. 3. As of May 14 , 1975 , the Sheraton Beach Inn has not paid or disclosed their transient occupancy tax for the period of November 1 , 1974 , through April 30, 1975 , or six full months . For your infor- mation, that same six-month period in 1973-74 netted the City over $12 ,800 in revenue . 4. In relation to the above, it might be noteworthy to mention that the City had- -and has--the legal prerogative to charge inter- est on late payments of both ground rent as well as delinquent pay- ments of bed tax; needless to add, at 7% per annum of rents and at a minimum of 10% per month on transient taxes , the dollars could be considerable--if the Ultyshould decide to pursue this end. 5. As you know, during the course of the ongoing audit, all of the relative books , records and accounts of Huntington Limited will be reviewed thoroughly to verify that the $8 ,000 monthly stipend was indeed the minimum due to the City- -and to up-date and ascertain the extent revenue due the City in the way of transient occupancy taxes. 6. As a final note, I spoke with • Mr. Dyer representing the Sheraton Beach Inn at 3 : 00 PM on May 13 , 1975 , and he appeared very receptive and enthusiastic about resolving the entire financial liability due the City, at the earliest date. Arnold Ross Internal Auditor AR:p cc : David Rowlands Vince Moorhouse City of Huntington Beach P.O. BOX 190 CALIFORNIA 92668 OFFICE OF THE CITY ADMINISTRATOR June 17 , 1975 Mr. Robert Artusi, Controller Sheraton Beach Inn 21112 Pacific Coast Highway Huntington Beach, California 92648 Dear Mr. Artusi : As you are aware , the Sheraton Beach Inn ground rent for past periods , amounting to $46 ,600 , was recently requested by the City in an effort to bring the prescribed lease payments cur- rent. Accordingly, the appropriate penalties (7o per annum) pertaining to those delinquent remittances .were not included due to the fact that the exact payment date was an unknown factor at the time and could not be properly ascertained . The following computations will reflect what is now required and, with your remittance , should satisfy the City claims for back lease payments up through June 30, 1975 : Penalty For Month Of Lease Penalty Computation Interest Amount Period Factor Due September 1973 $3,300 10/01/73-4/30/75 19 Mths . @ 7% $365. 64 May 1974 3 ,300 6/01/74 -4/30/75 11 Mths. @ 7% 211. 74 September 1974 8 ,000 10/01/74-4/30/75 7. Mths. @ 7% 326. 65 October 1974 8 ,000 11/01/74-4/30/75 6 Mths . @ 7% 279. 98 December 1974 8 ,000 1/01/75-4/30/75 4 Mths . @ 7% 186 . 66 March 1975 8 ,000 4/01/75-4/30/75 1 Mth. @ 71 46.66 April 1975 8 ,000 None Total $1 ,417 . 33 Mr. Robert Artusi -2- June 17 , 1975 As we discussed on June 4 , 1975 , the ground rent differential of $4 , 700 (plus $274 . 15 in penalties) for the month of June , 1974 , was inadvertently left out of the $46 ,600 requested back rent ; your contention was that you would verify this nonpayment by re- reviewing your records and that your remittance payment would be forthcoming unless you could prove that the payment had, in fact , been made. Thus , bearing the unlikelihood of your records re- flecting that particular payment (not to be confused with the $4 , 700 differential that was previously paid to cover the month of May, 1974) , the total due at the City- -no later than June 30 , 1975 , will be $6 391 . 48. The May 1 , 1975 date was used in the enalty calculations since that was the date the payment of 46 ,600 was received at the City. If your payment for the $6 ,391 . 48 is received by June 30, 1975 , no further penalties will be asses- sed during the May 1st through June 30th interim. Hoping to receive your immediate cooperation in resolving this issue. Sincerely, 2 z9 C _,40 David D. Rowlands City Administrator DDR:p cc : ✓Arnold Ross William Amsbary Frank Arguello Robert Morris V. G. Nikitas Harold Dyer Automation Industries , Inc. Glendale Savings $ Loan I'r �� rr� , kc�l�nrt CA 75 - 1). .3 �1i ll .inc•ous Items 3-- July 3 , 197S did want you to know that the program is self- supporting ; rent is paid by the CAI: which more than pays for the use of the mobile homes in which they are doing business ; Seal Reach does pay for dolts and eats being housed at thO Shelter ; all rentals have been paid by CAC through the month of June , and I can only tall ,you that both Chief Robitaille and Chief Picard will attest to the fact that this operation has been excellent from the standpoint of reducing .the number of complaints which formerly reached our switchboards when the old system was in effect . however, in carrying out the direction of the City Council , a letter has been sent to the appropriate County official to ascertain what type of service would he available from the County animal control group . It is unfortunate that the City Council members only hear from ;i few members of the public and not from the large , silent majority who are evidently pleased with the fact that stray dogs are being picked up much more consistently than in past years . 9) Appointment of a City Transportation Committee - Enclosed is a otter with supporting information from Councilman Duke , the I City Council liaison member to the City Transportation Committee . The City Council should consider taking action on this request at its .July 7 , 1975 , City Council meeting. 10) Final Tract Map 8920 (Huntington Beach Industrial Park) - Enclosed is a letter from Mr. John K.Man rell representiig R. M. Galloway $ Associates , Inc. relating to Council action on Final Tract Map 8920 . Mr. Mandrell has stated that it is urgent for the City Council to approve Final Tract Map 8920 at its July 7th meeting in order that the map can he recorded no later than July llth. The map has been processed and approved by the Public Works and Planning Departments . 11 ) Status on California Animal Control Lease Payments - CAC is presently current on its lease payments o per month for the period of July 1 , 1974 through June 30 , 1975. The action of CAC in writing the City a check for the sum total of nearly $600 to cover the returned checks for license fees that had been received over the past 14 months , an action that was not required in the contract with CAC, constituted reason why the fatter was not charged late penalties to the City. 12) Status on Sheraton Beach Inn Lease/Occupancy Transient Tax Payments - e ransient Occupancy Tax/lease payments from the 'Sheraton Beach Inn have been brought current for Fiscal Year 1974 -75 and the City has benefited from nearly $5 ,000 in late penalties/interest on these de1inquetic. ies . Both of these required monthly sources of income to the City are presently being closely utinized by appropriate staff for prompt payment to avoid :similar delinquencies. USE BALL POINT PEN ONLY - PRESS FIRMLY CASH RECEIPT • CITY OF HUNTINGTON BEACH P.O. BOX 711 HUNTING EON BEACH,CALIFORNIA 92648 17141 536 5511 CITY TREASURER WARREN G. HALL DEPT ISSUING _ u `� �._�`.4 QATE RECEIVED FROM N �Lct��L►'. � �r1 ���... .. 1�. , / Y .4 .,�...,. ADDRESS J FOR �., i( C ! / / dt AMOUNT RECEIVED CASH D CHECK [;I A B.A 0 RECEIVED BY / ACCOUNT AMOUNI TOTA L No. 029296 USE BALL POINT PEN ONLY — PRESS FIRMLY CASH RECEIPT Fio (.'ITY OF HUNTINGTON BEACH I P.0 HOX 711} HOW INGTON BEACH,CALIFORNIA 91B4A (714)536 6511 CITY TREASURER WARREN G. HALL DEPT. ISSUING 1 i 1z2.: `. _` r _ -DATE RECEIVED FROM 4. •�L�. ,/ ADDRESS ; i / ; ,f. / /y' / FOR AMOUNT RECEIVED CASH 0 CHECK IR j$ A S.A.* RECEIVED BY ACCOUNT AMOUNT a TOTAL. i / ',i ! ! �• No. 02 l•$O o �.il�Ic�nnLlt ' CITY OF HUNTINGTv.4 BEACH RETURN ON .MOTEL. HOTEL. TRANSIENT OCCUPANCY TAX [DUE ON OR DEFORM August 10 1975 J" /aG,L C 'At. , TO: Director of Finance Finance Department n City Halngt AUG12r� Huntington Beach, California FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach, Calif.. 92648 OATS RETURN FOR MONTH o/ LIcENEE NUMEER I MYYR{R OF ROOMS , 1 011ose RENTAL Rtcclrre 2 AoJueTMENT, IF ANY / s TAw►eLt RENTS. LINE 1 MINUS UNE E 4 TAx; Of LINE a S G 6 d ftNALTY; 10% FtR MONTH $ e TOTAL TRANSIENT OCCUPANCY TAX ` ell, / PLUS PGNALTV, LINE ♦ FLUE LINE E f / `I / `• � � •.,�v, •• 'I ! Declare tinder Penalty of making False Statements, that to the Nest of my Knowledge and Belief, the Statements hensin are cor- rect and True. SloNto � TITLt +'r'�`r�a� CITY OF HUNTINGTON BEACH a RETURN ON MOTEL, NOTEL TRANSIENT OCCUPANCY TAX UE ON OR BEFOREI July 1 TO: Director of Finance Finance Department City Hall Huntington Beach, California too FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach. Calif. 92648 DATE 7TURN P N M NO OR MOUTH OP LICESS NYN[N f NUUMN Or OMS I June, 1975 I I GROSS RENTAL REcE1rTe At ADJUSTMENT, 1' ANY 3 TAXAeLE R[NTe. LINE I MINUS LINE S S 4 TAX: L% Or LINE s i // 7 A, V v O PENALTY: 10% PEN MOWN d TOTAL TRANSIENT OccurANCY TAX 7 PLUS PENALTT, LINE 4 PLUS LINE . yv 1 Declare under Penalty of ,Raking False Statements, that to the beat of my Knowledge and Debef, the State yenta herein are Cor- rect and Trwe. oe TITLE ��r jia�%yam CITY GF HUNTINGT-,.i BEACH RETURN ON MOTEL, HOTEL TRANSIENT OCCUPANCY TAX tr� [U_E- ON OR BEFOREI June 10, 1975 TO: Director of Finance Finance Deportment City Hall Huntington Beach, California FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach, Calif. 92648 DATE I IIETu11N IOU MONTH OF I LICL'N•E NU0"0 «UMg11 OP 000w• ` May, 1975 r Gotdse RENTAL RECEIPTe — S 4 S � 2 ADJUSTMENT, If ANY s 7 ��LI 3 ' TAxAelc RENTS. LINE 1 wlNu• LINE + Al TA.; 6% o• LINa a t �- , S 1 FICNALTY, 10% PLA MONTH s e TOTAL TRANSIENT OCCUPANCY TAX TsJ PLUS PENALTY. LINE • PLUS LINE a I Declare under Pewilt y of making Fula, Sdrtemi-nts, that to the tx,st of my Knowledge axd Belief, the Stutcmexts herein are cor- rect and True. / TITLE 1 ' o • �INIi"s`4 CITY OF HUNTINGT%..,, BEACH RETURN ON MOTEL, HOTEL TRANSIENT OCCUPANCY TAX DUE ON OR—BE—FO—R—El May 10, 1975 75-1052 0206 TO: Director of Finance Finance Department City Hall Huntington Beach, Califomia FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach, Calif. 92648 OATS RCTURN FOR MONTH Of LICENSE NUMBER NUMBER OF ROOMS April , 1975 1 GnoSe RENTAL REccwrs s / 1 ADJUSTMENT, IF ANY 3 TAEAeLE RENTS. LINE I MINUS LINE a 4 TAX; 6% of LINE a s 5 PENALTY; 10% ran MoNTN S � 6 TOTAL TRANSIENT OCCUPANCY TAX FS PLUS ►CNIILTY• LINE • PLUS LINE a _Y ya.,l y . ! Declare under PeWty of making False Stater►mitt, that to the best of nay K»owledge and Belief, the Btatrments herein hre Vor- reet and True. TITLE � '� CITY OF HUNTINGTua BEACH RETURN ON MOTEL, HOTEL -x..,.' TRANSIENT OCCUPANCY TAX IDUE ON OR BEFORE] April 10, 127 75-95 0206 TO: Director of Finance Finance Department City Hall Huntington Beach, California FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach. Calif. 92468 DAYS RETURN FOR MONTH OF I ,LICENSE NUMBER NUMOKR OF ROOMY March, 1975_ ' I Gnose RENTAL RECEIPTS S 9y 3 2 ADJUSTMENT, IF ANY f Sc 8 TAXABLE RENTS, LINE I MINUS LINK a 4 TAX.6% OF LING a i S`t o y 6 PENALTY; 10% PKw MONIN Is 7. ,2G 6 TOTAL TRANSIENT OCCUPANCY TAX : PLUS PENALTY, LINE 4 PLUS LINE 9 I -3 '1 I Declares under Penalty o/ making Fulse Statcvwnts, that to the beet of.my Knowledge and Belief, the Stutementer herein are Cur- reet and True. oloNso TerLa N01`eiiip`�;1 CITY OF HUNTINGT%,1. BEACH RETURN ON MOTEL,. HOTEL TRANSIENT OCCUPANCY TAX' t DUE ON OR BEFOREJ March 10, 1975 75-861 0206 TO: Director of Finance Finance Department City Hall Huntington Beach, California FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach, Calif. 92648 OATS RETURN FOR MONTH OF LICENSE NUMBER NUMe[R OF ROOMS iFeb. , 1975 1 C3ROee RENTAL RECEIPTS C�� �,� Cv 2 AOJUSTM[NT, IF ANY s 8 TAXASLE RENTS. LINE 1 MINUS LINK f 4 TAX: 6% OF LINE 3 S PENALTY: 10% PER MOWN s s e TOTAL TRANSIENT OCCUPANCY TAX PLUS PENALTY, LINE 4 PLUS LINE S s / Declare under Penalty of i"king False Statenients, that teethe best of my Knowledge attd BeWf, the Statements herelit ere Vor- reet n"d True. / TITLE CITY OF HUNTINGTvil BEACH y Yt RETURN ON MOTEL, HOTEL TRANSIENT OCCUPANCY TAX n� UE ON OR BEFORE February 10, 1975 75-794 0206 TO: Director of Finance Finance Department City Hall Huntington Beach, California FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach, Calif. 92648 OAT[ RETURN FOR MONTH OW LICENSE NUMKR NU6I10ER OF*OOMS . ,tan. , 1975 _ 1 GROSS RENTAL RECEIPTS s 2 ADJUSTMENT. IF ANY s 8 TAXABLE RENTS. LINE I MINUS LINE E s L� 4 TAx:6% of LPN► a s ' 5 PENALTY: 10% PEu MoNTH s E,l 8 TOTAL TRANSIENT OCCUPANCY TAX PLUS PENALTY, LINE 4 PLUS LINE S Is I 1 Declare under Pexalty of making F'ulac Stutemcvats, thcit to the Heat of nay Knowledge and Bellef, the StOtc mews heffin are Cor- rect and True. ' daoNED TITLE CITY OF NUN'tINGT..., BEACH s RETURN ON MOTEL, HOTEL TRANSIENT OCCUPANCY TAX n � DUE ON OR BEFORE January 10, 1975 75-581 0206 - TO: Director of Finance Finance Department City Hall Huntington Beach, Californio FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach, Calif. 92648 OAT[ n a TURN TOR MONTH OF LICENSE NUMBER I NUMBER OF ROOMY Dec. , 1974 1 Gcee RENTAL RECPTS — - -— -R EI 6q Z ADJUSTMENT, IF ANY s 3 TAXADLE RENT$. LINE I MINUS LINE ! s � S O 4 TAX; 6 OF LINL a f 12 5 PENALTY; 10% PER MONTH s E/.6/ d TOTAL TRANSIENT OCCUPANCY TAX s PLUS PENALTY. LINE 4 PLUS LINE S of 9- .1 2 ! Declare under Penalty of making Pa&w Staternents, that to the fleet of my Knowledge and Belief. the Stateme0s; herein are Cor- rect and True. SIGNED TITLE 4 CITY OF HUNTINGTL,Ig BEACH RETURN ON MOTEL, HOTEL "- TRANSIENT OCCUPANCY TAX t DIDUE ON OR BEFOREJ December 10, 1974 75-411 0206 TO: Director of Finance Finance Department City Hall Huntington Beach, California FROM: Sheraton Beach Inn 21112 Ocean Avenue Huntington Beach, Calif. 92648 DATE RETURN ION MONTH OI7�4 LIC[NS[ BE NUMBER NUMR OF ROOMS November,- 19 -- I- - - - -------- 1 Gotoss RENTAL RECEIPTS s 9 Ci 0 �6 Z ADJUSTMENT, IF ANY s 3 9 u 3 TAXABLE RENTS, LINE I MINus LINE : s . - 4 TAX: Of LINE a s 1,13 _3� 5 PENALTY: 100% PER MONTH s 0 6 6 TOTAL TRANSIENT OCCUPANCY TA% PLUS PENALTY, LINE A PLUS LINE S s ! Declare under Penalty of making Mulvc Stalcrr eats, that to the beet of my Knourledge and Belief, the $tatemcyits herefn ure Cor- rect and True. TInE H. F. GRISWOLD 149 °'I."'"'" """U"T LIONEL L. FOGELMAN 21462 PACIFIC COAST HIGHWAY 90 516/122Z HUNTINGTON BEACH,CA 92648 (714) 536.1421 Dec. _1_1 ..._. l9.75.. 0r,► rttr• 141)1It�►rC..ty of Liunt'a.nRtnxl :3eai:h r-rt •t•hnusand Dollrirls .mri nn,ll()D- - - _ 1)uI"LA1lS SECURITY PACIFIC NATIONAL BANK Huntington Beach Branch l 202 Main St.,Huntington Beach,Calif.92648 11900014911' 1: L222­05161: 1,0911101, 2633111 {.. ..•r.•{ ,. rr,rY s•>..,/Yr••,.wu —_------ - »,.0I; u,•, H. F.GRISWOLD 14 8 pl�,YU11(/N AMOUNT LIONEL L. FOGELMAN ' I 21462 PACIFIC COAST HIGHWAY 90g16/1222 HUNTINGTON BEACH,CA 92643 (714) 536-1421 Dec _1 1 __1815 )A Y - rr► rift: nitur:ic car c-;.ty _of IIunL:in�t.os}. r.lu�cr v+ouvi i - — - rrtcOV„• I . tea•. i Fi-1:. T!' niisarri 'i--1]iir8 and no/In0 —SECURITY PACIFIC NATIONAL BANK - — Huntington Beach Branch 202 Main St.,Huntington Beach,Calif.92648 111000 L 48o' •1: L 2 2 2-1r0 5 L 61: L0 941-0 1 2 6 3 3p' t40., AIiCC)UI,,T a il ,: ?At;IFrl: t:UA!,�1 IN" %I i;A4 IA:I � :ill•.�i••�' 1,1 •,',NGruN RLA,. 1, C0.L1V. 92041. _ _ ___�. �1� ... _ . ���'. 7.� 1222 i ai SHERAIWN BI ACH r ► +p'.,� i111�1 I` �� . �- tf�k`4 �•#_ � ' ''! .d.w 1r,.:. �.. �Ilr 1)u ti w )t i rl� STAMi�t G PAID IN ERROR 1 SU I: 12 t' e��, 3 It 31i1: �g1I1C) 12 !? - •griLi0 b4L.1)80,�' ,:'' ._ _. .� _. :a i ..._ �•�'..>I�Ja��..s.A r=-r. ..6►�.- �.w:1e.?tts.,.a a.��-:ti�[s s►.. =;s+siiw^.Y•: i1�•.iG�'tirta�*`:s:�Pn_�ly�::,.., 145 „, .,,,•�,. H. F.GRISWOLD pdw•11 MI,. ° .Ltl'01,v..n.,l•.,t?Ur.'1 AMour+, LIONEL L. FOGELMAN 90-516/1222 otsu►� oN I 21462 PACIFIC COAST HIGHWAY 648 HUNTINGTON BEACH,CA 92 (714) 536.1421 i 1 44L . 80 TciT+++: City of F�funtr_,4ton Beach.- .- - -�__.- - , l)Kll1iK U1= One &. 80 100 DOLLARS Oneour Hulldretl a_ ty -- _ �— - BECUHITy•PACIFiC NATIONAL BANK ' Huntington Beach Branch 202 Main St.,Huntington Beach,Cstit.92646 — �I, ++'000 Lis 5o .i; L222..105L61: L09u10L26330 — 1NI•(1H,N1r11(q Irv' 11'1.' 1• •.NJ•.•'hd• ' I:IRI.N IUII'I.•t •,111 .'..( \'r.♦ i) H. F. GRISWOLD " 0", ` LIONEL L. FOGELMAN 4 I I 21462 PACIFIC COAST HIGHWAY HUNTINGTON BEACH,CA 82648 90.516/1222 (714) 586.1421 I Cc:: l C'1'tt '1'lll: l:it,. of P-acI' 2!� �1�• ?h � (N•If,l ♦u(kIN7 I Th�unAne 2.:ght ;Ain0red- Thirty F�'_'r1°ci6.. 0 SECURITY PACIFIC NATIONAL BANK II Huntington Beach Branch 202 Main St.,Huntington Beach,Calif.92646 4 II8000 14 `70 'I: 1 2 2 2le-0 5 161: 109o-10 1 26 3 3."' FROM. Sheraton Beach 21112 Ocean Avenue . Huntington Beach,_Carlif. �2648 G" AE '• M•U,fll "I l:..Eh iTI..V:•.-J .I�......r:Q: .'-i. (bcfrtr, j eugustd 1975 t , Gnoss. RENTAL RFct. :+ v, 7 �� �• 7-4 TA It ah.E REr.• _ -r .1 } 1r.�E a iS )f'C. qL ci-`I 4 j TAx 6 u. ulr.-_ --•__ I�� �•Nu4 ! � S PCr+AL'i�. 10•, Iv 1, , . .u• S � �r�7 6 To*.-* TRADJSI.:WT C)LCLI•I.NC TAX ni I 1 Q M//►/�-� �rt`r•Na1i• IINI v.vs IINr 9 .--2—S-YL I ✓('r.140*1 Ilrl'l/ 1't•�r/1'fy UJ „lrl�('r1lf I',1lIYr CtO(I'rrrCdlY �tal•' t(: th.' IN.vt ' ,.0 Knn.,1-, lgt (hut lirb,'t. the IStatenjews heivips (Ir(• (`or- r•r,•i lopi H. F.GRISWOLD 146 LIONEL L. FOGELMAN 21462 PACIFIC COAST HIGHWAY 90.516/1222 i { I HUNTINGTON BEACH,CA 9264E (714) 536.1421 eC 1 1 }c} 7- )AN' i I �nitl im:ii t-.Y r f TfvxltinRto- Peach 't, 764.-7 CHA•GI ♦•,7,rnt .• -c as,rena ::::",' �_ „' : AP T}irn.�s•'�;�? veri tiun ''rcrl :Xty Pour 8.F7,�1¢jl)LL.\iZS ISECURITY PACIFIC NATIONAL BANK �r— • I Huntingtal Beach Branch j 202 Main St.,Huntington Beach,Calif.92646 — l ` - 11600014611' 1': L222lNOSL61: LO911I0L263311' FROM- Sheraton Beach Inn , 21112 Ocean Avenue _ Huntington Beach, Calif._ 92648 S August 1975 1 CIROS5 RENTAL REc• I' ) I 2 A' :s:r.:Eh7 5 _1s I TAr•h,-E RENT: -�- - . n _ ,.-.,c 2-_.- -_Is 4 TA x 1, pr IINI : 14 IS ♦ q. h 1pT..: TRw"BtEA1T 0(- V4ANCs TAX l us r t.:.,t uN . r•4s ur:e ti S �t�:�f•6 ��14/7S' I JI M ' ,i-i Pr-„1'�y r•J mliki-rq 1''-d-v• Stir h- yr..: rhv;, . thr h,V o,` , .i Nvo --?,dyl ,vid 1>'Mir . thr' Seth Iarrlta ►cevew (tre ('er- SIGNFJ -- --.�- —