SB 440 Summary

• Fire departments, volunteer fire departments, and emergency medical services providers serving political subdivisions not otherwise entitled to public safety LOIT tax revenue may apply to the county council (CAGIT counties) or county income tax council (COIT counties) before July 1 for distributions in the following calendar year.

• County councils or county income tax councils may adopt resolutions before September 1 to distribute specified amounts of public safety LOIT revenue to approved applicants, with resolutions applying only to the following calendar year.

• Total public safety LOIT distributions to all fire departments, volunteer fire departments, and emergency services providers in a calendar year cannot exceed 10% of total public safety LOIT revenue distributed to all entities that year.

• Public safety LOIT revenue distributed to fire departments, volunteer fire departments, or emergency medical services providers must be distributed before remaining revenue is distributed to counties and municipalities.

• Municipalities are entitled to receive public safety LOIT distributions only if they are carrying out or providing at least one public safety purpose listed in statute.

• Effective July 1, 2011.