BTAX OnPoint: 2023 Local Tax Department Survey

Finding compliance information and related guidance is among the biggest challenges practitioners face when dealing with local taxes.

Many jurisdictions lack the funding or resources to provide even basic information. Others may employ third parties or state-level agencies to conduct audits on their behalf, requiring additional research and outreach to find information on procedures or appeals processes. These factors, combined with sometimes aggressive tax imposition, can leave companies with unknown past due tax liabilities.

The 2023 Survey of Local Tax Departments outlines some of the challenges posed by patchwork enforcement requirements, as well as the prevalence of certain tax types. ...