SB 382 - Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed. This act provides that the term "county or municipality" shall include any taxing jurisdiction with the ability to impose a sales tax for emergency services. This act is identical to SB 1264 (2024) and HB 2503 (2024), and to a provision in SCS/SB 33 (2025) and SB 270 (2025), and is substantially similar to HCS/HB 641 (2025) and to a provision in SS#2/SCS/HB 199 (2025), SS/SCS/HB 225 (2025).
JOSH NORBERG