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House Co-Sponsorship Memoranda
House of Representatives
Session of 2023 - 2024
Regular Session
MEMORANDUM
| Posted: | April 30, 2024 05:20 PM |
|---|---|
| From: | Representative Joe Webster |
| To: | All House members |
| Subject: | Modernizing the Local Tax Enabling Act to Address Delinquent Tax Collection |
| Currently, a tax collector or earned income tax officer may recoup the reasonable costs incurred to provide notices of delinquency or collect delinquent individual taxes. However, the Act does not presently permit the tax collector to impose and collect these costs incurred to collect delinquent business taxes. My forthcoming legislation would close this loophole and permit the tax collector to recover costs of collection from delinquent taxpayer-businesses who owe business privilege/mercantile taxes or admission/amusement taxes. Additionally, the Local Tax Enabling Act requires the collector to use registered or certified mail to notify the taxpayer owing a delinquent tax that demand shall be made upon their employer unless the delinquency is satisfied. This represents a significant and unnecessary cost to the collector and the taxpayer. This bill would strike the costly certified notification requirement to the delinquent taxpayer before demand can be made to the taxpayer’s employer to collect delinquent taxes. Delinquent taxpayers already receive extensive notification of their obligation, and this legislation does nothing to expand on the authority of the collector – it is simply reducing a collection cost that will, ultimately, accrue to the taxpayer. Please consider co-sponsoring this legislation to improve the efficacy and efficiency of our local tax collections. |
Introduced as HB2479