SB216 Alabama 2017 Session
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Bill Summary
Sponsors
Session
Regular Session 2017
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"> Under existing law, the Department of
Revenue is authorized to enter into agreements with
counties and municipalities to collect and
administer local sales, use, rental, and lodging
taxes. To recover its costs, the department is
authorized to charge a municipality a maximum of
two percent of the revenue collected and a county a
maximum of five percent of the revenue collected</p><p class="bill_description">
This bill would prohibit the Department of
Revenue from charging a local governmental entity
for which it provides collection and administration
for a tax levy of the entity for the cost of
filing, payment processing, and remittance services
for any tax authorized to be filed under the ONE
SPOT system of the department and would define
collection and administrative services for those
purposes. The bill would also reduce the maximum
percentage the department could charge a county to
two percent</p><p class="bill_description">
This bill would also extend the time period
for notification of the Department of Revenue by
local governments of new or changed local
governmental tax levies from 30 days prior to the
effective date of the tax to 60 days prior to the
effective date and would provide for 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_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, and add Section 11-51-210.1,
to the Code of Alabama 1975, relating to the Department of
Revenue; to further provide for the administration of local
sales, use, rental, and lodgings tax; to prohibit the
department from charging for certain services related to taxes
authorized to be filed under the ONE SPOT system; to decrease
the cap on costs the department can charge a county from five
percent to two percent; 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
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 15, 2017 | H | Pending third reading on day 13 Favorable from Commerce and Small Business |
| March 15, 2017 | H | Read for the second time and placed on the calendar |
| March 9, 2017 | H | Read for the first time and referred to the House of Representatives committee on Commerce and Small Business |
| March 9, 2017 | S | Engrossed |
| March 9, 2017 | S | Motion to Read a Third Time and Pass adopted Roll Call 265 |
| March 9, 2017 | S | Sanford motion to Adopt adopted Roll Call 264 |
| March 9, 2017 | S | County and Municipal Government Amendment Offered |
| March 9, 2017 | S | Third Reading Passed |
| February 23, 2017 | S | Read for the second time and placed on the calendar 1 amendment |
| February 16, 2017 | S | Read for the first time and referred to the Senate committee on County and Municipal Government |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 15, 2017 | Room 428 at 09:00 | House C&SB Hearing |
| Hearing | February 22, 2017 | Room 727 at 09:30 | Senate C&MG Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB216 Alabama 2017 Session - Introduced |
| Bill Text | SB216 Alabama 2017 Session - Engrossed |