Legislation - HB0997

Authorizing a county or a municipal corporation to impose the admissions and amusement tax on certain gross receipts derived from the sale of food or beverages for consumption on the premises; prohibiting the imposition of the admissions and amusement tax on certain sales of food or beverages; establishing a maximum tax rate of 3% that a county or a municipal corporation may set on the sale of food or beverages; and providing that a certain combined maximum tax rate does not include a tax rate on the sale of food or beverages.

Committees

Original:: Ways and Means

Details

Cross-filed with: SB0324

Bill File Type: Regular

Effective Date(s): July 1, 2025

History

Legislation History
Chamber House Calendar Date 1/31/2025 Legislative Date 1/31/2025 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Admissions and Amusement Tax - Food and Beverages Proceedings
Chamber House Calendar Date 2/05/2025 Legislative Date 2/05/2025 Action Hearing 2/24 at 1:00 p.m. Proceedings
Chamber House Calendar Date 2/07/2025 Legislative Date 2/07/2025 Action Hearing canceled Proceedings
Chamber House Calendar Date 2/07/2025 Legislative Date 2/07/2025 Action Hearing 2/24 at 11:00 a.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	1/31/2025	1/31/2025	First Reading Ways and Means
			Text - First - Admissions and Amusement Tax - Food and Beverages
House	2/05/2025	2/05/2025	Hearing 2/24 at 1:00 p.m.
House	2/07/2025	2/07/2025	Hearing canceled
House	2/07/2025	2/07/2025	Hearing 2/24 at 11:00 a.m.

File Code

Subjects

Statutes