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AL HB411
Bill
Status
2/6/2014
Primary Sponsor
Dan Williams
Click for details
AI Summary
HB411 Summary
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Removes antiquated language regarding "collection" of taxes, replacing it with "administration" throughout the Code of Alabama relating to the Department of Revenue.
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Reduces the maximum administration cost cap for county taxes from 5 percent to 2 percent of amounts collected.
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Eliminates filing and payment processing fees for local governments using the Department of Revenue's ONE SPOT system, ensuring equal treatment regardless of whether governments use full collection and administration services or only accept returns through ONE SPOT.
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Applies the 2 percent cost cap to all county and municipal taxes administered by the Department of Revenue, including sales, use, rental, and lodgings taxes.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
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.
Revenue Department
Last Action
Indefinitely Postponed
4/1/2014