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CITY OF RIVERSID] <br /> <br />"People Serving <br />People" <br /> <br />October 28, 2004 <br /> <br />Cobalt Properties, LLC <br />Attn: Paddy Armstrong, Paul Cocking <br />26895 Aliso Creek Rd., Suite B678 <br />Aliso Viejo, CA 92656 <br /> <br />RE: Business tax Account # 117647 - Armstrong Family Trust - 8162 Carnation Ct. <br /> Business Tax Account # 117675 -- Armstrong Family Trust - 8153 Zinnia Pl. <br /> Business Tax Account # 117637 - Cobalt Properties, LLC - 8165 Carnation Ct. <br /> <br />Gentlepersons: <br /> <br />I am in receipt of your letters requesting a hearing to appeal the business taxes assessed <br />against the above referenced properties. It is your contention that the referenced <br />properties are not subject to business; taxes based on the fact that the location of your <br />business office is the City of Aliso Viejo. <br /> <br />Riverside Municipal Code Section 5.04.010(h)(1) states "Two or more single-family <br />residential rental units and multiple-residential rental units of two (2) or three (3) units <br />shall be taxed as one business at the location of the owner's property rental business". <br />The business tax assessment is on the properties located in Riverside, not your business <br />located in the City of Aliso Viejo. The portion of the code that states "taxed as one <br />business at the location of the owners property rental business" refers to the payment of <br />one business tax for properties with two (2) or three (3) rental units, using the owner's <br />property rental business address as the business address, instead of requiring a separate <br />business tax payment for each individual property. <br /> <br />You also stated in your letter that Section 5.04.040 does not define property ownership as <br />being a business in the City of Riw,'rside. I refer you to Section 5.04.010(h), which <br />requires the payment of a business mx on residential rentals and, as such, identifies <br />property rentals as a business activity in the City of Riverside. <br /> <br />I have reviewed the documentation you provided and find that Armstrong Family Trust is <br />the owner of two of the properties in question each with only two (2) units and as such <br />can be registered as one business using the owners property rental business address as the <br />business address in accordance with the municipal code. <br /> <br />FINANCE DEPARTMENT <br />3900MAIN STREET · RIVERSIDE, CALIFORNIA92522 · FAX(951) 826-2505 <br />www. RiversideCa.gov <br /> <br /> <br />