Title
A RESOLUTION AUTHORIZING THE CITY OF FOLEY TO SELF-COLLECT SALES, USE, RENTAL AND LODGING TAXES
Summary
Description of Topic: (who, what, where, when, why and how much)
Budgetary Impact:
Non-Capital Item:
____ Budgeted under account #_______________ (discussion item)
____ Not budgeted, requesting transfer of $__________ from Account #______________ to Account #_____________.**Request to Transfer Departmental Budget Dollars form must be attached**
____ Not budgeted requiring increase to account #___________ in the amount of $____________.**Request to Increase Departmental Budget Dollars form must be attached**
Capital - Departmental **Capital Purchase Worksheet form must be attached**
____ Budgeted under account #______________ for $_________ and described in budget as ________________________. Additional amount needed, if any: Increase in budget of $_________ OR, transfer of $________ from Account #____________ to Account #_____________**Request to Increase OR Request toTransfer Departmental Budget Dollars form must be attached**
____ Not Budgeted - account #____________ requires budget increase of $_____________.**Request to Increase Departmental Budget Dollars form must be attached**
Capital Project - **If requesting to start a project, a Capital Project Worksheet form must be attached**
In current year Capital Projects Plan:
_____ Yes, described as __________________________, planned amount $___________, requesting $_________ as total project estimate, including contingencies, under account #_________________
_____ No, requesting $___________ as total project estimate, including contingencies, under account #____________________.
_____ No, requesting an increase of $___________ to an already approved project titled ________________________ that is being tracked under Account No. ___________________.
Body
WHEREAS, pursuant to Alabama Code §40-23-1 et seq.; §40-23-60 et seq.; and §40-26-1 et seq. and Sections 5-50 through 5-55 and Section 7.6 of the Code of Ordinances of the City of Foley (hereinafter the “City”) the City is authorized to collect Sales, Use, Rental and Lodging taxes (hereinafter the “Taxes”) within its City Limits and Police Jurisdiction (hereinafter the “Jurisdiction”); and
WHEREAS, as a convenience, the City has used the Alabama Department of Revenue to collect the Taxes for the past 23 years; and
WHEREAS, the City desires cease using the services of the Alabama Department of Revenue and to begin self-collecting the Taxes; and
WHEREAS, the Alabama Department of Revenue offers a discount for the timely paying of the above-taxes; and
WHEREAS, the City desires to no longer offer a discount for the timely payment of the above-taxes; and
WHEREAS, the City desires to use the My Alabama Tax (hereinafter “MAT”) system to automate the collection of the Taxes;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Foley, Alabama, as follows:
Section 1. That beginning on March 1, 2021, the City will cease using the services of the Alabama Department of Revenue and will begin self-collecting all of the Taxes that it is authorized to collect within its Jurisdiction.
Section 2. That beginning on March 1, 2021, the City will no longer offer a discount for the timely payment of the Taxes.
Section 3. That beginning on March 1, 2021, the City will require by Ordinance the use of the MAT system for the collection of the Taxes.