Authors: Senator Dennis Kruse
Provides that for taxable years beginning after December 31, 2015, a county imposing a county income tax (rather than the department of state revenue) has the authority and responsibility for the administration, collection, and enforcement of the tax. Requires taxpayers to file county income tax returns with the county treasurer of the county that imposed the tax. Requires taxpayers to pay county income tax to the county treasurer of the county that imposed the tax. Provides that withholdings of county income taxes shall be remitted to the county treasurer of the county that imposed the tax. Repeals provisions related to: (1) the state collection of county income taxes; and (2) the calculation and distribution by the state of certified distributions of county income taxes. Specifies that certain provisions related to the department of state revenue's administration of state taxes also apply to a county administering a county income tax. Provides that on February 1, 2016, and on November 1, 2016, the auditor of state shall transfer to each county 95% of the balance on those dates of county income tax collections held by the state. Specifies that: (1) the balances remaining after making those transfers shall be used by the state to pay any refunds of county taxes for taxable years beginning before January 1, 2016; and (2) on January 1, 2019, any remaining balances shall be transferred to the county. Makes technical corrections.