Meeting Type: BCC Regular Meeting
Meeting Date: 11/3/2026
Item Status: New
From: Beth Hodges, Budget Director; Heather Gwynn, Sales & Use Tax Director
Submitted by: Loren Lucas, Senior Audit Compliance Officer
______________________________________________________________________
ITEM TITLE
Title
Revision of Baldwin County Commission Policy #8.17 - Waiver of Penalties for Late Filing
End
STAFF RECOMMENDATION
Recommendation
Adopt the revised Baldwin County Commission Policy #8.17 - Waiver of Penalties for Late Filing and Payment of Sales & Use Taxes and incorporate said policy into the Baldwin County Commission Policies and Procedures Book.
End
BACKGROUND INFORMATION
Background: The Budget Director respectfully requests the adoption of the revised Baldwin County Commission Policy #8.17 - Waiver of Penalties for Late Filing and Payment of Sales & Use Taxes (previously titled - Waiver of Penalties for Late Filing.) The revisions clarify the criteria for penalty waiver approval, define submission and review procedures, and increase the approval thresholds for the Sales & Use Tax Director, Budget Director, and County Administrator. The revised policy also incorporates language consistent with the procedures established by Alabama Department of Revenue Rule 810-14-1-.33.01.
Previous Commission action/date:
March 16, 2021 - Updated Policy #8.17 to change the position title of Sales & Use Tax Coordinator to Sales Tax Department Head.
October 15, 2013 - Adopted Policy #8.17 - Waiver of Penalties for Late Filing.
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: Administration
Action required (list contact persons/addresses if documents are to be mailed or emailed): Update policy books and online portal, distribute revised policies to departments.
Additional instructions/notes: N/A