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Meeting Date 4/19/04 <br /> <br /> CABARRUS COUNTY <br />BOARD OF COMMISSIONERS <br />AGENDA ITEM REQUEST <br /> <br />Agenda Item # <br /> <br />SUBJECT: <br />Waivers of occupancy tax penalties. <br /> <br />BRIEF SUMMARY: <br />Currently, the Board has authorized the Finance Director to waive the first offense for late <br />filing and payment of delinquency occupancy taxes up to $400. Over the last few months, <br />several hotels have come before the Board and asked for an additional waiver. The board <br />has not waived any additional penalties beyond the first waiver. <br /> <br />Staff proposes a new policy limiting waivers to the first offense. <br /> <br />REQUESTED ACTION: (Suggested motion if the Board approves the agenda item as presented) <br /> <br />To adopt the attached motion authorizing the Finance Director/Deputy County Manager to <br />waive penalties resulting from the first offense, up to $1,000. The motion also denies any <br />future request for subsequent offenses committed by the same taxpayer. <br /> <br />Attachments [] Yes [] No Expected Length of Presentation 5 min <br /> <br />Submitted By: Pamela S. Dubois, Deputy County Manager Date: 4/12/04 <br /> <br />Budget Amendment Required: [] Yes [] No <br /> <br />Budget Amendment Attached and Reviewed by Budget Officer: <br /> <br />[] Yes [] No <br /> <br />County Manager's Recommendations/Comments: <br /> <br />Repeated requests for waivers by tardy hotel operators and repeated denials issued by the <br />Board of Commissioners suggest a change in policy is in order. Approval is recommended. <br /> <br />Manager's Signature <br /> <br />Action Taken: <br />Approved [ ] Deferred [ ] <br />Denied [] Other [] <br /> <br /> <br />