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House Bill 1374


House Bill 1374

ARCHIVE (2012)

Latest Information

DIGEST OF INTRODUCED BILL


Municipal food and beverage tax. Authorizes a municipal legislative body to impose by ordinance a municipal food and beverage tax. Provides that the tax may not exceed 1% of the gross retail income received from retail food and beverage transactions. Provides that the tax does not apply to a transaction that is exempt from the sales tax. Provides that the tax does not apply to a consolidated city, a municipality that has imposed a food and beverage tax under current law, or a municipality entitled to receive county food and beverage tax revenue.
Current Status:
In Committee - first House
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