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Engrossed Senate Bill (S)

DIGEST

Study committee review of food and beverage taxes. Requires each political subdivision or other entity that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Urges the legislative council to assign to the fiscal policy interim study committee the task of conducting a review of each food and beverage tax statute, including: (1) the purposes for which revenue from each food and beverage tax may be used; and (2) the expiration date of each food and beverage tax, if any. Study committee review of food and beverage taxes. Requires each political subdivision or other entity that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Urges the legislative council to assign to the fiscal policy interim study committee the task of conducting a review of each food and beverage tax statute, including: (1) the purposes for which revenue from each food and beverage tax may be used; and (2) the expiration date of each food and beverage tax, if any.