Substitute
Public Hearing: YES ☐ NO ☒ Department: Planning and Sustainability
SUBJECT:
Title
Commission District(s): All
Waiver of Penalties and Fees
Body
Information Contact: Andrew Baker, Director of Planning & Sustainability
Phone Number: 404-687-7154
PURPOSE:
To waive penalties and late fees associated with business occupation tax certificates and related taxes.
NEED/IMPACT:
To provide relief from penalties and fees for local businesses who fail to file their business occupation tax certificate applications or pay their business occupation taxes in a timely manner due to the COVID-19 public health emergency.
FISCAL IMPACT:
None.
RECOMMENDATION:
Recommended Action
To approve the attached resolutions and authorize the chief executive officer to execute all necessary documents.