SB216 Summary

• Decreases the cap on Department of Revenue collection and administration charges for counties and municipalities from 5 percent to 2 percent of taxes collected.

• Prohibits the Department of Revenue from charging fees for filing, payment processing, and remittance services related to taxes filed under the ONE SPOT system.

• Requires counties and municipalities to notify the Department of Revenue of new or amended tax levies at least 60 days prior to the effective date, with the department confirming receipt within specified timeframes.

• Provides liability relief for taxpayers who collect incorrect tax rates based on the Department of Revenue's published rates, effective March 1, 2018, unless the local jurisdiction properly notified the department of rate changes.

• Establishes procedures for the Department of Revenue to publish and maintain current tax rate listings for all counties and municipalities, with reimbursement liability for the department when published rates differ from actual rates due to lack of proper notification.