(a) The Lee County Revenue Commissioner may establish procedures for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Title 40. A complete business personal property tax return filed electronically shall be in the format prescribed by the revenue commissioner and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be provided generally in conformance with existing procedures for electronic filing of other electronic tax returns. (b) Commencing for any business personal property tax return filed on or after October 1, 2025, the revenue commissioner may require any business personal property tax return filed with the office of the revenue commissioner to be filed electronically for any of the following returns: (1) For any business engaged in the leasing of personal property. (2) For any business with personal property assets of ten thousand dollars ($10,000) or more. (3) For any business personal property tax return that is prepared for filing by any professional or other third-party tax preparer. (c) The revenue commissioner may grant exemptions from this section for good cause. (d) The revenue commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.
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