Meeting Type: BCC Regular Meeting
Meeting Date: 7/5/2023
Item Status: New
From: Beth Hodges, Budget Director, Heather Gwynn, Sales Tax Coordinator
Submitted by: Beverly Moon, Audit Compliance Officer
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ITEM TITLE
Title
Reciprocal Agreements with Various Municipalities for the Exchange of Tax Returns and Information
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STAFF RECOMMENDATION
Recommendation
Approve the Reciprocal Agreements between the Baldwin County Commission and the following municipalities within Baldwin County, related to the cooperative exchange of tax information:
City of Bay Minette
City of Daphne
Town of Elberta
City of Fairhope
City of Foley
City of Gulf Shores
City of Loxley
Town of Magnolia Springs
City of Robertsdale
Town of Silverhill
City of Spanish Fort
Town of Summerdale
These agreements shall become effective August 1, 2023, for a period of three (3) years and automatically renew annually thereafter. Either party (municipality or county) may terminate the agreement, with or without cause or reason, by giving thirty (30) days written notice of such termination to the other party.
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BACKGROUND INFORMATION
Background: The Reciprocal Agreement Providing for the Exchange of Tax Returns and Information provides for Baldwin County, Alabama through the Baldwin County Commission and the above listed municipal corporations of Baldwin County, Alabama through their duly authorized representatives the exchange of tax returns and/or information under the terms and conditions described in the agreement and is subject to all applicable laws, rules and regulations, as the same may be amended from time to time. It is understood that all information in any form whatsoever exchanged shall be employed solely by the parties for the purposes of tax administration and that tax administration purposes are limited to those uses necessary for the assessment, collection, and enforcement, including proceedings in a court of competent jurisdiction, of the respective tax laws of the parties.
Previous Commission action/date: August 18, 2020 - Approved a Reciprocal Agreement between Baldwin County Commission and City of Bay Minette, City of Daphne, City of Elberta, City of Fairhope, City of Foley, City of Gulf Shores, Town of Loxley, Town of Magnolia Springs, City of Orange Beach, City of Robertsdale, Town of Silverhill and Town of Summerdale for a three (3) year term.
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?
No, renewal of standard agreement.
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: Administrative Staff
Action required (list contact persons/addresses if documents are to be mailed or emailed) Administrative Staff - Have Chairman sign Agreements and mail copies to Mayor’s attention of City/Town Clerks.
Additional instructions/notes: Upload executed agreements to Contracts.