Baldwin County, Alabama
File #: 21-0800    Version: 1
Agenda section: Consent Status: Passed
File created: 4/21/2021 Meeting type: Baldwin County Commission Regular
On agenda: 5/4/2021 Final action: 5/4/2021
Agenda item title: Resolution #2021-074 - School Items Annual Sales Tax Holiday 2021 - July 16-18, 2021
Attachments: 1. Resolution #2021-074, 2. ACT No 2017-120, 3. Sections 40-23-210 through 213, 4. Rule 810-6-3-.65, 5. Letter of Support-Baldwin County BOE, 6. Letter of Support-Gulf Shores, 7. 2021 Back to School Tax Holiday, 8. *Resolution-2021-074-SIGNED.pdf

Meeting Type:   BCC Regular Meeting

Meeting Date:  5/4/2021

Item Status:   New

From: Ronald Cink, Budget Director

Submitted by:  Shelby Middleton, Audit Compliance Officer

______________________________________________________________________

 

ITEM TITLE

Title

Resolution #2021-074 - School Items Annual Sales Tax Holiday 2021 - July 16-18, 2021

Body

 

STAFF RECOMMENDATION

Recommendation

Adopt Resolution #2021-074 of the Baldwin County Commission, which, pursuant to the Code of Alabama 1975, as amended by §40-23-213 and Act No. 2017-120, and without limitation hereby exempts covered items from all County Sales and Use Taxes with said exemption commencing at 12:01 a.m. on the third Friday in July 2021, (July 16, 2021), and expiring at midnight on the following Sunday in July 2021, (July 18, 2021).

 

Act No. 2017-120 amended §40-23-210 through §40-23-213 by replacing the exemption period from the first full weekend of August to the third full weekend of July.

 

The attached Resolution meets the requirements of the Code of Alabama 1975, as amended, by Title §40-23-210 through §40-23-213 and Act No. 2017-120, and without limitation.End

End

 

Recommendation

BACKGROUND INFORMATION

Previous Commission action/date:  June 2, 2020 - BCC Regular Meeting

 

Background:   The Baldwin County Commission adopted a similar Resolution (#2020-087) for July 17-19, 2020, for the 2020 “Sales Tax Holiday” and authorized by Code of Alabama 1975, as amended by §40-23-210 through §40-23-213 to include exemption form County Sales and Use Tax.

 

 

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: Deadline to submit notification to Alabama Department of Revenue:  Before June 16, 2021.

 

Individual(s) responsible for follow up:  Administration

 

Action required (list contact persons/addresses if documents are to be mailed or emailed):  Administrative Staff to send correspondence and certified copy of Resolution to the following:

 

Alabama Department of Revenue

Attention:  Laura Reese

Sales & Use Tax Division

Post Office Box 327900

Montgomery, Alabama  36132-7900

 

Cc:  Heather Gwynn

 

Additional instructions/notes:  N/A