DIGEST OF INTRODUCED BILL
County collection of taxes. Provides that the department of state revenue shall quarterly provide the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax, with the name of each business collecting the tax and the amount of tax collected by each business. Gives a county fiscal officer conducting an investigation relating to the innkeeper's tax, food and beverage tax, or admissions tax concurrent jurisdiction with the department and the audit, investigatory, appraisal, and enforcement powers of the department. Permits a county fiscal officer to recover court costs, fees, and other expenses in connection with an action brought under this law.