Louisiana 2020 Regular Session

Louisiana Senate Bill SB165

Introduced
2/26/20  
Refer
2/26/20  
Refer
3/9/20  

Caption

Provides uniform procedures for issuance of tax clearances. (gov sig)

Impact

The bill will directly affect various sectors, including gambling establishments, alcohol vendors, and any businesses applying for state contracts. By requiring that all tax affairs be settled before granting licenses, SB165 aims to prevent entities that have unpaid taxes from engaging in state-regulated activities, thereby promoting compliance and financial responsibility. The Department of Revenue will also be tasked with reviewing tax filings over a ten-year period as part of this process.

Summary

Senate Bill 165 aims to standardize procedures for issuing tax clearances in Louisiana. The bill mandates that all applicants for licenses, permits, and procurement contracts, including those for gaming and alcohol, must demonstrate that they are current with all applicable individual and business income tax filings, as well as local taxes and associated penalties. This uniformity is intended to streamline the tax clearance process and ensure that applicants do not owe delinquent taxes before they receive necessary approvals.

Sentiment

General sentiment among supporters of SB165 highlights the importance of ensuring that businesses and contractors are financially responsible and compliant with tax obligations. They argue that this will create a fairer playing field in regulated markets such as gaming and alcohol sales. However, opponents may express concerns about the potential impact on businesses that are struggling with their tax liabilities, suggesting that these requirements could disproportionately affect smaller or financially vulnerable entities.

Contention

Notable points of contention arise from the implications for applicants who may face financial difficulties. Critics may argue that the rigid enforcement of tax clearance requirements could hinder business operations, particularly for new or smaller businesses that are still establishing themselves. Additionally, discussions around how the enforcement of these requirements will be executed and monitored are likely to be points of debate among legislators, stakeholders, and affected communities.

Companion Bills

No companion bills found.

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