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CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />REGULAR MEETING <br />JANUARY 18, 2011 <br />6:30 P.M. <br />AGENDA CATEGORY: <br />Consent Agenda <br />SUBJECT: <br />Finance - First Time Waiver of Occupancy Tax Penalties, Great Wolf <br />Lodge - $10,200.96 <br />BRIEF SUMMARY: <br />On April 19, 2004, the Board of Commissioners amended the waiver of <br />occupancy tax late payments penalties as follows: "the County shall, for <br />good cause shown, review request by the affected taxpayer for the waiver <br />of late payment penalties for Hotel /Motel Occupancy taxes for the first late <br />payment offense. The County Finance Director and Deputy County <br />Manager shall have authority, for good cause shown, to compromise or <br />forgive these late payments penalties up to a maximum amount of $1,000. <br />No request for waivers of subsequent offenses by the same taxpayer will <br />be considered. " <br />Great Wolf Lodge's occupancy tax payment was postmarked <br />on December 21, 2010, which is one day late. Therefore, the hotelier has <br />incurred a $10,200.96 penalty. Although this is the hotelier's first <br />offense, the penalty amount exceeds staff's waiver authority and <br />therefore requires the Commission's consideration. <br />REQUESTED ACTION: <br />Motion to approve the first -time waiver of an occupancy tax penalty for <br />Great Wolf Lodge in the amount of $10,200.96. <br />EXPECTED LENGTH OF PRESENTATION: <br />SUBMITTED BY: <br />Pamela S. Dubois, Deputy County Manager <br />Page 95 <br />F -3 <br />