Municipal Liaison Board

contract revision: overview

August 2011


1.    Combine sales and use tax agreements into one document.


2.    Change language to emphasize municipal taxing authority and OTC’s role as the agent under the contract


3.    Reporting:

a.    require reports that can be electronically downloaded into, at a minimum, an excel spreadsheet or its equivalent; the Commission will use a form which is capable of being understood by a person reviewing such records


b.    specific reports to be provided:

§                      substantial refund requests


§                      notice of refund hearing


§                      requested reports if they can reasonably be provided


4.    Enforcement of pay plans for delinquent taxpayers:

a.    require a significant down payment and


b.    completion of the pay plan in as short a period as possible.


c.     consultation with the municipality about an installment or other payment agreement prior to negotiation of such an agreement. 


d.    The installment or other payment agreement shall be void if the taxpayer becomes delinquent in future tax liability or payment under the agreement becomes delinquent.


e.    monthly list of delinquent taxpayers entering into payment agreements along with the terms, conditions and status of each such installment or payment agreement


5.    Local enforcement:

a.    more autonomy for municipalities to contact delinquent vendors


b.    no retainage for OTC if municipal court enforcement results in collection


c.     independent auditor language from HB2359


d.    independent collection contracts provided by SB 750, incorporating the implementation plan provided therein