Meeting Type: BCC Regular Meeting
Meeting Date: 6/7/2022
Item Status: New
From: Ronald Cink, Budget Director
Submitted by: Shelby Middleton, Audit Compliance Officer
______________________________________________________________________
ITEM TITLE
Title
Resolution #2022-103 - School Items Annual Sales Tax Holiday 2022 - July 15-17, 2022
Recommendation
STAFF RECOMMENDATION
Recommendation
Adopt Resolution # 2022-103 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 2022 (July 15, 2022) and expiring at midnight on the following Sunday in July 2022 (July 17, 2022).
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.
BACKGROUND INFORMATION
Previous Commission action/date: May 4, 2021
Background: The Baldwin County Commission adopted a similar resolution (#2021-074) for
July 16-18, 2021 for the 2021 “Sales Tax Holiday” and authorized by Code of Alabama 1975, as amended by §40-23-210 through §40-23-213 to include exemption from 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 15, 2022.
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 Resolution to the following:
Alabama Department of Revenue
ATTN: Ms. Pamela Spears
Sales & Use Tax Division
Post Office Box 327900
Montgomery, Alabama 36132-7900
Cc: Heather Gwynn for file
Additional instructions/notes: N/A