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FISCAL NOTE
House Bill 164
Committee: Judiciary Sponsor: Representative Ben Robbins
Analyst: Peter Grogan Date: 02/19/2024
House Bill 164 as introduced would increase receipts to the Department of Mental Health, to be
used for the care and treatment of individuals with behavioral health needs, by an undetermined
amount dependent on the revenue generated from the levy of a 10% tax on the gross receipts of
all sales, distributions, memberships, subscriptions, performances, and all other content from
material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this
state. This bill would provide that this tax would be in addition to all other taxes and may be
collected by the Department of Revenue in the same manner as state sales and use taxes.
In addition, this bill would provide for individuals that are injured by violations of the
provisions of this bill to seek a civil remedy. This bill would also provide for the recovery of
civil penalties of up to $10,000 per violation by the Office of the Attorney General.
Finally this bill could increase receipts to the State General Fund from fines; increase receipts to
the State General Fund, county general funds and other funds to which court costs are deposited;
and could increase the obligations of the State General Fund, district attorneys, the Bureau of
Pardons and Paroles, the Department of Corrections, and community corrections programs by an
undetermined amount dependent upon the number of persons charged with and convicted of the
offenses provided by the bill and the penalties imposed.