HB1400 Summary

• After January 1, 2016, every county sales tax levy submitted to voters must embrace only one subject, clearly expressed on the ballot, though multiple projects for that single purpose are permitted.

• Counties may levy sales taxes up to 2% on gross proceeds, subject to majority voter approval at special election, with applicability limited to the county's territorial limits.

• Counties with populations exceeding 300,000 may levy additional 1% sales taxes for specific purposes including jail facilities, aircraft manufacturing, qualified manufacturing facilities, federal facilities, economic development, and public improvements, each limited to 3 years.

• Hospital authorities created by combinations of cities, towns, and counties may levy up to 2% sales tax with voter approval from each jurisdiction, designated for planning, financing, and constructing hospitals or related medical facilities.

• Act becomes effective November 1, 2015.