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2001 SESSION

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SB 1403 Local consumer utility tax.

Introduced by: Frank M. Ruff (by request) | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local consumer utility tax. Authorizes a county to impose a tax on the consumption of water, heat, light, and power by the residents of a town within such county in accordance with an ordinance adopted by the governing body of the county. Current law prohibits a county consumer utility tax upon town residents if the town provides police or fire protection, and water or sewer services, or if the town constitutes a special school district and is operated as a special school district. This bill would permit a county consumer utility tax on town residents in all cases, as long as an enabling ordinance is adopted by the county's board of supervisors.


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