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H0096...............................................by REVENUE AND TAXATION TAXES - PAYMENT - Adds to existing law to allow the State Tax Commission to accept payment by credit card, debit card or other commercially acceptable means; to provide for payment of fees to financial institutions from the proceeds of such payment; and to provide an appropriation for the payment of the fees. 01/21 House intro - 1st rdg - to printing 01/22 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 96 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO PAYMENT OF TAXES TO THE STATE TAX COMMISSION; AMENDING CHAPTER 1, 3 TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-117, IDAHO CODE, 4 TO PROVIDE FOR PAYMENT OF TAXES OR OTHER AMOUNTS DUE TO THE STATE TAX COM- 5 MISSION BY CREDIT CARD, DEBIT CARD OR OTHER COMMERCIALLY ACCEPTABLE MEANS 6 AND TO MAKE AN APPROPRIATION. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Chapter 1, Title 63, Idaho Code, be, and the same is 9 hereby amended by the addition thereto of a NEW SECTION , to be 10 known and designated as Section 63-117, Idaho Code, and to read as follows: 11 63-117. PAYMENT OF TAXES BY CREDIT CARDS AND OTHER COMMERCIALLY ACCEPT- 12 ABLE MEANS. (1) The state tax commission may accept payment by credit card, 13 debit card or other commercially acceptable means from any person making any 14 payment to the state tax commission of taxes or other amounts due under any 15 law administered by the commission. If the payment is made by credit card, 16 debit card, charge card or similar method, the liability is not finally dis- 17 charged and the person has not paid the tax until the department has received 18 payment or credit from the institution responsible for making the payment or 19 credit. Upon receipt, the amount shall be deemed paid on the date the charge 20 was made. 21 (2) The state tax commission may pay any fee to a financial institution 22 or credit card company for a payment made pursuant to this section from the 23 proceeds of the taxes or other amounts paid prior to any other distribution of 24 the proceeds required by law. The necessary portion of the proceeds collected 25 under this section is hereby appropriated for the purpose of paying the fee 26 payable to the financial institution or credit card company.
STATEMENT OF PURPOSE RS08379 This bill allows the State Tax Commission to accept payment by credit card, debit card or other commercially acceptable means, to provide for payment of fees from the proceeds of such payment and providing an appropriation for the payment. FISCAL IMPACT No net fiscal effect. Increased collections are expected to offset the administrative costs of providing the service to taxpayers. CONTACT: Dan John/Ted Spangler Agency: State Tax Commission Phone: 334-7530 Statement of Purpose/Fiscal Impact H 9