HB4915 Summary

• Amends the Special County Occupation Tax Law to allow counties to impose sales taxes for "active transportation" and "public transportation" purposes in addition to existing purposes (public safety, public facilities, mental health, substance abuse, and transportation).

• Defines "active transportation purposes" as efforts to replace motor vehicle miles with biking, walking, or rolling, including safe bicycle and pedestrian routes and related infrastructure.

• Defines "public transportation purposes" as efforts to expand, improve, or facilitate public mass transportation systems as defined under the Local Mass Transit District Act.

• Adds ballot propositions for both active transportation and public transportation purposes, allowing counties to impose taxes in one-quarter percent increments subject to voter approval.

• Updates the Simplified Sales and Use Tax Administration Act to include the renamed law as the "Special County Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, Active Transportation, Public Transportation, or Transportation Law."