HB 2119 Summary

• Requires municipalities to notify taxpayers in affected tax classifications by mail at least 60 days before adopting or repealing a model or local option in the model city tax code, with request for taxpayer list from Department of Revenue at least 75 days prior.

• Exempts use tax ordinances and two-tiered retail sales tax rate structures from the new notification requirements.

• Requires municipalities issuing business licenses to provide notice of any applicable model or local option tax codes to license applicants at the time of application.

• Increases the waiting period for implementing modifications to model city tax code from 30 to 60 days after a public hearing.

• Authorizes Department of Revenue to disclose taxpayer information to counties, cities and towns for purposes of sending notices required under the new taxpayer notification law.