Meeting Type: BCC Regular Meeting
Meeting Date: 10/16/2018
Item Status: New
From: Kimberly Creech, Clerk/Treasurer
Submitted by: Kimberly Creech, Clerk/Treasurer
______________________________________________________________________
ITEM TITLE
Title
Request for Waiver of Consumers Use Tax Penalty
Body
STAFF RECOMMENDATION
Recommendation
Approve Request for Waiver of Penalties for Consumers Use Tax in the amount of $11,811.00 for taxpayer ID #25238
End
BACKGROUND INFORMATION
Previous Commission action/date: N/A
Background: Taxpayer made a large purchase on 08/28/2018 in the amount of $4,724,400.00. The Consumers Use Tax due to Baldwin County was $59,055.00.
The taxpayer called Baldwin County Sales Tax on 08/28/2018 and spoke with Jerry Green. Jerry wasn’t sure if the purchase was taxable, as it could have been a casual sale. After taxpayer research, it was found that they owed the tax. Taxpayer did not receive information from the State of Alabama Department of Revenue until 09/24/2018. Taxpayer contacted Baldwin County on 09/24/2018, which the tax would have been due 09/20/2018. Due to the timing of getting the correct information from the State of Alabama Department of Revenue, Clerk/Treasurer recommends the penalties be waived.
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: Kimberly Creech, Clerk/Treasurer and Heather Gwynn, Sales Tax Coordinator
Action required (list contact persons/addresses if documents are to be mailed or emailed): N/A
Additional instructions/notes: N/A