Introduced House Bill (H)

Authored by

DIGEST

Local income tax collection. Provides that for taxable years beginning after December 31, 2017, the fiscal body of a county imposing a local income tax may adopt an ordinance providing that the county, rather than the department of state revenue, has the authority and responsibility for the administration, collection, and enforcement of the local income tax. Specifies that in such a county: (1) taxpayers must file local income tax returns with the county treasurer of the county that imposed the tax and must pay the local income tax to the county treasurer of the county that imposed the tax; and Local income tax collection. Provides that for taxable years beginning after December 31, 2017, the fiscal body of a county imposing a local income tax may adopt an ordinance providing that the county, rather than the department of state revenue, has the authority and responsibility for the administration, collection, and enforcement of the local income tax. Specifies that in such a county: (1) taxpayers must file local income tax returns with the county treasurer of the county that imposed the tax and must pay the local income tax to the county treasurer of the county that imposed the tax; and (2) employers must remit withholdings of local income taxes to the county treasurer of the county that imposed the tax. ... View more