HB131 Summary

• Authorizes county commissions to levy and collect additional privilege license taxes, excise taxes, and sales and use taxes beyond those already authorized by law.

• County commissions may implement additional taxes with or without a referendum, at the sole discretion of the county commission.

• If a county commission chooses to require a referendum, the election must be held between 30 and 90 days after the county commission adopts a resolution to levy the tax, with approval requiring a majority vote.

• All revenue from authorized taxes shall be deposited in the county treasury and used as prescribed by the county commission.

• Provisions of this act are supplemental and cumulative to all existing county taxation laws and become effective immediately upon passage and Governor approval.