Lauderdale County, revenue commissioner, business personal property returns, authorized to provide for electronic filing

HB 99 allows Lauderdale County's Revenue Commissioner to establish electronic filing for business personal property tax returns. It requires businesses leasing personal property, owning $10,000+ in personal property assets, or using third-party tax preparers to file electronically starting October 1, 2025, with temporary exemptions possible for good cause. The bill mandates the commissioner to provide training and support for taxpayers transitioning to electronic filing. It applies only to specific businesses in Lauderdale County and becomes effective June 1, 2025. The law does not change tax rates or obligations, only the filing method for qualifying businesses.