Item C07BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: May 15, 2013
Division: County Administrator
Department: Airports
Bulk Item: Yes X No Staff Contact Person: Pedro Mercado/Peter Horton
Phone #:295-3173/809-5200
AGENDA ITEM WORDING: Approval of Assignment of Rights to Tax Refund..
ITEM BACKGROUND: The Department of Revenue (DOR) is conducting and audit of Delta's
remission of sales tax Delta pays to the County at KWIA. The County collects the sales tax at the time
the rent is remitted to the County. The County then remits the sales tax portion of the payment to DOR.
DOR is requesting that Delta obtain the County's signature on the assignment of rights so that in the
event Delta has overpaid their sales tax DOR can issue a refund directly to Delta rather than send the
refund back to the County, the entity that simply collected the tax.
PREVIOUS RELEVANT BOCC ACTION:
None
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATIONS:
Approval
TOTAL COST:$ BUDGETED: Yes XX No
COST TO COUNTY: S0 SOURCE OF FUNDS:
REVENUE PRODUCING: Yes No AMOUNT PER MONTH Year
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APPROVED BY: County Atty L', 06d/Purchasing Risk Management
DOCUMENTATION: Included XX Not Required
DISPOSITION: AGENDA ITEM #
ASSIGNMENT OF RIGHTS TO REFUND OF SALES TAX
MONROE COUNTY
DELTA AIRLINES
Monroe County, Taxpayer Identification Number:_59-6000749 ("Assignor"),
a political subdivision of the State of Florida whose Taxpayer Identification number is
shown above, by and through the undersigned duly authorized representative, hereby
assigns to Delta Air Lines, Inc. ("Assignee") any and all rights which Assignor has to
recover sales and use tax paid to the Florida Department of Revenue, totaling the sum
of $4,466.00 for the transactions relating only to the rental of airport space by Delta Air
Lines, Inc. occurring during the period of May 1, 2007 through April 30, 2010.
Assignor has not and will not seek a refund in regard to the taxes that are the subject of
this Assignment.
(SEAL)
ATTEST: AMY HEAVILIN, CLERK
MONROE COUNTY BOARD OF COUNTY
COMMISSIONERS
By
Deputy Clerk Mayor/Chairman
ASSISTANT COU