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2022 SESSION
HB 75 Localities; restricts authority to impose transient occupancy tax at rate that exceeds five percent.
Introduced by: R. Lee Ware | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Local taxing authority. Restricts localities from imposing a transient occupancy tax at a rate that exceeds five percent and provides that any tax revenues from a rate of greater than two percent but less than five percent shall be spent solely for tourism-related and travel-related purposes. The bill also lowers the amount of food and beverage tax that counties can impose from six percent to a total of four percent. Under the bill, a county is able to impose a food and beverage tax at up to two percent without restriction, but that would require approval via a referendum in order to impose the tax at four percent.
FULL TEXT
HISTORY
- 01/04/22 House: Prefiled and ordered printed; offered 01/12/22 22101468D
- 01/04/22 House: Referred to Committee on Finance
- 01/27/22 House: Assigned Finance sub: Subcommittee #2
- 01/31/22 House: Subcommittee recommends laying on the table (9-Y 0-N)
- 02/15/22 House: Left in Finance