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DIGEST OF INTRODUCED BILL
Utility receipts and gross retail sales taxes. Exempts receipts from penalties, shutoff fees, reconnect fees, hydrant rental fees, and certain solid waste collection and disposal services from the utility receipts tax. Exempts receipts from shelter house, hydrant, and golf cart rentals from the gross retail and use tax (sales tax). Changes the basis for determining the amount of utility receipts taxes that must be deposited on a quarterly basis from 25% of the estimated liability for the taxable year to 100% of the liability incurred for gross receipts received in a quarterly reporting period. Changes the filing date for quarterly returns from the twentieth day of the fourth, sixth, ninth, and twelfth months of the taxpayer's taxable year to the twentieth day of the month following the third, sixth, ninth, and twelfth month of the taxpayer's taxable year. Authorizes the department of state revenue to establish implementation procedures.