Sen. Susan Garrett
Filed: 4/11/2011
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 43




2    AMENDMENT NO. ______. Amend Senate Bill 43 by replacing 
3everything after the enacting clause with the following:

 
4    "Section 1. Short title. This Act may be cited as the 
5Taxation Disclosure Act.
 
6    Section 5. Legislative purpose. The intent of the General 
7Assembly is to make citizen access to State and local tax rates 
8as open, transparent, and publicly accessible as is feasible.  
9Increasing the ease of public access to State and local tax 
10rates significantly contributes to governmental 
11accountability, public participation, and the understanding of 
12the cost of government services. Therefore, the General 
13Assembly directs the Department to create and maintain a 
14database of tax rates for taxing districts in the State.
 
15    Section 10. Definitions. As used in this Act, "Department" 
 
 
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1means the Department of Revenue.
 
2    Section 15. Tax rate database. 
3    (a) The Department shall make tax rate information publicly 
4available on its Internet website.  The tax rate information 
5shall include rate information on income, property, use and 
6occupation, and excise taxes.
7    (b) Tax rate information for use and occupation taxes 
8administered by the Department shall include the tax rate 
9applicable in a municipality or the unincorporated area of a 
10county and list the individual rates that comprise the 
11aggregate rate in that municipality or in the unincorporated 
12area of that county.
13    (c) Beginning with the 2008 levy year, and for every 
14subsequent levy year, tax rate information for property taxes 
15shall include the name of each taxing district, a list of all 
16funds for which taxes were extended and the corresponding tax 
17rate for each fund, and the district's total tax rate. The 
18Department may also include such other property tax information 
19that it determines is necessary to achieve the purpose set 
20forth in Section 5 of this Act. This information shall be made 
21available in a viewable and downloadable format on the 
22effective date of this Act and shall be updated on January 1 of 
23each subsequent year with the most recent tax rate information 
24available.
25    (d) Tax rate information for income taxes shall include the 
 
 
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1individual income tax rate as well as the corporate income tax 
2rate. This information shall be made available in a viewable 
3and downloadable format on the effective date of this Act and 
4shall be updated on January 1 of each subsequent year with the 
5most recent tax rate information available.
6    (e) Tax rate information for excise taxes shall include the 
7statewide rates as well as local rates for taxes administered 
8by the Department. This information shall be made available in 
9a viewable and downloadable format on the effective date of 
10this Act and shall be updated on January 1 and July 1 of each 
11subsequent year with the most recent tax rate information 
12available.
 

13    Section 99. Effective date. This Act takes effect January 
141, 2012.".