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)
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.
Local sales and use tax; Pulaski County authorized to levy additional taxes for school projects.
City of Clarksdale; authorize levying of special sales tax on certain businesses to support public safety and economic growth.
Occupational safety: live events.
Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.
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.
Authorizes municipalities to impose a ticket tax on ticket sales for venues large enough to hold at least eight hundred (800) patrons, seated, of two dollars ($2) per ticket. The tax shall be redistributed to the locality where the venue is located.
Sales and use tax; revise provisions for maximum allowable tax rate; remove prohibition of simultaneously levying a LOST and a HOST