No later than October 1, 2018, the Department of Revenue shall send notice to every county or municipality levying a sales, use, rental, or lodgings tax regarding the rates of such taxes according to the records held by the department. Each county and municipality shall notify the department of an existing erroneous rate published by the department no later than December 1, 2018. The county or municipality notifying the department of such rate error shall send written confirmation, on county or municipal letterhead, to the department listing the erroneous rate published by the department and the corrected rate along with supporting ordinances, resolutions, or documentation. If the county or municipality fails to respond to the department regarding an erroneously published rate pursuant to this section, the taxpayer shall be relieved from liability to the local jurisdiction for having charged and collected an insufficient amount of tax on or after March 1, 2019, based upon the rates published by the department on March 1, 2019. Should the county or municipality properly respond and notify the department regarding the erroneously published rate, and the rate published by the department and relied upon by the taxpayer is in conflict with the response provided by the county or municipality as required by this section, the department shall be responsible to the local jurisdiction for reimbursement of the amount due as a result of the difference between the published rate and the actual rate as provided to the department. Such liability shall only be applicable for a period, not to exceed one year, from the date the incorrect rate was published by the department.
Last modified: May 3, 2021