DIGEST OF INTRODUCED BILL
Uniform food and beverage and innkeepers taxes. Provides that taxes imposed under the uniform county innkeeper's tax law may be used to enhance and conserve natural resources, promote and encourage economic and industrial development, and promote and encourage the development of the arts. Authorizes a county, city, or town to adopt a 1% local food and beverage tax under a uniform procedure. Provides that the tax may be used for reduction of the unit's property tax levy, targeted property tax relief, debt service or lease rentals, capital projects, operating revenue, pension liabilities, or any other purpose that the fiscal body determines is in the best interests of the unit.