SB111 Alabama 2018 Session
Bill Summary
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
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
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
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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 22, 2018 | S | Assigned Act No. 2018-150. |
| February 22, 2018 | S | Enrolled |
| February 22, 2018 | H | Signature Requested |
| February 20, 2018 | S | Passed Second House |
| February 20, 2018 | H | Motion to Read a Third Time and Pass adopted Roll Call 396 |
| February 20, 2018 | H | Third Reading Passed |
| February 8, 2018 | H | Read for the second time and placed on the calendar |
| January 30, 2018 | H | Read for the first time and referred to the House of Representatives committee on County and Municipal Government |
| January 30, 2018 | S | Engrossed |
| January 30, 2018 | S | Motion to Read a Third Time and Pass adopted Roll Call 209 |
| January 30, 2018 | S | Sanford motion to Adopt adopted Roll Call 208 |
| January 30, 2018 | S | County and Municipal Government Amendment Offered |
| January 30, 2018 | S | Third Reading Passed |
| January 18, 2018 | S | Read for the second time and placed on the calendar 1 amendment |
| January 9, 2018 | S | Read for the first time and referred to the Senate committee on County and Municipal Government |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | February 7, 2018 | Room 123 at 13:30 | House C&MG Hearing |
| Hearing | January 18, 2018 | Room 727 at 10:15 | Senate C&MG Hearing |
| Hearing | January 17, 2018 | Room 316 at 10:00 | Senate C&MG Hearing |
| Hearing | April 5, 2017 | Room 123 at 13:30 | House C&MG Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB111 Alabama 2018 Session - Introduced |
| Bill Amendments | Senate County and Municipal Government first Amendment Offered |