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2010 SESSION

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SB 280 Food and beverage tax; locality to set amount.

Introduced by: Frederick M. Quayle | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

County meals tax; rate of tax and approval required. Removes the current cap of four percent for the county meals tax and allows counties to impose an uncapped rate. The bill would also allow counties to adopt or increase a meals tax by a majority vote of members of the governing body.

SUMMARY AS INTRODUCED:

County meals tax; rate of tax and approval required. Removes the current cap of four percent for the county meals tax and allows counties to impose an uncapped rate. The bill would also allow counties to adopt or increase a meals tax by a majority vote of the elected members of the governing body.

Current law provides that a meals tax imposed by a county may not exceed four percent of the charge for food and beverages. In general, current law also requires approval by referendum before a county may impose a meals tax.