Environmental & Healthcare Legislative Watch50 States · D.C. · U.S. Congress
From official state and federal legislative records. Informational only, not legal advice.
With a committee
A small team of lawmakers (a committee) is reading it closely and deciding if it's a good idea.
Next: the committee votes on whether it moves to the full chamber.
In plain words
AI summaryWritten by AI from the bill text. Check the official text before relying on it.
Fiscal Summary OTHER FISCAL IMPACT The precise permissive decrease in local revenue is dependent on action by metropolitan governments and cannot be reasonably determined. The maximum permissive decrease in local revenue is estimated to be $49,927,500 in FY26-27 and $66,570,000 in FY27-28 and subsequent years. Bill Summary Present law authorizes local governments to add their own sales tax of up to 2.75% through a local ordinance or resolution. However, they can only apply that tax to the first $1,600 of the price of any single item of personal property. If a county has not maxed out its local sales tax of 2.75%, then a city or town inside the county can add its own tax to reach the maximum. That city or town may then decide to either tax food at a lower rate or not at all. Once the incorporated city or town passes the ordinance to charge a local tax and sends a certified copy to the department of revenue, the change becomes effective after 60 days. METROPOLITAN GOVERNMENTS This bill authorizes metropolitan governments to levy a tax in the same way a city or town is permitted to, as outlined above. A metropolitan government may either tax food and food ingredients for human consumption at a lower rate, or exempt from the city tax rate the retail sale of food and food ingredients, within the metropolitan government. However, such an exemption does not affect the continued collection by a metropolitan government of a local option transit surcharge levied on the retail sale of food and food ingredients. This bill requires the metropolitan government to send a certified copy of the adopted resolution to the department of revenue. The reduced tax rate or exemption becomes effective 60 days after the department receives the certified copy. For metropolitan governments, the reduced tax rate or exemption applies only to tax
