Legislation Details

File #: ID 24-3731    Version: 1 Name: Request to Accept Payment of Overdue Occupancy Taxes without Penalty or Interest
Type: Action Item Status: Consent Agenda
File created: 3/20/2024 In control: Board of Commissioners
On agenda: 4/8/2024 Final action:
Title: Request to Accept Payment of Overdue Occupancy Taxes without Penalty or Interest
Attachments: 1. Request to waive interestpenalty - Occupancy Tax.txt, 2. GEN.24C025.Baker McKenzie TDA Letter.pdf
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Meeting Date:                     April 8, 2024

 

Title

Request to Accept Payment of Overdue Occupancy Taxes without Penalty or Interest

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Summary:

summary

 

In 2022, the law firm of Baker McKenzie reached out to TDA to inform them they had a client “accommodation facilitator” who met their obligations to report occupancy taxes due Rutherford County by providing the necessary ability to pay the tax to the actual Operator.  The Operator in question never actually paid or reported these taxes to Rutherford County.  The facilitator discovered this fact after some years and retained Baker McKenzie to assist in paying these occupancy taxes still in their possession.  The Operator (or Operators) in question covered a lot of ground statewide as a large number of counties received this communication. 

 

Due to the extenuating circumstances explained in the email attached from Attorney Richard Williams, it is recommended that the Board approve the relative amount of $2,545.80 without penalty or interest.

 

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Budget:

 

N/A

 

Contact Information:

 

Richard Williams, County Attorney

richard.williams@rutherfordcountync.gov <mailto:richard.williams@rutherfordcountync.gov>

288-1844

 

Recommended Motion:

recommended action

 

Approve acceptance of overdue occupancy tax in the amount of $2,545.80 without penalty or interest.