Bill Information

An Act authorizing counties to impose sales and use or personal income taxes or in certain circumstances a combination of both; authorizing municipalities to impose personal income and municipal service taxes; empowering municipalities to require county sales and use taxes; authorizing school districts to impose taxes on personal income; providing for the levying, assessment and collection of such taxes; providing for the powers and duties of the Department of Community and Economic Development, the Department of Revenue and the State Treasurer; and providing for limitations on spending by counties, municipalities and school districts.