Under existing law, the proceeds from the simplified sellers use tax are divided equally between the state and local governments with the amount distributed to the counties and municipalities allocated on a prorated basis according to the most recent federal decennial census prior to the distribution. This bill changes the methodology for distribution of the county and municipal share of the simplified sellers use tax to be based on population projections from the U.S. Census Bureau Population and Housing Estimates Program updated every five years.

Statutes affected:
Introduced: 40-23-197