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AL HB15
Bill
Status
2/8/2023
Primary Sponsor
Christopher England
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AI Summary
HB15 Summary
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Authorizes municipal governing bodies to reduce or eliminate local sales and use tax rates on food, which they currently lack authority to do.
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Defines "food" by reference to the federal Supplemental Nutrition Assistance Program definition in 7 U.S.C. § 2011 et seq., regardless of where or how food is sold.
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Requires municipalities to propose any food tax reduction or elimination after a public hearing and approve it by city council resolution before implementation in the following fiscal year.
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Allows municipalities that reduce or eliminate food taxes to subsequently increase the rate or levy a new tax on food by following the same public hearing and resolution process.
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Becomes effective on the first day of the third month following passage and gubernatorial approval or otherwise becoming law.
Legislative Description
Relating to any municipality; to authorize the governing body of a municipality to reduce or eliminate its local sales and use tax rate on food; and to provide an effective date.
Authorize governing body of a municipality to reduce or eliminate local sales and use tax on food.
Last Action
Introduced and Referred to House County and Municipal Government
2/8/2023