A RESOLUTION OF THE BOARD OF COMMISSIONERS OF BUTTS COUNTY ELECTING NOT TO IMPOSE OR PARTICIPATE IN THE PROVISIONS OF IRS NOTICE 2020-65; TO AUTHORIZE THE CHAIRMAN TO SIGN THE RESOLUTION ON BEHALF OF THE BOARD OF COMMISSIONERS; TO AUTHORIZE THE CLERK OF THE 122nd SESSION TO ATTEST ALL DOCUMENTS; AND FOR OTHER RELATED AND LAWFUL PURPOSES.

WHEREAS, Butts County is a duly created and validly existing political subdivision of the State of Georgia under the Constitution and laws of the state of Georgia, and;

WHEREAS, the Butts County Board of Commissioners is the governing authority of the County, elected by the qualified electors of Butts County and vested with fiscal and legislative responsibilities necessary to the managing of the affairs of the Government of Butts County, and;

WHEREAS, the President of the United States issued a Presidential Memorandum directing the Secretary of the Treasury (Secretary) to use his authority pursuant to section 7508A of the Internal Revenue Code (Code) to defer the withholding, deposit, and payment of certain payroll tax obligations, and;

WHEREAS, said deferral of the employee’s share of Social Security taxes appears to be voluntary by the employer based upon the language in said notice and Code Section 7508A, allowing the County to forego the deferral, and;

WHEREAS, it has been determined that imposition of such deferral would create an undue administrative burden on the County, as well as potentially create financial stress for employees who might not be able to pay the deferred money back at such time that the deferred payments would be due, now therefore be it:

RESOLVED, that the Commission hereby declares that the foregoing preamble and whereas provisions set forth hereinabove constitute, and shall be considered to be, substantive provisions of this Resolution and are hereby incorporated by reference into this provision, and;

BE IT FURTHER RESOLVED that the Board of Commissioners of Butts County, through this Resolution and by its passage, does hereby elect not to participate in said voluntary payroll tax deferral as it is the opinion of the County that the benefits of this program do not outweigh the administrative burden and potential hardship that might later be imposed upon both the County and its employees, and;

BE IT FURTHER RESOLVED that this Resolution and all provisions herein, shall be in full force and effect immediately, upon its adoption by the Butts County Board of Commissioners and that any and all resolutions or parts of resolutions, in conflict with this Resolution shall be, and to the extent of such conflict are, hereby repealed, and;

BE IT FURTHER RESOLVED that it is the express intention of the Board of Commissioners that each independent provision of this Resolution should be adopted, and that the Board would have adopted each such independent provision, even if the others had not been adopted; therefore, in the event that a court of competent jurisdiction finds that any of the aforementioned provisions of this Resolution to be unlawful, invalid or unenforceable, it is the intent of the Board of Commissioners that the offending provision be severed, and that all lawful provisions shall remain in force, and;

BE IT FINALLY RESOLVED that the Board authorizes the Chairman of the Board of Commissioners to sign this Resolution on their behalf and further authorizes the Clerk of the 122nd Session to attest all signatures and to file this Resolution in the Book of Resolutions, Volume 1, and as such, it is hereby:

ADOPTED in open session this 14th Day of September, Two Thousand and Twenty

/s/ Ken Rivers, Chairman of the Board

Given under my hand and seal in Jackson, Butts County, Georgia
/s/ J. Michael Brewer, Deputy County Manager
Clerk of the 122nd Session

Status: Pending