Authorizes the secretary of the Department of Revenue to act as the central tax collector for local sales and use taxes and occupational license taxes
Provides relative to state and local sales and use tax exemptions for sales at publicly owned domed stadium facilities, baseball facilities, and other facilities (Item #35)
Local sales and use tax; Pulaski County authorized to levy additional taxes for school projects.
Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.
Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.
City of Clarksdale; authorize levying of special sales tax on certain businesses to support public safety and economic growth.
Occupational safety: live events.
Revenue and taxation; maximum amount of local sales and use taxes that may be imposed; provide
Expanding the eligible uses to qualify for the 0% state sales tax rate for certain utilities and providing for the levying of local sales tax on such sales by cities and counties.