SB 1099

ON MARCH 23, 2026, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 878, AS AMENDED. AMENDMENT #1 s pecifies that this bill applies to the imposition and collection of privilege taxes on or after July 1, 2026, and makes several additional changes to present law concerning privilege taxes. Present law generally levies privilege taxes on litigation and on persons who are convicted of a criminal offense and litigation. Generally, the amount of the litigation tax is $29.50 on criminal cases, $23.75 in civil cases, $17.75 for local matters in general sessions, and $13.75 in appellate matters. The amount of the criminal conviction tax is $26.50, or $50.00 if the conviction is for a crime against the person, or $500 if the conviction is for a crime against the person of a minor. This amendment adds the following reporting requirements to present law concerning the litigation and criminal conviction privilege taxes: ( 1 ) On a quarterly basis, at the request of the state treasurer, court clerks must report information concerning amount of such taxes collected, remitted, suspended, released, waived, or failed to collect; and (2) At the request of the state treasurer, court clerks must submit to the state treasurer information concerning the court's privilege tax waiver policy or procedure, efforts to notify defendants of the tax, and a description of collection efforts used by the clerk or court.