Sales and Use Taxes; any existing special district option sales and use tax (FLOST) cease to be imposed and levied immediately prior to the imposition of any local homestead option sales tax (LHOST); require

Summary

The bill requires any current special‑district option sales and use tax (FLOST) to end immediately before a local homestead option sales tax (LHOST) can be levied. It affects special districts that collect FLOST and local governments considering LHOST, aiming to prevent overlapping tax burdens.

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