Alabama § 40-23-242 State and Local Advisory Committee

Alabama Statutes

§ 40-23-242 — State and Local Advisory Committee

Alabama § 40-23-242

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 9Optional Network Election for Single Point Online Transactions

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Bluebook

Ala. Code § 40-23-242 (2026).

Text

(a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of ONE SPOT, a State and Local Advisory Committee is hereby established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.

(2)The committee shall consist of the following individuals: a. Three representatives of county government, appointed by the Association of County Commissions of Alabama. b. Three representatives of municipal government, appointed by the Alabama League of Municipalities. c. One representative of the business community, appointed by the Business Council of Alabama. d. One representative of the retail community, appointed by the Alabama Retail Association. e. On

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(a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of ONE SPOT, a State and Local Advisory Committee is hereby established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.
(2) The committee shall consist of the following individuals:
a. Three representatives of county government, appointed by the Association of County Commissions of Alabama.
b. Three representatives of municipal government, appointed by the Alabama League of Municipalities.
c. One representative of the business community, appointed by the Business Council of Alabama.
d. One representative of the retail community, appointed by the Alabama Retail Association.
e. One representative of a county or municipality which levies a lease or rental tax appointed by the Speaker of the House of Representatives who shall be a nonvoting member.
f. One representative of the business community appointed by the President Pro Tempore of the Senate who shall be a nonvoting member.
(3) The committee members shall receive no compensation or reimbursement of expenses from the state for serving on the committee.
(b) The committee shall meet with the Commissioner of Revenue and with other employees of the department as the commissioner deems appropriate. The initial meeting shall be at a time and place to be determined by the commissioner and shall be held no later than September 30, 2012. At the initial meeting, the committee shall organize itself and shall determine the timing and frequency of subsequent meetings.
(c) The role of the committee shall be limited to providing input and recommendations on the development and functionality of the ONE SPOT system with relation to the filing of sales and use tax or leasing or rental tax returns and remittance of payments utilizing the ONE SPOT system. The committee shall make no review of the department’s administration of state taxes, of state-administered local taxes, nor of any other department matter beyond the ONE SPOT system.
(d) If the commissioner fails to act on recommendations made by the committee regarding ONE SPOT, the committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee’s recommendations shall be implemented. The determination of the Legislative Council shall be final.