S.B. 1176 Summary

• Removes the December 31, 2022 sunset date for county surcharges on state general excise and use taxes, allowing counties to continue levying these surcharges indefinitely.

• Establishes that ordinances adopted after July 1, 2017 cannot begin collection before January 1 of the following year.

• Changes county surcharge distribution from quarterly to monthly payments from the state to counties, with the state retaining 10% of gross proceeds to cover administrative costs.

• Maintains requirements that counties conduct public hearings before adopting surcharge ordinances and use revenue for public transportation purposes.

• Repeals previous sunset provisions and extension procedures from Act 247 (2005) and Act 240 (2015) to create a permanent authorization for county surcharges on state taxes.