Agenda

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County Attorney's Report 12. 3.

BCC Regular Meeting

Action

Meeting Date:	12/08/2016
Issue: Agreed Settlement with the Florida Department of Revenue
From:	Kristin Hual
Department:	County Attorney's Office
CAO Approval:

RECOMMENDATION:

Recommendation Concerning the Agreed Settlement with the Florida Department of Revenue

That the Board take the following action regarding the Agreed Settlement with the Florida Department of Revenue:

A. Approve the Agreed Settlement with the Florida Department of Revenue; and

B. Authorize the County Attorney's Office to execute and file the settlement agreement.

BACKGROUND:

The County’s records were previously audited by the Florida Department of Revenue (DOR) for sales and use tax liability pursuant to Chapter 212, Florida Statutes, for an audit period extending from October 1, 2012, through September 30, 2015. Following the DOR’s investigation, the County received a proposed assessment citing a deficiency for unpaid sales taxes in the amount of $104,873.83 plus interest relating to payments received by the County for stall rentals at the County’s Equestrian Center and monthly commission payments received from the inmate telephone service provider. The Clerk’s Office and the County agreed to the proposed audit changes related to the stall rental payments, and on July 22, 2016, the Clerk’s Office remitted payment to the DOR in the amount of $23,334.99 for the uncontested portion of the assessment.

By Board action on September 1, 2016, the County Attorney’s Office was directed to file a petition for formal protest with the Florida Department of Revenue, Office of General Counsel, contesting the proposed assessment and requesting an administrative hearing with either the Department or the Division of Administrative Hearings (DOAH). The Petition was promptly filed on September 9, 2016, and upon review, the DOR offered the proposed settlement agreement wherein the DOR has agreed to compromise the contested portion of the assessment in its entirety, leaving a zero balance due as it relates to the Proposed Assessment.

BUDGETARY IMPACT:

N/A

LEGAL CONSIDERATIONS/SIGN-OFF:

Assistant County Attorney, Kristin D. Hual has reviewed and approved the proposed settlement agreement.

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

N/A

Attachments
Agreed Settlement
County's Petition for Administrative Hearing
Exhibit A to Petition