S.B. 2686 Summary

• Extends the deadline for counties to adopt a surcharge on state tax ordinance from March 31, 2019 to September 30, 2020, with surcharges beginning January 1, 2021 for ordinances adopted during this extended period.

• Allows counties with populations of 500,000 or less that adopt a county surcharge on state tax to use surcharge revenues for disaster relief, in addition to existing authorized uses for public transportation and Americans with Disabilities Act compliance.

• Maintains the requirement that counties conduct public hearings before adopting surcharge ordinances and notify the State Director of Taxation within ten days of adoption.

• Preserves the expiration date of December 31, 2030 for all county surcharges on state tax, regardless of adoption date.

• Takes effect July 1, 2020.