Authorizing the imposition of a privilege tax by a municipality for the privilege of selling alcoholic beverages, food and food ingredients and tobacco within a community improvement district.

Summary

The bill lets a city or county impose a small additional tax on the gross receipts from selling alcoholic beverages, food and its ingredients, and tobacco inside a designated community improvement district. The tax is collected from consumers by sellers, sent to the state revenue department, and the money is used to finance district projects through bonds or pay‑as‑you‑go financing. It failed to pass and died in committee.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share