SB 99 - Current law authorizes community improvement districts (CIDs) and transportation development districts (TDDs) to impose a sales tax on purchases made within such districts if approved by a majority of voters living within the district. This act requires such sales taxes to be approved by a majority of the voters of the municipality or county in which the district is located. Additionally, current law authorizes TDDs to charge and collect tolls or fees for the use of a project if approved by a majority of voters within the district. This act requires such tolls or fees to be approved by a majority of voters within the municipality or county in which the TDD is located. This act is substantially similar to SB 646 (2020) and to provisions contained in SS#2/SCS/HCS/HB 1854 (2020) and HCS/SCS/SB 616 (2020).
JOSH NORBERG