Loading...
HomeMy Public PortalAbout090_041_Bridges Hotel-Motel Tax Penalty Appeal SUMMARY RE: 8 Lighthouse Lane • Initial contact made on 10/23/14 regarding operating without a license and owing taxes. Ms. Bridges stated she would come in and get things straight. She also stated she did not collect the tax on the rentals. She said she received bad advice from her accountant and didn't need a business license. It appears she was registered with the Secretary of State in 2005 when the first half of the property was purchased and dissolved the corporation in 2008. She purchased the second half in 2011. She is using a business checking account?? • On 11/25/14 paid delinquent taxes for January, 2012 thru November, 2014 and provided an affidavit requesting forgiveness of penalties due to hardship • Vrbo listing #382890 http://www.vrbo.com/382890 reflects operation since some time in 2011 and reviews based on stays since November, 2011 • AD is still active on VRBO and they are still renting • Review where someone stayed in December, 2014 but filed $0 • Copies of recent returns attached in email also copy of review for the December stay in January which has since been deleted • Also attached initial ad with reviews • Ad also reflects a copy of the change made to add 13% tax • Letter sent on 01/30/2015 giving them a schedule due and option to address the mayor and council on this matter by asking to be placed on an agenda for a council meeting. Please let me know if you need anything else Heather MAYOR c ITY MANAGER Jason Bueltcrm:iri Xo. .. ,. Diane S hteicher y CITY COUNCIL . .a i CITY CLERK Wanda Doyle,Mayor Pro Tern '° { Janet LeViner Barry Brea en Rob Callahan '" �'a�� CITY ATTORNEY Bill Gar`ott ,feeeei7"' Edward M. Hughes Monty Parks 'Paul Wolfe CITY OF TYBEE ISLAND P.Q. Box 2 749—403 Butler Avenue,Tybee Island,Georgia 31328-2749 (866)786-4573—FAX(866)786-5737 atearvaacityoftybee.org Jar).;ry 30, 2015 Ms. t•ria Jane Bridges ?0 •x 1353 -vbe Island,Ga 31328 R_: Lightl.ause Lane Dear, s.Bridges: The+ rpose of this letter is an attempt to collect a debt.Although you have paid the past due hotel-motel taxes, as of Friday,January 30,2014,the City :,f Ty •e Island has not received payment in full of past due hotel-motel tax related penalties and interest owed for the tax periods of January, 2012 throu<' November,2014 which total$4,615.05.For ycur convenience,we have enclosed a schedule disclosing a detail of the amounts due. The a can no longer extend the courtesy of allowing you to not pay the penalties arid interest in full;it is a violation of the city's ordinances and state law. he City of Tybee Island's ordinance, Section 58-10$through 58-125,Room Excise Tax:governs the city's right to assess the hotel-motel excise tax a . related interest and penalties; in addition,the State of Georgia laws D.C.G.A 48-13-58(2014),addresses,penalties added to tax for failure to pay; ad O.C.G.A. 48-13-58.1 (2014) addresses, criminal penalties for failure to make return or pay taxes. Both articles are enclosed for your COIN; ,lerce, Ther: ore,the City of Tybee Island is requesting that the penalties and interest be paid in full no later than Friday,February 13,2015, if the city does not recei full payment of the delinquent penalties and interest owed,the city will have no other recourse than to take further legal actions against you whic include issuance of a citation against you for failure to pay. Under state law, O.C.G.A, 48-13-58.1(b) (1), tax liabilities less than $10,000 is cons' -red a misdemeanor;and under state law O.C.G.A.48-13-58.1 (2),tax liabilities more than$10,000 is felony and upon conviction is punishable by imp'..nment for not less than one year nor more than ten years. Fu } r,any attorney fees and court costs incurred by the City of Tybee Island in pursuing this payment of debt from you may be sought to be added to your utstanding balance. You. ay appeal the penalties owed by addressing this matter to the mayor and council during a regular scheduled City Council meeting by submitting a write request on this matter,you could ask to be placed on an agenda for a council meeting. S'nc: -1y, Ang-:*'udson,Fi nce Director pc:Diane Schleicher,City Manager Subba Hughes,City Attorney Bruce Saunders,City Marshall Enclosures(4) (1) Detailed of Taxes,Interest and Penalties for Periods.February,2012 through September,2014 (2) City of Tybee Island Ordinance,Section 58-106 to 58-125,Room Excise Tax (3) State of Georgia of Law,O.C.G.A 48-13-58.Penalties added to tax for failure to pay (4) State of Georgia Law,O.C.G.A.,48-13-58,1.Criminal penalties for failure to make return or pay taxes Subtotal Penalties& Tax Due Date 'Tax Period Tax Amount the Penalties Interest Interest Total Due 2/20/2012, Jan-12 5 - $ - . - . 3/20/2012 Feb-12 $ 53.88 165.00 72.23 237.23 291.11 4/20/2012 Mar-12 $ 132.53 212.04 . 110.26 322.30 454.83 5/20/2012 Apr-12 $ 124.00 192.20 98.02 290.23 414.23 6/20/2012 May-121 $ 100.39 150.58 75.29 225.87 326.26 7/20/2012 Jun-12 $ 187.48 271.85 133.21 405.06 592.54 8/20/20121 Jul-12 $ 202.37 283.31 135.99 419.30 621.67 9/20/2012 Aug-12 $ 68.19 135.00 54.86 189.86 258.05. 10/20/2012 Sep-121 $ 58.56 130.00 49.03 1 179.03 237.59 11/20/20121 Oct-121 $ 34.41 125.00 52.35 1 177.35 261.76 12/20/2012 Nov-12 $ 24.47 120.00 34.67 154.67 179.14 1/20/2013 Dec-12 $ 46.47 115.00 37.14 152.14 198.60 2/20/20131 Jan-13 $ - - - - : .... 3/20/20131 Feb-13 $ 29.83 105.00 28.31 133.31 163.14 4/20/2013 Mar-13 $ 66.67 100.00 33.33 133.33 1 200.01 5/20/2013 Apr-13 $ 162.36 MEM 60.15 214.39 1 376.75 6/20/2013 May-13 $ 90.77 90.00 32.54 122.54 213.31 , 7/20/2013 Jun-13 $ 292.15 248.32 91.88 340.20 632.35 ', 8/20/20131 Jul-13 $ 254.87 203.89 I 73.40 277.29 532.16 9/20/2013 f Aug-13 $ 67.62 75.00 21.39 96.39 164.02 10/20/2013; Sep-131 $ 85.50 70.00 21.77 91.77 1 177.27 11/20/2013 Oct-13 $ 27.22 65.00 11.99 76.99 104.21 12/20/20131 Nov-13 $ 30.34 60.00 10,84 70.84 I 101.18 1/20/2014 Dec-13 $ - - . - - _ 2/20/2014 Jan-14 $ - I - - - 3/20/2014 Feb-141 $ 53.88 45.00 8:90 , 53.90 107.78 4/20/2014 Mar-14 $ 88.85 40.00 1 10.31 50.31 1.39.16 5/20/2014 Apr-14 $ 100.48 35.17 9.50 44.66 145.15) 5/20/2014 May-14T$ 98.36 30.00 7.70 37.70 1 136.06 7/20/2014 Jun-14 $ 161.65 44,41 10.10 50.52 212.17 1 1 8/20/2014 Jul-14 $ 175.86 35.17 8.44 43.61 219.48 9/20/2014 Aug-14 $ 91.81 15.00 3.20 18.20 110.02 10/20/2014, Sep-141 $ - I 11/20/20141 Oc -14 $ 98.23 5.00 - 1.03 6.03 104,27 12/20/2014_ Nov-14 $ 1 $ - 1 $ 3,059.20 5 3,317.20 1 $ 1,297.85 $ 4,615.05 7,674.25 W 0-1E0(1:J1110#1110 3059.20 4,615.05 P.O. Box 274Q--403 Butler Avenue,Tybee Island,Georgia 3'13233-2749 (866)786-4573-FAX(866)786-5737 www.cityoftybee.o rg CITY OF TYPEE ISLAND MUNICIPAL CODE ARTICLE IV.- ROOM EXCISE TAX Sec.58-1015.-Definitions. The following words,terms and phrases,when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: City means the City of Tybee Island and, variously, the incorporated territory of the city, wherein the city is empowered to impose this tax by O.C.G.A. §48-13-50 et seq. Innkeeper means any person who is subject to taxation under O.C.G.A. § 48-13-50 et seq.; for furnishing for value to the public any rooms, lodgings, or accommodations. (Code 1983, §3-2-41A) Sec.58-107.-Imposition of tax. Pursuant to O.C.G.A §48-13-50 at seq. authorizing each municipality in the state to impose, levy, and collect an excise tax upon the furnishing for value to the public of any rooms, lodgings, or accommodations furnished by any person or legal entity licensed by or required to pay bu.iness or occupation taxes to the municipality for operating a hotel, motel, inn, lodge, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished for value, there is levied an excise tax on the charges to the public for such furnishing of any rooms, lodgings, or accommodations within the city. The tax shall not apply to charges for rooms, lodgings, or accommodations which are provided: (1) For continuance occupancy of more than 30 consecutive days, the tax shall apply to the charges for accommodations during the first 30 days of continuous occupancy. (2) To any persons who certify that they are staying in such room, lodging or accommodation as a result of the destruction of their home or residence by fire or other casualty; (3) For meeting rooms and other such nonlodging facilities; (4) Without charge in money or other form of direct or indirect compensation; (5) To officials or employees of the state government or any of its instrumentalities, and to officials or employees of local governments of the state (municipalities, counties and school districts), when such official or employee is traveling on official, public business and provides documentation thereof issued by the governmental unit. Occupancy may be for any period and charges may be paid by any means, Member institutions of the state university systems are instrumentalities of the state. Notwithstanding the availability of any other means of identifying the person as a state or local government official or employee, whenever a person pays for any rooms, lodgings, or accommodations with a state or local credit or debit card, such rooms, lodgings or accommodations shall be deemed to have been furnished for use by a state or local government official or employee traveling on official business for purposes of the exemption provided by this subsection; and (6) To foreign nationals who are members of their legation ( pit d atic mission)in this country State. who provide documentation thereof issued by the Occupancy may be for any period; (7) To employpes of the United States government and its instrumentalities for accommodations furnished for any period when charges are paid exclusively by check or other negotiable instrument issued by the United States of America or any of its instrumentalities. Unless the charges are paid directly by the U.S. government or any of its instrumentalities, such employees (including military personnel)are not exempt from this tax. (Code 1983, § 3-2-42A;Ord.of 3-12-2009) City of Tybee Island-Hotel-Motel,Ordinance Page 1 t Sec. 58-108.- Rate. The rate of taxation shall be six percent of taxable charges to the public for lodging accommodations. The tax shall be levied at this rate and the resulting revenue shall be used pursuant to G.C.G.A. § 48-13- 51(a)(3.2). (Code 1983, § 3-2-43A) Sec. 58-109.-Collection of tax by innkeeper. Every innkeeper providing accommodations in this city shall collect the hotel-motel tax on the taxable charge to the occupant and shall provide a receipt to each occupant which receipt shall reflect both the amount of charge for the accommodations and the amount of this and other taxes applicable. This tax shall be due from the occupant and shall be collected by the innkeeper at the time payment for the accommodations is made. The innkeeper shall be liable for any amount of tax that he fails to collect appropriately and must remit to the city any amount of tax collected in excess of that which should have been collected. (Code 1983,§3-2-44A) Sec. 58-110.-Registration of innkeeper. (a) Required. Every person engaging or about to engage in business as an innkeeper in this city shall immediately register with the city on a form provided by the city. Persons engaged in such business must so register, if not already registered. (b) Name of business; other information. Each registration shall set forth the name under which such person transacts business or intends to transact business, the location of his place of business and such other information which would facilitate the administration of the tax as prescribed by the city. (c) Signature requirement. The registration shall be signed by the owner if a natural person; in case of ownership by an association or partnership, by a member or partner; in case of ownership by a corporation, by an officer. (d) Certificate of authority. The city shall, after such registration, issue without charge a certificate of authority to each innkeeper to collect the tax from the occupant. (e) Separate business locations. A separate registration shall be required for each place of business of an innkeeper. Each certificate shall state the name and location of the business to which it is applicable. (Code 1983,§ 3-2-45A) Sec.58-111.-Returns; payment of tax. (a) Payment due date. Each innkeeper on or before the 20th day of each month, shall transmit returns and remit taxes due showing the total charges taxable under this article during the preceding calendar month_ The return shall be made upon forms prescribed, prepared and furnished by the city. (b) Estimated tax liability. (1) Definition. As used in this subsection,the term"estimated tax liability" means an innkeeper's tax liability under this article, adjusted to account for any subsequent change in the rate of tax imposed under this article or any substantial change in circumstances due to damage to the premises, based on his average monthly payments for the last fiscal year. (2) Amount owed to city. If the estimated tax liability of an innkeeper for any taxable period exceeds $2,500.00, the innkeeper shall file a return and remit to the city not less than 50 percent of the estimated tax liability for the taxable period on or before the 20th day of the period. The amount of the payment of the estimated tax liability shall be credited against the amount to be due on City of Tybee Island--Hotel-Motel Ordinance Page 2 the return required under subsection (a) of this section. This subsection shall not apply to any innkeeper unless during the previous fiscal year the innkeeper's monthly payments exceeded $2,500.00 per month for three consecutive months or more. (Code 1983,§3-2-46A) Sec.58-112.-Collection fee. Each innkeeper collecting the tax required by this article shall be allowed a collection fee of three percent of the tax due as a deduction from the amount due, provided that the amount due is not delinquent at the time of payment, and provided further that no other city taxes, fees or assessments are delinquent. (Code 1983, §3-2-47A) Sec.58-113.-Innkeeper—Selling or quitting of business. if any innkeeper liable for any tax, interest or penalty imposed by this article sells his business or quits the business, he shall make a final return and payment within 15 days after the date of selling or quitting the business. The innkeeper's successor or assigns, if any, shall withhold a sufficient amount of the purchase money to cover the amount of the taxes, interest, and penalties due under this article and unpaid until the former owner produces either a receipt from the city showing that the taxes, interest, and penalties due under this article have been paid or a certificate from the city stating that no tax, interest, or penalty is due under this article_ if the purchaser of a business fails to withhold the purchase money as required by this section, he shall be personally liable for the payment of any taxes, interest and penalties accruing under this article and unpaid by any former owner or assignor. The personal liability of the purchaser in such a case shall not exceed the amount of the total purchase money, but the property being transferred shall in all cases be subject to the full amount of the tax lien arising from the delinquencies of the former owner. Paid executions may be transferred and enforced as otherwise provided by law. (Code 1983, § 3-2-48A) Sec.58-114. Extensions and returns,failure of innkeeper to make return and pay required taxes. (a) Extensions for returns. (1) The governing authority of the city may, for good cause, extend the time for making any returns required under this article for not more than 30 days. (2) No extension granted pursuant to this subsection shall be valid unless granted in writing upon written application, and then the extension shall only be valid for a period, as appropriate, of not more than 12 consecutive months or four consecutive calendar quarters. (3) Upon the granting of any extension authorized by this subsection, the innkeeper shall remit to the city on or before the date the tax would otherwise become due without the grant of an extension an amount which equals not less than 100 percent of the innkeeper's payment for the corresponding period of the preceding tax year. (4) No interest or penalty shall be charged by reason of granting an extension pursuant to this subsection during the first ten days of each extension period. Thereafter, interest shall be collected upon the unpaid balance of the innkeeper's liability of the rate specified by law. (b) Failure to make return;payment of required taxes. in the event any innkeeper fails to make a return and pay the tax as provided in this article or makes a grossly incorrect return or a return that is false or fraudulent, the city, through the finance director, shall make an estimate for the taxable period of taxable charges of the innkeeper. Based upon its estimate, the city shall assess and collect the taxes, interest and penalties as accrued on the basis of the assessments_ (Code 1983, §3-2-49A) City of Tybee Island-Hotel-Motel Ordinance Page 3 Sec.58-115.-Records and books. (a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve: (1) Suitable records of the charges taxable under this article; and (2) Other books of account which are necessary to determine the amount of tax due. (b) All books, invoices and other records required by this section to be kept shall be open to examination at all reasonable hours by the city. (Code 1983, § 3-2-49B) Sec.58-116.-Assessments. Any assessment of an innkeeper by the city under this article shall be deemed prima fade correct. (Code 1983,§3-2-49C) Sec.58-117.-Taxes delinquent. The tax imposed by this article shall become delinquent for each month after the 20th day of each succeeding month during which it remains unpaid. (Code 1983, §3-2-49D) Sec. 58-118.-Provisions applying to taxes. The provisions of O.C.G.A. § 48-2-41 relating to authority to waive interest on unpaid taxes; O.C.G.A. § 48-2-43, relating to authority to waive penalties; O.C.G.A. § 48-2-49 relating to periods of limitation for assessment of taxes shall apply to taxes imposed by the city pursuant to this article provided that the governing authority shall stand in lieu of the commissioner and the city shall stand in lieu of the state. (Code 1983, §3-2-49E) Sec. 58-119.-Penalties added to tax for failure to pay. (a) VV'nen any innkeeper fails to make any return or to pay the full amount of tax required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the tax in the amount of five percent or$5.00, whichever is Greater, if the failure is for not more than 30 days, and an additional five percent or $5.40, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or 525.00 in the aggregate, whichever is greater. If the failure is due to providential cause shown to the satisfaction of the finance director in an affidavit form attached to the return and remittance is made within ten days of the due date, the return may be accepted exclusive of penalties and interest. In the case of a false or fraudulent or failure to file a return where willful intent exists to defraud the city of any tax due under this article, a penalty of 50 percent of the tax due shall be assessed. (b) All civil penalties and interest added to any tax imposed under this article and collected by the city shall be included as revenue derived from such tax for purposes of the expenditure requirements imposed on the city by state law. (Code 1983. § 3-2-49F) Sec. 58-120.-Failure to collect taxes; punishment. ,:.� .. ...., Page 4 City of Tybee Island--Hotel-Motel Ordinance (a) It shall be unlawful for any innkeeper to fail, neglect, or refuse to collect the tax provided in this article, either by himself or through his agents or employees. (b) In addition to the penalty of being liable for and paying the tax himself, any person who violates subsection (a) of this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $100.00 or imprisonment for not more than three months or both. (Code 1983, §3-2-49G) Sec.58-121.-Fraudulent returns; punishment. (a) It shall be unlawful for any innkeeper required by this article to make, render, sign, or verify any return to make a false or fraudulent return with intent to evade the tax levied by this article. (b) Any person who violates subsection (a) of this section shall be guilty of a misdemeanor and, upon a conviction thereof, shall be punished by a fine of not less than $100.00, nor more than $300.00, or confinement for not less than 30 days nor more than three months, or both fine and confinement. (Code 1983, §3-2-49H) Sec.58-122. Failure to furnish return. (a) It shall be unlawful for any innkeeper subject to this article to fail or refuse to furnish any return required to be made by this article or to fail or refuse to furnish a supplemental return or other data required by the city imposing a tax under this article. (b) Any person who violates subsection (a)of this section shall be guilty of a misdemeanor. (Code 1983, §3-2-491) Sec.58-123.-Failure to keep and open records. (a) It shall be unlawful for any innkeeper subject to this article to fail to keep records or fail to open the records to inspection as required by law. (b) Any person who violates subsection (a)of this section shall be guilty of a misdemeanor. (Code 1983, §3-2-49J) Sec.58-124.-Other violations. (a) It shall be unlawful for any innkeeper to violate any other provisions of this article for which punishment is not otherwise provided. (b) Any person who violates subsection (a)of this section shall be guilty of a misdemeanor. (Code 1983, § 3-2-49K) Secs. 58-125-58-151.-Reserved. yw�lll City of Tybee Island--Hotel-Motel Ordinance Page 5 Searcy- c Kesuit- 46-i.-DC) FOCUS'''.Terms 48-13-58 Search Within[Original Results (1 - 1� � Go] Advanced... View Tutorial tiler: Full ="ri I of 1 Book Browse Save As Alert ©.C.G.A. § 48-13-58 (Copy wJ Cite) Pages: O.C.G.A. §48-13-58 GEORGIA CODE Copyright 2014 by The State of Georgia AU rights reserved. *** Current Through the 2014 Regular Session "** TITLE 48. REVENUE AND TAXATION CHAPTER 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES ARTICLE 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS o.C.G.A. § 48-13-58 (2014) § 48-13-58. Penalties added to tax for failure to pay (a) When any innkeeper fails to make any return or to pay the full amount of the tax required by this article, there shall be imposed, in addition to other penalties provided by law, a pe Furey to be added to the tax in the amount of 5 percent or $5.00, whichever is greater, if the is for not more than 30 days and an additional 5 percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continue s, The ee alty for any single violation shall not exceed 25 percent or $25.00 In the aggregate, greater. If the failure is due to providential cause shown to the satisfaction of the governing authority imposing a tax under this article in affidavi�ou n may be accepted tt return a d of remittance is made within ten days of due date, where and interest. tem exi In ts toede`raud false or fraudulent return governing authority of or y tax due file a return article, a where wi!lf;�l intent exists penalty of 50 percent of the tax due shall be assessed. (b) All civil penalties and interest added to any derived from such article purogasles oft�y county or municipality shall be included expenditure requirements imposed on such county or municipality as provided by this article. HISTORY: Code 1981, § 48-13-58, enacted by Ga. L. 2000, p. 1325, § 4. View Lull 1 of 1 Book Browse 1 Save As Alert : Pa9e5 § 48-13-58 (Copy w/ Cite) w. ,._ _......__. ..-.ages......._.,..... http:!/web.lexisfexis.comlresearch/retrieve?_m---9ea7b7ceadO6bc4c113 ea0290aeff5dd6&es.., 111312015 e11.ell- 445- — FOCUS"'Terms 148-13-77 1 Search Within LOriginat Results (1 - 1) vliGc- Advanced... View Tutorial View 1 1 of 1 Book Browse l Save As Ale § OCGA481357 (Copyw/ Cte) Pages: §48-13-57 GEORGIA CODE Copyright 2014 by The State of Georgia Ail rights reserved. *'" Current Through the 2014 Regular Session **" TITLE 48. REVENUE AND TAXATION CHAPTER 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES ARTICLE 3. EXCISE TAX ON ROOMS, LODGINGS, AND ACCOMMODATIONS 0.C.G.A. § 48-13-57 (2014) § 48-13-57. Provisions applying to taxes The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes; Code Section 48-2-43, relating to authority to waive penalties; and Code Section 48-2- 49, relating to periods of limitation for assessment of taxes imposed by this title, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county or municipality shall stand in lieu of the state for purposes of this Code section. HISTORY: Code 1981, § 48-13-57, enacted by Ga. L. 2000, p. 1325, § 4. Title Note Chapter Note Article Note • view of 1 Book Browse I Save As Alert § 48-13-57 (Copy w/ Cite) Pages: ..... . ..... . . http://web.1xisnexis.corniresearchiretrieve?in=ca040557ea44568f1832d6ee05657b48&c. 1/13/2015 State of Georgia County of Chatham AFFADAVIT Personally appeared before me Jane Bridges, who, being duly sworn, deposes and states the following: 1. 1 received bad advice from my income tax preparer,who stated that no sales tax was due on the vacation rental apartment that I began renting three years ago.She now states that she is an income tax specialist,not a sales tax advisor. 2. I have complied with the City of Tybee willingly, quickly and honestly, and have today remitted $3,059.20, which I believe is an accurate and honest accounting of what I owe for the hotel/motel tax.This payment is taken from my dwindling savings. 3. I am asking for forgiveness in the matter of penalties because of hardship. I have been unemployed for a year.In that time I have applied unsuccessfully for over loo jobs.I am currently working at 5 part-time jobs, earning a total of about one-third my previous salary. 4. The rental income of this property is not on a break-even basis. Without my salary to supplement the expenses on this property, my being able to keep the property is in question anyway.The forgiveness of this penalty would be a significant factor in my ability to keep the rental property as well as the home I live in. 5. I am a resident of Tybee with a perfect record of bill payments and a history of participation in civic and community events.I am conscientious in monitoring my rental property,with no reported problems. 6. Thank you for considering my request. 7., iii-5-. r f / , ''' 4,7 ' - Q" Signat re of Af iant Date dal rides SUBSCRIBED AN I Si ORN BEFORE ME ON THIS THE 2Sn_DAY 0 6,5! - t l er 20 Notary Public arti L e.. 1111.;A. SHARON S.SHAVER My Commission Expires: Notary Pubic,Chatham County,GA y My Commission Expires Dec. S, 2015 EIGHT 7SB- . LANE ,#� # 1 P®BOX 1353 38,-201.3/612 TYBEE ISLAND,GA 31328 tom? : Pay to the order saf_ _ �'!- r �.-- $\�r itiffir• . 4, , AkaL 01 4/ , A!' of Mai: 1 -'_Wij 4-- 7:Ze-1 .--T,Diirl4Z,-41'R'''''''''- FCB s 'CH MBANK } `1' M u `1 '.061 20L331: 2135 , 550' 1L -} Hotel/Motel Monthly Tax Return 1 City of Tybee Island P.O. Box 2749 ,� 403 Butler Avenue,Tybee Island, GA 31328-2749 (912) 786-4573, Fax(912) 786-9465 • \ liA ocTO9ER This return must be filed and paid by the 20th of the month following the period for which the tax is due to avoid penalty. If the 20th is a Saturday,Sunday or Federal Holiday the returns need to be filed and paid,or postmarked, by the preceding business day.A return must be filed even if no tax is due. Do not send cash by mail,. Return for month of p_) _.- ;) t +=, Z(( al Phone # 9 2_ 8' ' ..- Business Name El /.-y LION a.5 ' r Federal ID # Business Address PIO B,c:c 13 Business License# Location of lodging g 06 i$C 6,AA/ Georgia Sales Tax# Number of Units Qicf ' Double Room Rate: $ 1. Total Charges for lodgings and meeting rooms(bring forward from $ attached schedule for multiple locations) C 2 Deduct charges for lodgings furnished for more than 30 consecutive days. The taxes are due for the first 30 days; deduction begins on the 31st day 3 Deduct charges for meeting rooms VA 4 Deduct charges for lodgings furnished to Georgia State or local government officials or employees when traveling on official business A1144 5 Deduct charges for lodging furnished as the result of destruction of ` occupant's residence by fire or other casualty W/A — 6 Net taxable charges for lodging cty cap 7 City excise tax—6%of Line 6 8 Deduct 3%of Line 7,provided the amount due is not delinquent 9 Net tax payable to City of Tybee Island k _ 1.0 If return is postmarked after the 20th of the month in which payment is due:add 5%of Line 7 or$5.00(whichever is greater)for every month Line 7 is delinquent. _ 11. Subtotal lines 9 and 10 12 Interest-Add 1%compounded for each month,or fraction thereof,that taxes(line 11)are delinquent 13 TOTAL AMOUNT REPORTED AND REMITTED TO THE COY , . , _ A _ --4 ''( F 6,0-AWE�b q oui Signature, Print or type name The For use bygy fr Isfarki Postmark Date 'ii ii f L' l-Cash!( eck Date received Amount 4 Hl+rrrocl MO 14 lig 1 .'. REM M44-ma 1/ 2i2Gi 3;5k P11 Hotel/14o � tel Monthly Tax Return . 38.COX H tel-btotel Tax . City of Tybee Island : �� I: MI P.O. Box 2749 : {I % 403 Butler Avenue,,Tybee Island,GA 31328-2749 8 L I £ C'N ` 2°15 iititel , total _ _.,� (912)786-4573, Fax(912)786-5832 --,: -- 69.e4 ± Cy,5; F I + ey=?4 04N1477. 0.00 This return must be filed and paid by the 20h of the month following the period for which the tag is due to avoid penalty. If the 20th is a Saturday,Sunday or Federal Holiday the returns need to be fined and paid,or postmarked,by the preceding business day.A return must be filed even if no tax is due. Do not send cash by mail. Return for month of MA 11 ��C ' 'iir Phone# 9/2,-78e4-eW6 2-- Business Name . :. _ C"�9CJ +�� Federal ID # Business Address ;: . : , t Business License # Location of lodging F;pt;Rrref�`/ Georgia Sales Tax# Number of Units ! , Double Room Rate: $ 1 Total Charges for lodgings and meeting rooms(bring forward from $ Q �� , +tom T f - Feb attached schedule for multiple locations) V 2 Deduct charges for lodgings furnished for more than 30 consecutive days. The taxes are due for the first 30 days; IIIIIIIIII deduction begins on the 31st day 3 Deduct charges for meeting rooms MEM 4 Deduct charges for lodgings furnished to Georgia State or local government officials or employees when traveling on official business 5 Deduct charges for lodging furnished as the result of destruction of occupant's residence by fire or other casualty 6 Net taxable charges for lodging accommodations +�� 1 fsSJ..Q° for cily use only 7 City excise tax 6%of Line 6 8 Deduct 3%of line 7,provided the amount due is not delinquent( Z. a, =MI 9 Net tax payable to Oty of Tybee Island 6 /' If return is postmarked after the 20'"of the month in which payment is FY- 10 due: add 5%of Line 7 or$5.00(whichever is greater)for every month Line 7 is delinquent 11 Subtotal lines g and 10 MM. 1 12 interest-Add 1%compounded for each month,or fraction thereof,that taxes(line 11)are delinquent 13 TOTAL AMOUNT REPORTED AND REMITTED TO THE OW $ 44 I S7 Ay..,__ _..:,16f, A i cianemEridges Dwyer Si i.7.`.tune I Print or type nanW Title For use by City of Tybee Island Post:na,k Bate Jac 60dash ilde Creo2t Cord ! I 1 received ai 77At.rnt 13MTax01:2009 i 1 I \ V 5/ I Hotel/Motel Monthly Tax Return City of Tybee Island - ji _ P.D. Box 2749 403 Butler Avenue,Tybee Island,GA 31328-2749 (912) 786-4573, Fax(912)786-5832 This return must be filed and paid by the 20th of the month following the period for which the tax is due to avoid penalty. If the 20th is a Saturday,Sunday or Federal Holiday the returns need to be filed and paid,or postmarked,by the preceding business day.A return must be filed even if no tax is due. Do not send cash by mail. Return for month of F 0 1 2615— Phone# I - ; .. -;ye, Business Name ., . 4,..atI,r. x,li Federal ID Business Address ypo teirIX i35-3 Business License # Location of lodging e G -. Georgia Sales Tax# Number of Units D Double Room Rate: $ 1 Total Charges for lodgings and meeting rooms(bring forward from $ , *0 _ attached schedule for multiple locations) ! 2 Deduct Charges for lodgings furnished for more than 30 consecutive days. The taxes are due for the first 30 days; deduction begins on the 31st day ZOO 3 Deduct charges for meeting rooms 4 Deduct charges for lodgings furnished to Georgia State or local government officials or employees when taming on official business 5 Deduct charges for lodging furnished as the result of destruction of occupant's residence by fire or other casualty 6 Net taxable charges for lodging accommodations MI tar nary use only 7 City excise tax-6%of Line 6 8 Deduct 3%of Line 7,provided the amount due is not delinquent( 9 Net tax payable to City of Tybee Island 10 If return is postmarked after the 20th of the month in which payment is due: add 5%of Line 7 or$5.00(whichever is greater)for every month Line 7 is delinquent. 11 Subtotal lines 9 and 10 12 Interest-Add 1%compounded for each month,or fraction thereof,that MEM taxes(line 11)are delinquent 13 TOTAL AMOUNT REPORTED AND REMITTED TO THE CITY grlirMill �.�, !1�►I1 .., JANE _i .b Sil n:Lure Print or type name Title For use b of]T' Lrx! r Postmark Late i)(�?, 0 /Gheck/Credit Card Date rt d Aunt 1Ik3Taxf7 r:2fl0'J �fl S - EIGHT LIGHTHOUSE LANE , INC PO BOX 1353 MEE iSLAND.CA 31328 Dat ".04-413.;:2&-5--- Pay to the adt... f Order of _,_ _ _ejb_......__f 1.4! _' ! ___ _ ____ _ _I$ 69, OIL id-ii0! ---AU.A.)_ir ' ill e VIC O i-------- _ -_- _Dollars CirC,r''" FCB For 41/3121:-/ZIX _ Op ff• iv f e Heather Brown From: Heather Brown Sent: Wednesday,January 14,2015 4:36 PM To: Claire Price Subject: Bridges 8 Lighthouse Ln Kite hell Reviews 4.8 ***** from 24 traveler reviews Not as ciean as ? - -- - ** . .: .. 4t ryext�' ... -- -I iiftamakmi . .- S:seer+s• . J 1 25/1115 httpsPegovsos,state.ga.u6/A .aspx1VewEntiiyi]a#a?entity'td=358067 I — I 1 Y ., _ 3 ' Hcmc EIGHT LIGHTHOUSE LANE, INC. Control Number: 0534173 Main Reports Officers Filing History Entity Intro Entity Id 358067 Key Indicators Model Type Corporation Locale Domestic Qualifier Non-Profit Business Name EIGHT LIG1111-10USE LANE,INC. Registration Date 5/09/2005 Entity Status Admin.Dissolved Entity Status Date 5/16/2008 Foreign Name Date of Organization State Georgia Country Principal Office Address PRINCIPAL Line 1 1006 HIGHWAY 80 Line2 City TYBEE ISLAND State Georgia Zip 31328 9 C Agent 15 non-commercial Registered Agent? Yes Name CURTIS HANKS Address Linel 1006 HIGHWAY 80 Line2 City TYBEE ISLAND State Georgia Zip 31328 Email previous Names No Miscellaneous Filings were found. I,ttps:,'/cga+.sos.state.ga-uslAccounLaspxN ewBntityData?eittilykJ=358067 1t2