HB492 Summary

• Escambia County Commission may levy an additional 1 percent sales and use tax upon majority vote, in addition to all existing taxes.

• Tax applies to sales, use, storage, consumption, or gross receipts in the county, but excludes items currently exempt under state sales and use tax statutes.

• Tax shall be collected using the same procedures and timing as state sales and use taxes in Escambia County, with all existing state and local sales tax provisions applying to the administration and enforcement of this tax.

• All collected taxes must be remitted to Escambia County and deposited in the Escambia County General Fund for general county purposes.

• Act becomes effective immediately upon passage and approval by the Governor or upon otherwise becoming law.