| Synopsis: | Providing that the admissions and amusement tax may not be imposed by a county on gross receipts derived from any admissions and amusement charge for activities related to agricultural tourism or the promotion of valued-added agricultural products on a farm or by a specified organization; and defining "agricultural tourism" as any agricultural or horticultural activity conducted for the purpose of entertainment or education; etc. |
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| Analysis: | Fiscal and Policy Note |
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| All Sponsors: | Senators Eckardt, Bates, Cassilly, Edwards, Hershey, Hough, Jennings, Klausmeier, Salling, Serafini, Simonaire, and Waugh |
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| Additional Facts: | Bill File Type: Regular
Effective Date(s): July 1, 2017
Bill imposes a local government mandate which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit |
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| Committee(s): | |
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| Broad Subject(s): | Taxes - Miscellaneous
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| Narrow Subject(s): | Admissions and Amusement Tax
Agriculture -see also- Farmland
Commerce and Business -see also- Dealers; Elec. Comm.; etc.
Nonprofit Organizations
Tourism
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| Statutes: | Article - Tax - General
(4-101, 4-103) |
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