AGENDA ITEM SUMMARY

Consider for approval to contract with Georgia Municipal Association (GMA) for Alcohol Beverage Excise Tax Compliance audit services, in the amount of $16,000 and  amend the City of Griffin's Fiscal Year 2015-2016 Operating and Capital Budget accordingly. Chief Financial Officer Markus Schwab will address.

In partnership with Bryan Whitford of TRP Group (current administrator for the City's Hotel Motel Tax Program since 2012) we estimate $16,000.00 for the cost of the audit.

The City has twenty-four active Beer/Wine/Liquor Retail Consumption Dealers located within the City limits.  Chapter 6 Alcoholic Beverages, Section 6-79 of the City's Code sets the provisions for Examination of Records and Audits.

Sec. 6-79. - Examination of records; audits.

The city tax collector or any person authorized in writing by the city may examine the books, papers, records, financial reports, equipment and other facilities of any licensee liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the licensee, to ascertain and determine the amount required to be paid. If a city audit discloses a deficiency of more than three percent over what has been returned and remitted, the licensee shall reimburse the city for all costs of the audit, including but not limited to accountant's fees and out of pocket expenses, the value of time expended by city employees in the investigation, including reasonable cost of overhead, and all attorneys' fees and costs of collection if action must be instituted by the city.

(Ord. No. 10-04, § 1, 7-13-2010)

Staff recommends approval.