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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