Bill > HB0878

This bill clarifies that any privilege tax, which is a tax on the right to engage in certain activities, that court clerks fail to collect and pay to the state's department of revenue becomes the personal debt of that clerk. It also introduces new reporting requirements for court clerks, mandating that they provide quarterly reports to the commissioner of revenue and the state treasurer detailing the amount of privilege tax collected and remitted, as well as specific information on any taxes that were suspended, released, waived, remitted, or not collected, including the reasons why. Furthermore, clerks must also provide the state treasurer with details about their waiver policies, how defendants are notified of their tax obligations, their methods for collecting unpaid taxes, and any other relevant information upon request, with these provisions applying to privilege taxes imposed and collected on or after July 1, 2026.