Bill > HB2436

This bill proposes to create a new local sales and use tax that counties and cities can impose. The key provisions are: 1. Counties and cities can submit a proposition to their voters to approve a 0.5% sales and use tax. If approved, the county or city can then impose the tax. 2. The combined total local sales and use tax cannot exceed 0.5%. If both a county and a city impose the tax, the city's tax is credited against the county's tax. 3. The Department of Revenue will collect the tax on behalf of the county or city at no cost, and distribute the revenue on a monthly basis. 4. The new local tax would be in addition to the existing state sales and use tax.