Providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.
Impact
If passed, HB 2480 would allow local authorities to levy additional fees during the collection process, potentially altering how these taxes are administered. The bill seeks to streamline the tax collection process, which could lead to increased revenue for municipalities facing budget constraints. However, it may also create challenges for residents struggling to pay their taxes, as added fees could exacerbate financial hardships for those already in debt.
Summary
House Bill 2480 proposes the imposition of fees for the collection of delinquent per capita, poll, and occupation taxes. This legislation aims to provide local governments with additional tools for financial enforcement, ensuring that outstanding tax obligations are met more effectively. By instituting these fees, the bill seeks to improve compliance among taxpayers and reduce the burden on local governments caused by tax delinquencies.
Sentiment
The sentiment surrounding HB 2480 appears mixed. Supporters argue that the bill provides essential financial mechanisms that enable local governments to collect overdue taxes effectively, potentially leading to greater compliance and improved public services funded by these revenues. Conversely, critics express concern that such fees could disproportionately affect low-income individuals and families, further complicating their financial situations during challenging economic times.
Contention
Notable points of contention include the fairness of imposing additional fees on delinquent taxpayers and the potential for increased financial strains on vulnerable populations. Opponents of the bill emphasize the need for compassion in tax collection practices and argue that the imposition of fees could harm community members already facing significant economic challenges. This debate underscores the broader discussion about how to balance the need for public funding with the imperative to ensure equitable treatment of all constituents.
Further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.
In collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
In collection of delinquent taxes, repealing provisions relating to notice and further providing for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
Provides for procedures for the collection of delinquent ad valorem taxes and statutory impositions, tax auctions, tax auction certificates, and the redemption of certain property (RE SEE FISC NOTE LF RV See Note)
Providing for optional property tax elimination; and, in collection of delinquent taxes, further providing for definitions and providing for primary residence.