Meeting Type: BCC Regular Meeting
Meeting Date: 10/20/2026
Item Status: Replacement
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
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STAFF RECOMMENDATION
Recommendation
Take the following actions:
1) Approve 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; and
2) Seek guidance from the Commission in establishing policy parameters for waiver of penalties, with provided direction being incorporated into existing Policy #8.17- Waiver of Penalties for Late Filing and presented for approval at the November 3, 2026, meeting.
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BACKGROUND INFORMATION
Background: Reason for replacement item: Staff Recommendation updated.
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.
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