Oklahoma 2022 Regular Session

Oklahoma House Bill HB2080

Introduced
2/1/21  
Refer
2/2/21  
Report Pass
2/17/21  
Engrossed
3/3/21  
Refer
3/15/21  

Caption

Revenue and taxation; state licenses; providing for garnishment of wages; removing penalty for failure to pay licensing fees; effective date.

Impact

The legislative approach in HB 2080 is designed to create a more efficient tax collection process that minimizes disruption to licensed operators in Oklahoma. It specifically requires licensing entities to provide the Tax Commission with a detailed list of their licensees to aid in tax collection efforts. The law aims to maximize flexibility for licensees by allowing ample notice of any noncompliance issues and outlining clear steps for resolution. Importantly, it protects those who have only recently moved to Oklahoma or were not previously required to pay income tax, delineating a fair approach towards tax compliance.

Summary

House Bill 2080 aims to amend current statutes governing state licenses and their relationship to income tax compliance within Oklahoma. Specifically, the bill seeks to streamline the process whereby the Oklahoma Tax Commission collects overdue income taxes from licensees, enhancing the state's ability to ensure compliance. Notably, it introduces provisions for garnishing wages of individuals who fail to meet their tax obligations while also removing penalties for those who neglect to pay licensing fees, provided they meet certain criteria. The effective date proposed for these changes is November 1, 2021.

Sentiment

The sentiment around HB 2080 appears largely supportive within the legislature, particularly among Republican lawmakers who advocate for simplified regulations and effective tax collection. The bill passed through the House with a substantial majority (91 yeas, 3 nays), indicating a strong consensus on its necessity. However, there may be concerns among certain advocacy groups or individuals who view garnishment as a harsh measure, leading to a potential backlash about privacy and fairness in tax enforcement.

Contention

Key points of contention likely relate to the balance between efficient tax collection and the rights of individuals to maintain their licenses without undue burden. While proponents assert that the bill makes tax compliance clearer and less disruptive for business operations, there are concerns that the provisions for wage garnishment may be seen as punitive. The broad implications for state tax governance and individual rights highlight ongoing debates about the role of state intervention in personal financial matters.

Companion Bills

No companion bills found.

Previously Filed As

OK HB1442

Revenue and taxation; state licenses; providing for garnishment of wages; removing penalty for failure to pay licensing fees; effective date.

OK HB1442

Revenue and taxation; state licenses; providing for garnishment of wages; removing penalty for failure to pay licensing fees; effective date.

OK HB1956

Revenue and taxation; Dixon Act; garnishments; professional licenses; effective date.

OK HB1956

Revenue and taxation; Dixon Act; garnishments; professional licenses; effective date.

OK HB2854

Revenue and taxation; state licenses; providing exemption to medical providers; effective date.

OK SB132

State licenses; authorizing licensing authority to withhold renewal of license upon notice of non-compliance with income tax laws. Effective date.

OK SB132

State licenses; authorizing licensing authority to withhold renewal of license upon notice of non-compliance with income tax laws. Effective date.

OK SB1768

Revenue and taxation; creating the Oklahoma Rural Jobs Act; providing tax credit. Effective date.

OK SB1302

Uniform tax procedures; income tax; state employees; garnishment. Effective date.

OK HB2646

Revenue and taxation; adjustments; wagering; tax year; effective date.

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