Meeting Type: BCC Regular Meeting
Meeting Date: 10/20/2026
Item Status: New
From: Beth Hodges, Budget Director; Heather Gwynn, Sales and Use Tax Director
Submitted by: Susanne Spears, Chief Deputy License Inspector
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ITEM TITLE
Title
Taxpayer Request for Approval of Waiver of Penalties
End
STAFF RECOMMENDATION
Recommendation
Deny the Waiver of Penalties request for taxpayer #3772 in the amount of $15,784.36 in accordance with the Baldwin County Commission Policy #8.17.
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BACKGROUND INFORMATION
Background: On August 21, 2026, a request for Waiver of Penalties was received from taxpayer #3772 in the amount of $15,784.36 due to an administrative oversight, yielding a late tax form submission and payment, thus generating said penalties. Sales and Use Tax denies, without prejudice, all petitions for waiver of penalties that do not fall under the allowance cited in the Baldwin County Commission Policy #8.17. To do otherwise, would establish precedence and forego taxpayers’ responsibility to maintain a standard of accountability and create undue hardship to the County by having to remit reimbursements for all taxpayers, citing administrative oversight as cause.
Previous Commission action/date: N/A
FINANCIAL IMPACT
Total cost of recommendation: $15,784.36
Budget line item(s) to be used: Various
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: N/A
Action required (list contact persons/addresses if documents are to be mailed or emailed): Sales and Use Tax Director to follow up with taxpayer with final decision.
Additional instructions/notes: N/A