Authorizing counties to impose an earnings tax.

Summary

SB 108 would give each county the authority to impose an earnings tax on the salaries, wages, commissions and similar compensation of both residents and non‑residents who work in the county, capped at 1% per year. The tax revenue would be used for general county purposes and to reduce property‑tax burdens, but the measure requires approval by a majority of county voters and includes various exemption and credit provisions. The bill died in committee and did not become law.

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