SB401 Summary

• Authorizes Macon County Commission to levy a temporary one-half cent sales and use tax, with authority expiring November 30, 2020.

• All collected taxes 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 the same exemptions applying.

• Businesses must add the tax to sales prices and collect from purchasers; it is unlawful to refund, absorb, or advertise absorption of any portion of the tax.

• Tax creates a debt to Macon County secured by a lien on property of those owing or required to collect the tax, with the county having authority to enforce collection using existing sales tax enforcement mechanisms.