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January 18, 2011 (Regular Meeting)
<br />Page 278
<br />(Note: The Advertisement for Sealed Bids Sale of County Property (Old
<br />Bethel School) was published on January 23, 2011 in THE INDEPENDENT TRIBUNE
<br />and THE CHARLOTTE OBSERVER (Cabarrus Neighbors). The advertisement was also
<br />posted on the County's website ( www.cabarruscounty.us ) on January 19, 2011.)
<br />(F -3) Finance - First Time Waiver of Occupancy Tax Penalties, Great Wolf
<br />Lodge - $10,200.96
<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 of
<br />late payment penalties for Hotel /Motel Occupancy taxes for the first late
<br />payment offense. The County Finance Director and Deputy County Manager shall
<br />have authority, for good cause shown, to compromise or forgive these late
<br />payments penalties up to a maximum amount of $1,000. No request for waivers
<br />of subsequent offenses by the same taxpayer will be considered."
<br />Great Wolf Lodge's occupancy tax payment was postmarked on December 21,
<br />2010, which is one day late. Therefore, the hotelier has incurred a
<br />$10,200.96 penalty. Although this is the hotelier's first offense, the
<br />penalty amount exceeds staff's waiver authority and therefore requires the
<br />Commission's consideration.
<br />UPON MOTION of Vice Chairman Poole, seconded by Commissioner Carruth
<br />and unanimously carried, the Board approved the first -time waiver of an
<br />occupancy tax penalty for Great Wolf Lodge in the amount of $10,200.96.
<br />(F -4) Finance - Request to Waive Fund Balance Transfer to Capital Reserve
<br />Fund per Board Policy for FY 2011
<br />Upon completion of the County's annual financial audit, any
<br />undesignated fund balance above 15 percent is transferred to the capital
<br />reserve fund in accordance with the Board's policy. (Ref. Resolution No.
<br />2010 -09, Section 3). However, a waiver of this policy is requested for FY
<br />2011 since the economy has not improved. The excess fund balance will be
<br />used as needed, to balance the annual budget for the next several years.
<br />UPON MOTION of Vice Chairman Poole, seconded by Commissioner Carruth
<br />and unanimously carried, the Board approved a waiver to the Board Fund
<br />Balance Policy for FY 2011.
<br />(F -5) Library - FY 2012 LSTA Grant Application - $25,128.00
<br />The Library requests approval to submit a grant application to the
<br />State Library of North Carolina for additional books at the Harrisburg
<br />Library. If awarded, the grant will provide $20,000.00 of the funds. A
<br />match of $5,128.00 is needed from the County and would come from the
<br />Library's book budget during fiscal year 2012, contingent upon funding.
<br />UPON MOTION of Vice Chairman Poole, seconded by Commissioner Carruth
<br />and unanimously carried, the Board authorized the Library Director to submit
<br />the aforementioned grant application and execute any related documentation.
<br />(F -6) Parks Department - Approval of the Matching Incentive Grant Requests -
<br />Phase II for FY 2010 -2011 and Adoption of Related Budget Amendment
<br />On December 16, 2010, the Cabarrus County Parks Commission reviewed
<br />three Matching Incentive Grant requests totaling $33,230.00 for Phase
<br />II funding of $21,211. The Parks Commission unanimously recommends the
<br />following grant awards:
<br />Site /
<br />Total Project
<br />Applicant
<br />County
<br />Park Comm.
<br />Applicant
<br />Project
<br />Cost
<br />Request
<br />Share
<br />Recommendation
<br />Asphalt Paving of
<br />Harrisburg Elem.
<br />Existing
<br />School
<br />Fitness/Walking Trail
<br />$19,271
<br />$11,000
<br />$8,271
<br />$8,271
<br />(Harrisburg PTA)
<br />(Harrisburg PTA Funding
<br />$11,000.00)
<br />0 Picnic Shelter,
<br />Cox Mill School Park
<br />(6) dugouts covers for
<br />(Odell Recreation
<br />(3) Ball fields and a
<br />$42,460
<br />$21,230
<br />$21,230
<br />$11,940
<br />Assoc.)
<br />scoreboard for the
<br />football /soccer field
<br />eddington Hills Elem
<br />ature Trail "Berries
<br />$2,000
<br />$1,000
<br />$1,000
<br />$1,000
<br />(Weddington PTA)
<br />for the Birds"
<br />2nd Phase Incentive Grant Funds -- Totals
<br />$63,731
<br />$33,230
<br />$30,501
<br />$21,211
<br />
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