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443 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 the 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 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 has 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 peDalty 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. Mr. Steve Little, Parks and Recreation Director, reviewed the proposal from the Centralina Council of Governments regarding measures for compliance with the Americans with Disabilities Act. The cost was estimated at $16,560.00, including the use of a 40-freeohour block allocated to the county. The work included the inspection and write-up of 32 facilities, interviewing personnel to determine areas of accessibility, and compiling cost estimates for modifications. Also included was the revision of each job description used by the County, drafting or modifying operating procedures, and revising administrative fuhctions related to the interviewing and hiring process. UPON MOTION of Commissioner Payne, seconded by Commissioner Barnhart with Commissioners Payne, Barnhart and Hamby and Chairman Carpenter voting for, the Board approved the Service Agreement Memorandum between the Centralina Council of Governments and Cabarrus County for $16,560.00, including the use of one 40- free-hour block, for the Cabarrus County American Disabilities Act (ADA) Compliance Project. UPON MOTION of Commissioner Hamby, seconded by Commissioner Barnhart with Commissioners Hamby, Barnhart, and Payne and Chairman Carpenter voting for, the Board approved the following budget amendment. BUDGET REVISION/AMENDMENT REQUEST DEPARTMENT'OF COUNTY MANAGER AMOUNT $8,000.00 TYPE OF ADJUSTMENT: Internal Transfer Within Department PURPOSE OF REQUEST: To allocate additional consultants funds for COG to complete study for American Disabilities Act. Line Item Present Approved Revised Account Number Budget Increase Decrease Budget 12-10-101 Salaries & Wages 114,063.81 8,000.00 106,063.81 12-10-155 12,000.00 8,000.00 20,000.00 Consultants