Brief

The City Attorney initiated this matter concerning Audio Marco Inc. on July 28, 2026. The file advanced through the Budget and Finance Committee in early September and was adopted by the full Council on September 9 with a vote of 11-0-4 (four abstentions). The Council motion was introduced by Councilmembers Blumenfield and McOsker. The file was transmitted to the Mayor on September 15, giving the Mayor until September 25, 2026 to take action. The specific substantive content of the City Attorney's report (R26-0437) regarding Audio Marco Inc. is not detailed in the available activity log.

Full summary

Council File 26-1027 resolves a business tax dispute in which Audio Marco Inc. overpaid the City of Los Angeles for tax year 2025. The City Attorney's office determined that the company is entitled to a refund of $114,150.75, plus interest, as required by law, and brought the matter to Council for authorization to issue that payment. The City Attorney initiated the file on July 28, 2026, requesting that the Budget and Finance Committee consider the matter in closed session under California Government Code Section 54956.9(d)(2), which permits closed deliberations involving significant exposure to potential litigation. The committee met on September 1, 2026, and voted to recommend approval, with members Blumenfield, Hutt, McOsker, and Hernandez in favor and Yaroslavsky absent. The Council adopted the motion on September 9, 2026, by a vote of 11-0-4. The action approves the refund payment to Audio Marco Inc. and authorizes the City Attorney to draw funds from Fund No. 100/62, Revenue Source 3081, the Business Tax fund. The motion was presented by Councilmember Bob Blumenfield and seconded by Councilmember Tim McOsker, and is subject to mayoral approval as well as reconsideration under Council Rule 51. The file remains open pending those steps.

Activity (7)

• 2026-09-15 City Clerk transmitted file to Mayor. Last day for Mayor to act is September 25, 2026.
• 2026-09-09 Council adopted Motion (Blumenfield - McOsker) in Open Session, subject to reconsideration, pursuant to Council Rule 51.
• 2026-09-04 City Clerk scheduled item for Council on September 9, 2026.
• 2026-09-01 Budget and Finance Committee approved the item in Open Session.
• 2026-08-28 Budget and Finance Committee scheduled item for committee meeting on September 1, 2026.
• 2026-07-28 City Attorney document(s) referred to Budget and Finance Committee.
• 2026-07-28 Document submitted by City Attorney, dated July 28, 2026.

Documents (2)

• 2026-09-09 Motion (Blumenfield – McOsker) · motion
• 2026-07-28 Report from City Attorney · report

Council votes (1)

• 2026-09-09 Vote — 11-0-4 · Regular