Senate Bill 268
Introduced Senate Bill (S)
DIGEST
Food and beverage taxes. Provides that a fiscal officer of a municipality in which a food and beverage tax is imposed and collected may request from the department of state revenue a statement of the percentage amount of food and beverage tax collected within the municipality in the preceding year. Requires the department of state revenue, upon receipt of a request, to: (1) determine the percentage amount of food and beverage tax collected within the municipality; and (2) furnish the fiscal officer of the municipality with a statement of the percentage amount not more than 30 days after the department
Food and beverage taxes. Provides that a fiscal officer of a municipality in which a food and beverage tax is imposed and collected may request from the department of state revenue a statement of the percentage amount of food and beverage tax collected within the municipality in the preceding year. Requires the department of state revenue, upon receipt of a request, to: (1) determine the percentage amount of food and beverage tax collected within the municipality; and (2) furnish the fiscal officer of the municipality with a statement of the percentage amount not more than 30 days after the department
receives the request. Provides that the department of state revenue may divulge in a statement to a fiscal officer of a municipality information that may otherwise be confidential. Provides that a fiscal officer of a municipality to which a statement is furnished may publicly disclose the information contained in the statement.
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