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2000 SESSION

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HB 416 Alcoholic beverage control; local taxes on alcoholic beverages.

Introduced by: John S. (Jack) Reid | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Alcoholic beverage control; local taxes on alcoholic beverages. Provides that no provision of law, general or special, shall authorize any county, city or town to adopt any ordinance or resolution which imposes any tax on the sale of alcoholic beverages, except for certain local taxes enumerated in the bill. However, this shall not affect the authority of any locality to impose a license or privilege tax or fee on a business engaged in the sale of alcoholic beverages if such is based on a flat or percent fee or is an annual or privilege tax which includes alcoholic beverages and treats them the same as nonalcoholic beverages.

SUMMARY AS PASSED HOUSE:

Alcoholic beverage control; local taxes on alcoholic beverages. Provides that no provision of law, general or special, shall authorize any county, city or town, to adopt any ordinance or resolution which imposes any tax on the sale of alcoholic beverages, except for certain local taxes enumerated in the bill. However, this shall not affect the authority of any locality to impose a license or privilege tax or fee on a business engaged in the sale of alcoholic beverages if such is based on a flat or percent fee or is an annual or privilege tax which includes alcoholic beverages and treats them the same as nonalcoholic beverages.

SUMMARY AS INTRODUCED:

Alcoholic beverage control; local taxes on alcoholic beverages. Provides that notwithstanding any contrary provision of law, general or special, no county, city or town shall, except for local sales or meals taxes, adopt any ordinance or resolution which imposes any tax on the sale of alcoholic beverages.