summary
Introduced
01/21/2025
01/21/2025
In Committee
03/04/2025
03/04/2025
Crossed Over
02/21/2025
02/21/2025
Passed
03/12/2025
03/12/2025
Dead
Signed/Enacted/Adopted
03/25/2025
03/25/2025
Introduced Session
2025 General Session
Bill Summary
General Description: This bill amends the restaurant tax within the Tourism, Recreation, Cultural, Convention, and Airport Facilities tax.
AI Summary
This bill modifies the definitions and tax provisions related to tourism, recreation, cultural, convention, and airport facilities taxes, with a focus on restaurant and food-related sales. The bill adds new definitions for terms like "convenience store," "customized" (referring to food preparation), "gas station," and "grocery store," and updates the definition of "restaurant" to more precisely distinguish between different types of food service establishments. The bill allows county legislative bodies to impose a tax of up to 1% on sales of alcoholic beverages, food and food ingredients sold by restaurants, and customized prepared food sold by convenience stores, gas stations, or grocery stores. Counties can use the tax revenue for tourism promotion, development, and maintenance of various facilities like airports, convention centers, and recreation sites. For counties in less populated areas, the revenue can also be used to mitigate tourism impacts through services like solid waste disposal, search and rescue, law enforcement, emergency medical services, and fire protection. The bill specifies detailed provisions for tax implementation, including notification requirements, administrative procedures, and revenue distribution. The bill is set to take effect on January 1, 2026.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Governor Signed in Lieutenant Governor's office for filing (on 03/25/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
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