HB411 Alabama 2014 Session

Session

Regular Session 2014

Title

Revenue Department, local governments using department for collection and administration services given the same free filing and payment services as local governments which only accept returns and payments through ONE SPOT system, Secs. 11-3-11.3, 11-51-183, 11-51-208, 40-12-4, 40-12-7 am'd.

Description

This bill would give local governments utilizing the Department of Revenue for collection and administration services the same filing and payment services at no cost as those local governments which only accept returns and payments through the ONE SPOT system of the department.

To amend Sections 11-3-11.3, 11-51-183, 11-51-208, 40-12-4, and 40-12-7, Code of Alabama 1975, relating to the Department of Revenue; to remove antiquated references relating to the cost of collection; to decrease the cap for the cost of administration of county taxes from five percent to two percent; and to provide for the administration of local sales, use, rental, and lodgings taxes by the department.

Subjects

Revenue Department