Baldwin County, Alabama
File #: 21-0229    Version: 1
Agenda section: Consent Status: Passed
File created: 11/18/2020 Meeting type: Baldwin County Commission Regular
On agenda: 12/1/2020 Final action: 12/1/2020
Agenda item title: Request for Waiver of Sales Tax Penalty
Attachments: 1. Penalty Waiver Request REDACTED

Meeting Type:   BCC Regular Meeting

Meeting Date:  12/1/2020

Item Status:   New

From: Ronald Cink, Budget Director

Submitted by:  Tracy King, Revenue Clerk

______________________________________________________________________

 

ITEM TITLE

Title

Request for Waiver of Sales Tax Penalty

Body

 

STAFF RECOMMENDATION

Recommendation

Approve sales tax penalty waiver request for taxpayer #27629 in the amount of $16,814.16.

End

 

BACKGROUND INFORMATION

 

Previous Commission action/date:  N/A

 

Background:  On November 18, 2020 a Request for Waiver of Penalties was received from taxpayer #27629 in the amount of $16,814.16. This waiver is being requested due to an asset sale of the business and staff restructuring that occurred during the periods of June-August 2020.

 

 

FINANCIAL IMPACT

 

Total cost of recommendation:  $16,814.16

 

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:  Brad Hicks

 

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 Tax Coordinator will follow up with taxpayer with a Sales Tax Waiver Approval.

 

Additional instructions/notes:  N/A