Bill > SB1099

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 the 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, remitted, and any amounts not collected, along with the reasons for non-collection, such as court waivers. Additionally, clerks will be required to submit information about their policies and procedures for notifying defendants of their tax obligations, how unpaid taxes are collected, and any other relevant documentation requested by the State Treasurer, with these changes applying to privilege taxes imposed and collected on or after July 1, 2026.