AG 1992 01 21 - Laserfiche WebLink

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iCABARItUS COUN17] ~08]lt January 7, 1992 To: Board of County Commissioners From: Blair Bennett, Finance Director Subject: Occupancy Tax Penalty Please consider this at your next meeting and inform me of~your decision. This is'the first situation that a hotel/motel has been late on their remittance. Day's Inn has been under new management about 1 1/2 years. They have never been late until the filing of the October report, which is due by November 15, 1991. In November we received a call that they were changing accountants. We mailed a new batch of occupancy Tax Reports to the new accountant. A representative from Day's Inn came by to pick up some reports since the previous accountant had taken the ones on hand. Several days later the reports that had been mailed to the new accountant were returned due to an incorrect address. Day's Inn was called and the address was corrected and remailed. In the meantime, I called and personally advised the owner of the penalty for late payments. He spoke with a foreign accent and I am not sure that he understood everything I told him. The penalty for receiving a late report after the due date is $50 for each day. I believe this penalty is excessive, however, I realize it was to encourage reports to be filed in a timely manner. We received the payment with a post mark of October 29, 1991. This would make the payment 14 days late and incur a penalty of $700.00. Enclosed is a copy of House Bill 813 section (d) which states the board of commissioners may compromise or forgive the penalties. Day's Inn remittance for the month of October was $1,130.46. It is my recommendation, because of the extenuating circumstances in this particular situation, that we forgive the penalty. Please inform me as to your disposition of this matter. BB\pm Enclosure Finance Department Box 707 · Concord, NC 28026-0707 · (704) 788-8104