SB 299 · 2023-2024 · Senate
Reimburse Late Audit Costs with Sales Tax Rev.
What It Actually Does
The bill withholds sales tax distributions from counties and municipalities that fail to submit required audit reports on time as a penalty.
The bill creates a compliance mechanism where local governments that don't submit annual audit reports within specified deadlines have their sales tax distributions withheld by the state. The withheld amount can be up to 150% of the audit cost and continues until compliance is achieved.
Why the name is misleading
The title suggests sales tax revenue will be used to reimburse audit costs, when the bill actually withholds sales tax revenue from non-compliant localities as a penalty mechanism.
Status
Signed into law
Votes
4/27/2023 12:22 PM · Reimburse Late Audit Costs with Sales Tax Rev. Second Reading · Senate
Senate Vote · Failed 43–0
✓ 43 votes, crossed 30-vote threshold
Party Breakdown
6/20/2023 5:21 PM · Reimburse Late Audit Costs with Sales Tax Rev. Motion 11 Veto Override · Senate
Senate Vote · Failed 31–16
✓ 31 votes, crossed 30-vote threshold
Party Breakdown
6/27/2023 1:42 PM · Reimburse Late Audit Costs with Sales Tax Revenue. Veto Override · House
House Vote · Failed 75–44
✓ 75 votes, crossed 72-vote threshold
Party Breakdown
6/7/2023 3:53 PM · Reimburse Late Audit Costs with Sales Tax Revenue. Second Reading · House
House Vote · Failed 84–30
✓ 84 votes, crossed 72-vote threshold
Party Breakdown
Roll Call
How They Voted
Senate · Reimburse Late Audit Costs with Sales Tax Rev. Second Reading · 4/27/2023 12:22 PM
| Name ↕ | Party ↑ | District ↕ | Vote ↕ |
|---|---|---|---|
| Alexander | R | - | Yea |
| B. Newton | R | - | Yea |
| Barnes | R | - | Excused Absence |
| Berger (Chair) | R | - | Yea |
| Britt | R | - | Yea |
| Burgin | R | - | Yea |
| Corbin | R | - | Yea |
| Craven | R | - | Yea |
| Daniel | R | - | Yea |
| Ford | R | - | Yea |
| Galey | R | - | Yea |
| Hanig | R | - | Excused Absence |
| Hise | R | - | Yea |
| Jackson | R | - | Yea |
| Jarvis | R | - | Yea |
| Johnson | R | - | Yea |
| Krawiec | R | - | Yea |
| Lazzara | R | - | Excused Absence |
| Lee | R | - | Yea |
| McInnis | R | - | Yea |
| Moffitt | R | - | Yea |
| Overcash | R | - | Yea |
| P. Newton | R | - | Yea |
| Perry | R | - | Yea |
| Proctor | R | - | Yea |
| Rabon | R | - | Excused Absence |
| Sanderson | R | - | Yea |
| Sawrey | R | - | Yea |
| Sawyer | R | - | Excused Absence |
| Settle | R | - | Yea |
| Adcock | D | - | Yea |
| Applewhite | D | - | Yea |
| Batch | D | - | Yea |
| Blue | D | - | Yea |
| Bode | D | - | Excused Absence |
| Chaudhuri | D | - | Yea |
| Garrett | D | - | Yea |
| Grafstein | D | - | Yea |
| Hunt | D | - | Yea |
| Lowe | D | - | Yea |
| Marcus | D | - | Yea |
| Mayfield | D | - | Yea |
| Meyer | D | - | Yea |
| Mohammed | D | - | Yea |
| Murdock | D | - | Yea |
| Robinson | D | - | Yea |
| Salvador | D | - | Excused Absence |
| Smith | D | - | Yea |
| Waddell | D | - | Yea |
| Woodard | D | - | Yea |
Highlighted rows indicate crossover votes.
Senate · Reimburse Late Audit Costs with Sales Tax Rev. Motion 11 Veto Override · 6/20/2023 5:21 PM
| Name ↕ | Party ↑ | District ↕ | Vote ↕ |
|---|---|---|---|
| Alexander | R | - | Yea |
| B. Newton | R | - | Yea |
| Barnes | R | - | Yea |
| Berger (Chair) | R | - | Yea |
| Britt | R | - | Yea |
| Burgin | R | - | Yea |
| Corbin | R | - | Yea |
| Craven | R | - | Yea |
| Daniel | R | - | Yea |
| Ford | R | - | Yea |
| Galey | R | - | Yea |
| Hanig | R | - | Yea |
| Hise | R | - | Yea |
| Jackson | R | - | Yea |
| Jarvis | R | - | Yea |
| Johnson | R | - | Yea |
| Krawiec | R | - | Yea |
| Lazzara | R | - | Yea |
| Lee | R | - | Yea |
| McInnis | R | - | Yea |
| Moffitt | R | - | Yea |
| Overcash | R | - | Yea |
| P. Newton | R | - | Yea |
| Perry | R | - | Yea |
| Proctor | R | - | Yea |
| Rabon | R | - | Yea |
| Sanderson | R | - | Yea |
| Sawrey | R | - | Yea |
| Sawyer | R | - | Yea |
| Settle | R | - | Yea |
| Adcock | D | - | Not Voting |
| Applewhite | D | - | Nay |
| Batch | D | - | Nay |
| Blue | D | - | Excused Absence |
| Bode | D | - | Nay |
| Chaudhuri | D | - | Nay |
| Garrett | D | - | Nay |
| Grafstein | D | - | Nay |
| Hunt | D | - | Nay |
| Lowe | D | - | Nay |
| Marcus | D | - | Nay |
| Mayfield | D | - | Nay |
| Meyer | D | - | Nay |
| Mohammed | D | - | Nay |
| Murdock | D | - | Excused Absence |
| Robinson | D | - | Nay |
| Salvador | D | - | Nay |
| Smith | D | - | Nay |
| Waddell | D | - | Nay |
| Woodard | D | - | Yea |
Highlighted rows indicate crossover votes.
House · Reimburse Late Audit Costs with Sales Tax Revenue. Veto Override · 6/27/2023 1:42 PM
| Name ↕ | Party ↑ | District ↕ | Vote ↕ |
|---|---|---|---|
| Adams | R | - | Yea |
| Arp | R | - | Yea |
| B. Jones | R | - | Yea |
| Balkcom | R | - | Yea |
| Bell | R | - | Yea |
| Biggs | R | - | Yea |
| Blackwell | R | - | Yea |
| Bradford | R | - | Yea |
| Brisson | R | - | Yea |
| Brody | R | - | Yea |
| Cairns | R | - | Yea |
| Carson Smith | R | - | Yea |
| Chesser | R | - | Yea |
| Clampitt | R | - | Yea |
| Cleveland | R | - | Yea |
| Cotham | R | - | Yea |
| Crutchfield | R | - | Yea |
| D. Hall | R | - | Yea |
| Davis | R | - | Yea |
| Dixon | R | - | Yea |
| Elmore | R | - | Yea |
| Faircloth | R | - | Yea |
| Fontenot | R | - | Yea |
| Gillespie | R | - | Yea |
| Goodwin | R | - | Yea |
| Greene | R | - | Yea |
| Hardister | R | - | Yea |
| Hastings | R | - | Yea |
| Howard | R | - | Yea |
| Humphrey | R | - | Yea |
| Iler | R | - | Yea |
| Johnson | R | - | Yea |
| K. Baker | R | - | Yea |
| K. Hall | R | - | Yea |
| Kidwell | R | - | Yea |
| Lambeth | R | - | Yea |
| Loftis | R | - | Yea |
| Lowery | R | - | Yea |
| McNeely | R | - | Yea |
| Miller | R | - | Yea |
| Mills | R | - | Yea |
| Moore (Speaker) | R | - | Yea |
| Moss | R | - | Yea |
| N. Jackson | R | - | Yea |
| Paré | R | - | Yea |
| Penny | R | - | Yea |
| Pickett | R | - | Yea |
| Pike | R | - | Yea |
| Pless | R | - | Yea |
| Potts | R | - | Yea |
| Pyrtle | R | - | Yea |
| Reeder | R | - | Yea |
| Riddell | R | - | Yea |
| Ross | R | - | Yea |
| Saine | R | - | Yea |
| Sasser | R | - | Yea |
| Sauls | R | - | Yea |
| Setzer | R | - | Yea |
| Shepard | R | - | Yea |
| Sossamon | R | - | Yea |
| Stevens | R | - | Yea |
| Strickland | R | - | Yea |
| Torbett | R | - | Yea |
| Tyson | R | - | Yea |
| Ward | R | - | Yea |
| Warren | R | - | Yea |
| Watford | R | - | Yea |
| Wheatley | R | - | Yea |
| White | R | - | Yea |
| Willis | R | - | Yea |
| Winslow | R | - | Yea |
| Zenger | R | - | Yea |
| A. Baker | D | - | Nay |
| A. Jones | D | - | Nay |
| Ager | D | - | Nay |
| Alexander | D | - | Excused Absence |
| Alston | D | - | Nay |
| Autry | D | - | Nay |
| Ball | D | - | Nay |
| Belk | D | - | Nay |
| Brockman | D | - | Yea |
| Buansi | D | - | Nay |
| Budd | D | - | Nay |
| Butler | D | - | Nay |
| Carney | D | - | Nay |
| Cervania | D | - | Nay |
| Charles Smith | D | - | Nay |
| Clemmons | D | - | Nay |
| Crawford | D | - | Nay |
| Cunningham | D | - | Nay |
| Dahle | D | - | Nay |
| Everitt | D | - | Nay |
| F. Jackson | D | - | Nay |
| G. Brown | D | - | Nay |
| Gill | D | - | Nay |
| Harris | D | - | Nay |
| Harrison | D | - | Nay |
| Hawkins | D | - | Nay |
| Jeffers | D | - | Nay |
| John | D | - | Nay |
| K. Brown | D | - | Nay |
| Liu | D | - | Nay |
| Lofton | D | - | Nay |
| Logan | D | - | Nay |
| Longest | D | - | Nay |
| Lucas | D | - | Nay |
| Majeed | D | - | Nay |
| Morey | D | - | Nay |
| Pierce | D | - | Nay |
| Prather | D | - | Nay |
| Price | D | - | Nay |
| Quick | D | - | Nay |
| Reives | D | - | Nay |
| Roberson | D | - | Nay |
| Rudow | D | - | Nay |
| Staton-Williams | D | - | Nay |
| T. Brown | D | - | Nay |
| von Haefen | D | - | Nay |
| Willingham | D | - | Yea |
| Wray | D | - | Yea |
Highlighted rows indicate crossover votes.
House · Reimburse Late Audit Costs with Sales Tax Revenue. Second Reading · 6/7/2023 3:53 PM
| Name ↕ | Party ↑ | District ↕ | Vote ↕ |
|---|---|---|---|
| Adams | R | - | Yea |
| Arp | R | - | Yea |
| B. Jones | R | - | Yea |
| Balkcom | R | - | Yea |
| Bell | R | - | Yea |
| Biggs | R | - | Yea |
| Blackwell | R | - | Yea |
| Bradford | R | - | Excused Absence |
| Brisson | R | - | Excused Absence |
| Brody | R | - | Yea |
| Cairns | R | - | Yea |
| Carson Smith | R | - | Yea |
| Chesser | R | - | Yea |
| Clampitt | R | - | Yea |
| Cleveland | R | - | Yea |
| Cotham | R | - | Yea |
| Crutchfield | R | - | Yea |
| D. Hall | R | - | Yea |
| Davis | R | - | Yea |
| Dixon | R | - | Yea |
| Elmore | R | - | Yea |
| Faircloth | R | - | Yea |
| Fontenot | R | - | Yea |
| Gillespie | R | - | Yea |
| Goodwin | R | - | Yea |
| Greene | R | - | Yea |
| Hardister | R | - | Yea |
| Hastings | R | - | Excused Absence |
| Howard | R | - | Yea |
| Humphrey | R | - | Yea |
| Iler | R | - | Yea |
| Johnson | R | - | Yea |
| K. Baker | R | - | Yea |
| K. Hall | R | - | Yea |
| Kidwell | R | - | Yea |
| Lambeth | R | - | Yea |
| Loftis | R | - | Yea |
| Lowery | R | - | Yea |
| McNeely | R | - | Yea |
| Miller | R | - | Yea |
| Mills | R | - | Yea |
| Moore (Speaker) | R | - | Yea |
| Moss | R | - | Yea |
| N. Jackson | R | - | Yea |
| Paré | R | - | Yea |
| Penny | R | - | Yea |
| Pickett | R | - | Yea |
| Pike | R | - | Yea |
| Pless | R | - | Yea |
| Potts | R | - | Yea |
| Pyrtle | R | - | Yea |
| Reeder | R | - | Yea |
| Riddell | R | - | Yea |
| Ross | R | - | Yea |
| Saine | R | - | Yea |
| Sasser | R | - | Yea |
| Sauls | R | - | Yea |
| Setzer | R | - | Yea |
| Shepard | R | - | Yea |
| Sossamon | R | - | Yea |
| Stevens | R | - | Yea |
| Strickland | R | - | Yea |
| Torbett | R | - | Yea |
| Tyson | R | - | Yea |
| Ward | R | - | Yea |
| Warren | R | - | Yea |
| Watford | R | - | Yea |
| Wheatley | R | - | Yea |
| White | R | - | Yea |
| Willis | R | - | Yea |
| Winslow | R | - | Yea |
| Zenger | R | - | Yea |
| A. Baker | D | - | Not Voting |
| A. Jones | D | - | Nay |
| Ager | D | - | Nay |
| Alexander | D | - | Yea |
| Alston | D | - | Yea |
| Autry | D | - | Nay |
| Ball | D | - | Nay |
| Belk | D | - | Nay |
| Brockman | D | - | Excused Absence |
| Buansi | D | - | Nay |
| Budd | D | - | Nay |
| Butler | D | - | Nay |
| Carney | D | - | Nay |
| Cervania | D | - | Nay |
| Charles Smith | D | - | Nay |
| Clemmons | D | - | Excused Absence |
| Crawford | D | - | Yea |
| Cunningham | D | - | Yea |
| Dahle | D | - | Nay |
| Everitt | D | - | Nay |
| F. Jackson | D | - | Yea |
| G. Brown | D | - | Nay |
| Gill | D | - | Nay |
| Harris | D | - | Nay |
| Harrison | D | - | Nay |
| Hawkins | D | - | Yea |
| Jeffers | D | - | Yea |
| John | D | - | Yea |
| K. Brown | D | - | Nay |
| Liu | D | - | Nay |
| Lofton | D | - | Nay |
| Logan | D | - | Nay |
| Longest | D | - | Nay |
| Lucas | D | - | Nay |
| Majeed | D | - | Nay |
| Morey | D | - | Nay |
| Pierce | D | - | Yea |
| Prather | D | - | Nay |
| Price | D | - | Nay |
| Quick | D | - | Yea |
| Reives | D | - | Yea |
| Roberson | D | - | Yea |
| Rudow | D | - | Nay |
| Staton-Williams | D | - | Nay |
| T. Brown | D | - | Yea |
| von Haefen | D | - | Nay |
| Willingham | D | - | Yea |
| Wray | D | - | Yea |
Highlighted rows indicate crossover votes.
Sources