SB322 Alabama 2015 Session

Sponsors

Session

Regular Session 2015

Title

Revenue Department, notification requirements by local governments regarding tax levies, revised, certain collection services authorized at no cost, Sec. 11-51-210.1 added; Secs. 11-3-11.3, 11-51-183, 11-51-208, 11-51-210, 40-12-4, 40-12-7 am'd.

Description

<p class="bill_description"> This bill would extend the notification requirement of local government tax levies and amendments to the Department of Revenue; allowing increased time to notify taxpayers and vendors of rate changes, while also including liability relief for vendors and business taxpayers who incorrectly collect local rates due to the lack of proper notification of rate changes to the Department</p><p class="bill_description"> This bill also provides 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</p><p class="bill_entitled_an_act"> To amend Sections 11-3-11.3, 11-51-183, 11-51-208, 11-51-210, 40-12-4, and 40-12-7, Code of Alabama 1975, and add Section 11-51-210.1, Code of Alabama 1975, relating to the Department of Revenue; to update 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; to provide for the administration of local sales, use, rental, and lodgings taxes by the department; and to extend the county and municipal tax levy and rate notification requirements to the department; and to provide liability relief for miscollection of local taxes due to the lack of proper rate change notifications. </p>

Subjects

Taxation