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IN SB0268

Bill

Status

Introduced

1/7/2015

Primary Sponsor

Dennis Kruse

Click for details

Origin

Senate

2015 Regular Session

AI Summary

Senate Bill 268 Summary

  • Municipal fiscal officers may request from the Department of State Revenue a statement showing the percentage of food and beverage tax collected within their municipality in the preceding year.

  • The percentage is calculated as the dollar amount of food and beverage tax collected in the municipality divided by the total dollar amount collected throughout the entire county.

  • The Department of State Revenue must provide the requested statement within 30 days of receiving the request.

  • The Department may divulge otherwise confidential tax information to municipal fiscal officers, and fiscal officers may publicly disclose the information contained in the statement.

  • The bill becomes effective upon passage and declares an emergency for its implementation.

Legislative Description

Food and beverage taxes. Provides that a fiscal officer of a municipality in which a food and beverage tax is imposed and collected may request from the department of state revenue a statement of the percentage amount of food and beverage tax collected within the municipality in the preceding year. Requires the department of state revenue, upon receipt of a request, to: (1) determine the percentage amount of food and beverage tax collected within the municipality; and (2) furnish the fiscal officer of the municipality with a statement of the percentage amount not more than 30 days after the department

Last Action

First Reading: referred to Committee on Tax & Fiscal Policy

1/7/2015

Committee Referrals

Tax and Fiscal Policy1/7/2015

Full Bill Text

No bill text available