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AL SB322
Bill
Status
4/16/2015
Primary Sponsor
Paul Sanford
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AI Summary
SB322 Summary
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Reduces the cap on Department of Revenue charges for collecting and administering county taxes from 5% to 2% of amounts collected.
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Requires counties and municipalities to notify the Department of Revenue at least 60 days (increased from 30 days) before implementing new or amended tax levies, with the department confirming receipt within 60 days.
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Provides liability relief for taxpayers who charge and collect incorrect tax rates when the Department of Revenue publishes inaccurate rates, effective March 1, 2016.
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Prohibits the Department of Revenue from charging fees for ONE SPOT system filing, payment processing, and remittance services for local taxes.
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Enacts Section 11-51-210.1 establishing procedures for counties and municipalities to notify the department of erroneous tax rates by December 1, 2015, with taxpayer liability relief if the local jurisdiction fails to respond.
Legislative Description
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.
Taxation
Last Action
Pending third reading on day 19 Favorable from Commerce and Small Business
4/30/2015