On Tuesday the Senate is expected to consider SB 459 by Sen. Slade Blackwell, which proposes a central process for businesses to file and pay both state AND local sales and use taxes. The ACCA had agreed not to oppose this bill because the legislation – as introduced – focused only on the payment of taxes and provided counties with ultimate local enforcement and collection authority as well as the ability to continue to perform the actual “collection” activities at the local level.

Last week a Senate committee added an amendment that expanded the filing and payment process to rental and leasing taxes. The Association strongly opposed the amendment because it expanded the bill beyond the scope of the original legislation and because it feared further changes could jeopardize the local collection system.

Late today we were given strong assurances by the leadership of the State Senate that the Republican majority will oppose any further amendments to SB 459 unless they are acceptable to the ACCA. With this assurance, which includes a provision that the state will provide the filing and payment services at no charge and will allocate of up to $1 million for three years to assist counties with any computer changes necessary to accept the payments, the ACCA has agreed to remove its objections to the rental and leasing amendment.

When the bill reaches the Senate floor Tuesday, the Association encourages county officials to accept the amendment coupled with the commitment to oppose any further changes that will harm county government. Appreciation is expressed to Sen. Del Marsh for working on the final details of the legislation late today and for those county officials who made many contacts over the weekend.

Please continue to read the Association’s updates as the legislative session enters its last days and to contact the ACCA staff with any questions or concerns.

– Sonny Brasfield