H.F. 621 Summary

• Reverses the order of local sales tax approval by requiring political subdivisions to submit the tax for voter approval before seeking legislative authority, instead of obtaining legislative approval first.

• Repeals the requirement for political subdivisions to submit a local resolution to legislative committees before requesting special law authority to impose a local sales tax.

• Prohibits political subdivisions from advertising or promoting sales tax referendums, limiting spending to conducting elections, providing factual information about projects and tax impacts, and holding public forums with equal time for proponents and opponents.

• Limits local sales taxes to construction and rehabilitation of capital projects with demonstrated regional benefit, and restricts jurisdictions to funding no more than five capital projects with a single local sales tax.

• Prohibits a political subdivision from imposing a local sales tax for one year after a previous local sales tax has expired or been terminated.