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AL SB315
Bill
Status
3/19/2014
Primary Sponsor
Slade Blackwell
Click for details
AI Summary
SB315 Summary
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Removes antiquated references to tax collection costs throughout the Code of Alabama and replaces "collection" terminology with "administration" to reflect modern Department of Revenue practices.
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Reduces the administrative cost cap for county taxes from five percent to two percent of the amount collected, effective for all counties utilizing the Department of Revenue for tax services.
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Eliminates filing and payment processing fees for local governments that use the Department of Revenue's ONE SPOT system, ensuring equal treatment with municipalities using the system.
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Applies the two percent administration cost cap uniformly to counties, municipalities, and local governments regardless of which tax administration method they employ.
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Becomes effective on the first day of the third month following passage and gubernatorial approval.
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
Pending third reading on day 28 Favorable from Commerce and Small Business with 1 amendment
3/20/2014