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Introduced House Bill (H)

Authored by

DIGEST

Uniform tax and annexation waivers. 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 that is receiving county food and beverage tax revenue. Provides the following with regard to a Uniform tax and annexation waivers. 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 that is receiving county food and beverage tax revenue. Provides the following with regard to a waiver of remonstrance of annexation executed before, on, or after June 30, 2018: (1) The waiver is void if the waiver is recorded more than 90 business days after the date the waiver was executed. (2) The waiver expires not later than 15 years after the date the waiver was executed. (3) A void or expired waiver does not invalidate an annexation that was effective on or before July 1, 2018. ... View more