Preheat oven to 350 degrees F (175 degrees C). Line a baking sheet with foil and spray with nonstick spray.
Cook and stir ground beef in a skillet over medium heat until browned and crumbly, about 8 minutes. Drain excess oil from the skillet. Stir in taco seasoning until well mixed. Cook for an additional 2 minutes, then remove beef mixture to a paper towel-lined plate to soak up any excess moisture.
Spread tortilla chips in a single layer onto the prepared baking sheet, making sure they don't overlap (you may need to use two baking sheets.) Top each chip with a small amount of cheese, a spoonful of the beef mixture, some salsa, followed by a little sour cream. Finally, sprinkle remaining cheese over the top of each chip, being careful to keep the cheese on the chip so when it melts it doesn't stick to the baking sheet.
Bake in the pre-heated oven for 5 minutes, or until the cheese has melted.
Pipe or dollop a small amount of the remaining sour cream on the very top of each taco bite. Serve on a platter.