SB 47 -This act modifies provisions relating to local sales taxes.EARLY CHILDHOOD SALES TAX
This act allows Greene County and any city within the county to impose a sales tax, upon approval of a majority of the voters, not to exceed one-fourth of one percent for the purpose of funding early childhood education in the county or city. The vote shall occur on a general election day. (Section 67.1790)
This provision is identical to a provision contained in SCS/HCS/HB 252 (2021), SS#2/SCS/HCS/HB 1854 (2020), and HCS/SS#2/SB 704 (2020), and is substantially similar to HB 248 (2021) and HB 1480 (2020), and to a provision contained in SCS/SB 770 (2020) and SCS/HB 1700 (2020).
TRANSIENT GUEST TAXES
This act authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 2.5% of the charges per occupied room per night. Such tax shall be used solely for capital improvements that can be demonstrated to increase the number of overnight visitors.
Upon approval by the voters, the city may adopt rules and regulations for the internal collection of the tax, or may enter into an agreement with the Department of Revenue for the collection of the tax. The vote shall occur on a general election day. (Section 94.842)
This provision is identical to a provision contained in CCS/HCS/SB 365 (2021), SCS/HCS/HB 252 (2021), HCS/HB 1274 (2021), and HCS/HB 1336 (2021), and is substantially similar to SB 387 (2019) and HB 1073 (2019), and to a provision contained in SS#2/SCS/HCS/HB 1854 (2020), HCS/SS#2/SB 704 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SCS/SB 616 (2020), HCS/SCS/SB 725 (2020), SCS/SB 770 (2020), SS/SCS/SBs 46 & 50 (2019), SCS/HCS/HB 674 (2019), SCS/HB 761 (2019), and SCS/HB 1700 (2020).
JOSH NORBERG