Testimony presented before the House Ways & Means Committee on Wednesday, March 29, 2000 by Daniel Navin, Ohio Chamber director of taxation and public finance.

Chairman Mottley and Members of the Committee,

Under ordinary circumstances, I would personally present the testimony of the Ohio Chamber of Commerce on HB 612 or any other tax legislation and submit myself to questioning. But since the committee meeting date and time conflicts with the Chamberõs Annual Meeting today, I am unable to attend the hearing.

However, we do want to go on record as being in support of HB 612, a bill we believe goes a long way toward facilitating greater ease of compliance for taxpayers, both individuals and businesses alike.

The procedural and technical tax law changes contained in the bill are an example of common sense reforms that are long overdue. In particular, the provisions allowing an increased time period (from 30 to 60 days) for filing appeals and those minimizing the number of penalty-only sales tax assessments are very helpful to many small and medium-sized businesses. Also, continuing to lower the minimum threshold for remitting sales tax and income tax withholding payments through electronic funds transfer (EFT) is a recognition that the Internet is now the preferred vehicle through which many commercial transactions are being conducted.

We also applaud the bill for the changes that would be made to increase the administrative efficiency of the Department in its mission to better serve taxpayers. Specifically, we think the reforms eliminating the need for Tax Commissioner approval of air pollution certificates, streamlining the process of obtaining different kinds of vendor licenses, and allowing the Commissioner to require rounding for all taxes are clearly steps in the right direction.

In sum, the Chamber strongly supports the efforts of Governor Taft, Rep. Jolivette and Commissioner Zaino in developing this legislation. I also want to commend Commissioner Zaino and his management team for the fair and inclusive process used to inform our Tax Committee members and consider their suggestions. HB 612 assists taxpayers by simplifying the process of submitting tax payments and challenging assessments and we urge your support.