Authority and requirements modification for local sales and use taxes
Authority and requirements for local sales and use taxes modified.
Local sales tax enaction and or modification requirements modification
Local sales and use tax provisions modified, and requirements to enact or modify local sales tax modified.
Imposing of a local sales tax election modifications
Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.
Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.
Local sales and use tax provisions modified, local resolution submission and referendum requirements for imposing new local sales tax or modifying existing local sales tax clarified, and nexus requirement between nonresidents and project to be funded imposed.
Election requirements for imposition of a local sales and use tax modified.
Local sales and use tax provisions modified, and cities allowed to impose local sales tax if certain criteria are met.