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2022 SESSION

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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

• 01/04/22  House: Prefiled and ordered printed; offered 01/12/22 22101468D  pdf | impact statements

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