Alabama 2023 Regular Session

Alabama House Bill HB146

Introduced
3/21/23  
Refer
3/21/23  
Report Pass
4/6/23  
Report Pass
4/6/23  
Engrossed
4/11/23  
Refer
4/11/23  
Report Pass
4/25/23  
Report Pass
4/25/23  
Enrolled
4/27/23  

Caption

Relating to St. Clair County; to provide for the electronic filing of business personal property tax returns in the Office of the St. Clair County Revenue Commissioner; and to authorize the revenue commissioner to establish procedures for filing of the returns.

Impact

If enacted, the bill will modernize tax filing practices and potentially improve compliance rates among businesses required to file personal property tax returns, particularly those engaged in leasing property or possessing substantial assets. The implementation of electronic filing is expected to reduce paperwork burdens and enable more timely processing of tax returns. Additionally, the Revenue Commissioner is tasked with providing training sessions to assist taxpayers, reflecting a proactive approach to taxpayer support.

Summary

House Bill 146 introduces procedures for the electronic filing of business personal property tax returns specifically within St. Clair County. This bill allows the St. Clair County Revenue Commissioner to establish a system for electronic submissions, aiming to streamline the process for both taxpayers and the local government. The bill addresses the specifics of required information on tax returns and aligns with existing electronic filing norms in the state of Alabama, ensuring that the transition to digital submissions maintains data integrity and consistency.

Sentiment

The general sentiment surrounding HB146 appears to be positive; it is viewed as a step towards modernization of tax practices within local governance. Supporters likely appreciate the efficiency brought by electronic filing, particularly in reducing delays and administrative bottlenecks. However, there may be some concerns about the costs of implementing such a system and ensuring that all businesses, particularly smaller ones, can navigate the new process successfully.

Contention

Despite the overall positive outlook, discussions around HB146 may have highlighted some contentions regarding access to technology and the adequacy of training provided for the electronic filing process. Some stakeholders might express concerns that not all business owners are familiar with electronic tax submission, which could create disparities in compliance. To address this, the bill includes provisions for the Revenue Commissioner to offer assistance, but the effectiveness of such measures could influence the bill’s reception among community members.

Companion Bills

No companion bills found.

Previously Filed As

AL HB99

Lauderdale County, revenue commissioner, business personal property returns, authorized to provide for electronic filing

AL SB301

Lee County, electronic filing of business property tax returns provided for

AL HB221

St. Clair County, further provides for the compensation of the revenue commissioner

AL HB471

Dallas County, business personal property tax returns filed in the offices of the tax assessor and tax collector

AL HB488

St. Clair County, county commission, authorized to provide cost-of-living increases to supernumerary sheriff and revenue commission

AL HB511

Fayette County, duties and compensation of revenue commissioner further provided for

AL SB329

Lee County; Lee County Revenue Commissioner authorized to perform duties of selling and redeeming land for taxes

AL HB254

St. Clair County; mental health officer, powers and duties further provided

AL SB275

Counties, agriculture authorities, authorized to establish and promote agriculture businesses, economic development, and other purposes, power further specified to develop commercial facilities and use revenue for authority's mission

AL HB589

Jefferson County, authority of the county building commissioner further provided for

Similar Bills

No similar bills found.