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2005 SESSION

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SB 755 Food and beverage tax; imposition in Washington County.

Introduced by: William C. Wampler, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Local meals tax; Washington County.  Adds Washington County to those counties that are authorized to impose a meals tax up to four percent upon a public hearing and unanimous approval by the local governing body of the locality. In general, counties may impose a local meals tax upon approval by referendum. However, several counties have been authorized to impose a meals tax upon a public hearing and unanimous approval by the local governing body. The bill also makes corrections to the technical changes made in the 2004 Session that replaced indirect references (e.g. population brackets) to counties with the names of the counties for the transient occupancy taxes and the food and beverage taxes. Specifically, the bill adds counties that had grown into population brackets before the technical changes became effective, and are imposing the tax.


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