authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

Summary

SB 96 permits counties to impose a gross receipts tax of up to 0.5% on taxable sales of goods and services. The revenue is placed in a county fund that must first be used to credit property taxes on owner‑occupied homes, with any excess later applied to agricultural and other property taxes. Property‑tax bills must now show any credit resulting from this tax.

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