SB 658 License tax, local

Bill ID:2012 Senate Bill 658
Introduced:Friday, January 20, 2012
Sponsors: ---
Status:Introduced
Complete Text: Read Now

Local license tax ordinances for the severance of minerals. Requires counties and cities that imposed or are imposing local severance taxes for the 2008 license year or any license year thereafter to amend their local ordinances to adopt or include certain local license tax uniform ordinance provisions into the local ordinance with an effective date retroactive to the 2008 license year. Each such county and city would be required to allow taxpayers upon whom local severance taxes were imposed to avail themselves of the appeal procedures included as part of the local license tax uniform ordinance provisions. In addition, each such county and city would be required to provide notice to such taxpayers by certified mail of their rights to use the appeal procedures for the 2008 license year and each license year thereafter. Each ordinance so amended with an effective date retroactive to the 2008 license year would be deemed to have met the uniform ordinance requirements, provided that the county or city meets the other requirements in the bill. The bill contains an emergency clause.

Related Issues: Community , Taxation

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