HB629 Summary

• Authorizes Macon County Commission to levy a temporary one-half cent sales and use tax, effective only until November 30, 2020.

• Proceeds from the tax must be deposited in the Macon County General Fund and used exclusively to fund ambulance services for county citizens.

• Tax is collected using the same methods and timing as state sales and use taxes, with items exempt under state law also exempt from this tax.

• Business owners must add the tax to sales prices and collect it from purchasers; refunding or absorbing the tax is prohibited.

• County has authority to collect, enforce, and administer the tax using all powers and remedies available under existing sales and use tax statutes.