SB1683 Summary

• Amends the Counties Code to redirect 1% of school facility occupation taxes collected to regional superintendents of schools for administration and enforcement costs, rather than depositing these funds into the Tax Compliance and Administration Fund.

• Changes the distribution formula for school facility occupation tax revenues so that of the 2% administrative deduction, 1% goes to the Department of Revenue and 1% goes to the regional superintendent of schools.

• Effective July 1, 2021.