What will happen if the local government does not provide the necessary information to be set up or update ONE SPOT in a timely manner?
The tax filer will be able to file and pay that local government’s sales, use and rental tax returns using ONE SPOT. Per Act 2012-279, ALDOR will use the best information available to set up that local government’s taxes in ONE SPOT. It is the local government’s responsibility to insure that updates are provided timely so that ONE SPOT is updated timely. ALDOR requires notice at least 30 days prior to the effective date of a change. All changes are effective on the first day of a month.
The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.
When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.
The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.