Baldwin County, Alabama
File #: 23-1351    Version: 1
Agenda section: Consent Status: Agenda Ready
File created: 6/28/2023 Meeting type: Baldwin County Commission Regular
On agenda: 7/18/2023 Final action:
Agenda item title: Request for Waiver of Sales Tax Penalty

Meeting Type:   BCC Regular Meeting

Meeting Date:  7/18/2023

Item Status:   New

From: Beth Hodges, Budget Director; Heather Gwynn, Sales Tax Coordinator

Submitted by:  Shelby Middleton, Audit Compliance Officer

______________________________________________________________________

 

ITEM TITLE

Title

Request for Waiver of Sales Tax Penalty

End

STAFF RECOMMENDATION

Recommendation

Approve sales tax penalty waiver request for taxpayer #8781 in the amount of $18,769.45.

End

BACKGROUND INFORMATION

 

Background:  On May 24, 2023, a Request for Waiver of Penalties was received from taxpayer #8781 in the amount of $18,769.45 due to an error in spreadsheet calculations for the period of 06/2022 - 10/2022.

 

Previous Commission action/date:  N/A

 

FINANCIAL IMPACT

 

Total cost of recommendation:  $18,769.45

 

 

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? 

No

 

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: 

 

Action required (list contact persons/addresses if documents are to be mailed or emailed):  Sales Tax Coordinator will follow up with taxpayer with a Sales Tax Waiver approval.

 

Additional instructions/notes:  N/A