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2011 SESSION

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HB 1451 Transient occupancy and food and beverage taxes; adds Madison County to those that may impose.

Introduced by: Edward T. Scott | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Combined transient occupancy and food and beverage tax.  Permits Madison County to impose a combined transient occupancy and food and beverage tax, at a rate not to exceed four percent, on the total amount charged by a bed and breakfast when the charges for the occupancy of the room or space and for the sale of food and beverages are assessed in the aggregate and not separately stated. The tax shall be levied only if a food and beverage tax has been approved in a referendum within the county.


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