Meeting Type: BCC Regular Meeting
Meeting Date: 7/1/2025
Item Status: Addendum
From: Heather Gwynn, Sales & Use Tax Coordinator; Beth Hodges, Budget Director
Submitted by: Beth Hodges, Budget Director
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ITEM TITLE
Title
Resolution #2025-147 Exempting Proceeds from the Sale of Hearing Instruments from Baldwin County Sales and Use Tax
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STAFF RECOMMENDATION
Recommendation
Pursuant to provisions of Code of Alabama 1975 Section 40-23-4(a)(55), adopt Resolution #2025-147 which exempts all gross proceeds from the sale and use of hearing instruments from Baldwin County Sales and Use Taxes, with an effective date of September 1, 2025, as required by Act 2025-280.
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BACKGROUND INFORMATION
Background: During the October 15, 2024, Regular meeting, the Baldwin County Commission adopted Resolution #2025-006, with the effective date of October 1, 2024, providing exemption of Baldwin County Sales and Use Tax from all hearing instruments. However, with the passing of Act 2025-280, Resolution #2025-006 will cease to be effective September 1, 2025, based upon subdivision (a)(2) which states that in order for a resolution or ordinance to be approved it must have an effective date of September 1 of a given year.
The original exemptions will remain unchanged, as will the ending date of September 30, 2029.
Previous Commission action/date: 10/15/2024 - BCC Regular Meeting
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?
Yes
Reviewed/approved by: Pending legal review by County Attorney
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: July 1, 2025, immediately following the meeting.
Individual(s) responsible for follow up: Administration; Budget Director; Sales and Use Tax Department
Action required (list contact persons/addresses if documents are to be mailed or emailed): Administration - email signed Resolution immediately following the July 1, 2025, Regular meeting to:
Roger Rendleman
Beth Hodges
Heather Gwynn
Susanne Davis
Sales & Use Tax Department to submit signed Resolution to the Alabama Department of Revenue.
Additional instructions/notes: Administration - Upload resolution to BCAP