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AL SB130
Bill
AI Summary
SB130 Summary
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Amends Alabama Code sections 40-23-240 and 40-23-241 to include county and municipal lodgings tax in the ONE SPOT (Optional Network Election for Single Point Online Transactions) electronic filing system, which previously covered only sales, use, leasing, and rental taxes.
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Establishes that all taxes eligible for ONE SPOT filing must use the same due date as the corresponding state tax, regardless of whether payment is made through the system.
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Requires taxpayers using ONE SPOT for local tax filing to simultaneously remit payment through the system or another approved electronic method, unless the local jurisdiction grants prior approval for a different electronic payment method.
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Mandates that local taxing jurisdictions authorize ONE SPOT usage by July 1, 2013, and provide necessary banking information to receive direct tax payments, with the ONE SPOT system serving only as a conduit.
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Becomes effective October 1, 2016, following passage and approval by the Governor.
Legislative Description
Lodging tax, state, co., or mun., filing and payment through optional single point online (ONE SPOT) filing system, uniform due date for all local taxes eligible to be filed through ONE SPOT provided for, Sec. 40-23-244 added; Secs. 40-23-240, 40-23-241 am'd.
Taxation
Last Action
Assigned Act No. 2015-52.
4/14/2015