Meeting Type: BCC Regular Meeting
Meeting Date: 7/18/2023
Item Status: Addendum
From: Beth Hodges, Budget Director, Heather Gwynn, Sales Tax Coordinator
Submitted by: Beverly Moon, Audit Compliance Officer
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ITEM TITLE
Title
Reciprocal Agreement with City of Orange Beach for the Exchange of Tax Returns and Information
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STAFF RECOMMENDATION
Recommendation
Approve the Reciprocal Agreement between the Baldwin County Commission and the City of Orange Beach, Alabama, related to the cooperative exchange of tax information.
This agreement shall become effective August 1, 2023, for a period of three (3) years and automatically renew annually thereafter. Either party (municipality or county) may terminate the agreement, with or without cause or reason, by giving thirty (30) days written notice of such termination to the other party.
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BACKGROUND INFORMATION
Background: The Reciprocal Agreement Providing for the Exchange of Tax Returns and Information (the “Agreement”) provides for Baldwin County, Alabama through the Baldwin County Commission and the above listed municipal corporation of Baldwin County, Alabama through their duly authorized representatives to agree to exchange tax returns and/or information under the terms and conditions described in the “Agreement”, subject to all applicable laws, rules and regulations, as the same may be amended from time to time. It is understood that all information in any form whatsoever exchanged shall be employed solely by the parties for the purposes of tax administration. It is understood that tax administration purposes are limited to those uses necessary for the assessment, collection, and enforcement, including proceedings in a court of competent jurisdiction, of the respective tax laws of the parties.
Previous Commission action/date: August 18, 2020 - Approved a Reciprocal Agreement between Baldwin County Commission and City of Bay Minette, City of Daphne, City of Elberta, City of Fairhope, City of Foley, City of Gulf Shores, Town of Loxley, Town of Magnolia Springs, City of Orange Beach, City of Robertsdale, Town of Silverhill and Town of Summerdale for a three (3) year term.
FINANCIAL IMPACT
Total cost of recommendation: N/A
Budget line item(s) to be used: N/A
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
N/A
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? N/A
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: N/A
Individual(s) responsible for follow up: Administrative Staff
Action required (list contact persons/addresses if documents are to be mailed or emailed): This agreement supersedes the previous agreement approved August 18, 2020. Administrative Staff - Have Chairman to sign Reciprocal Agreement and mail copy of executed agreement to Mayor’s attention of City of Orange Beach/City Clerk.
Additional instructions/notes: Upload executed agreement to Contracts.