The proposed bill would amend current statutes regarding transaction privilege taxes by updating the language to clarify that taxes imposed by the article are in addition to all other licenses and taxes levied by law. Specifically, it would replace the phrase "shall be" with "are" to affirm the ongoing applicability of these taxes. This change aims to enhance clarity and ensure that the tax obligations are clearly understood as supplementary to other legal requirements.

Additionally, the bill introduces new language that emphasizes the comprehensive nature of the tax obligations, reinforcing that they apply regardless of whether they are a condition for engaging in business or for any other purpose. This amendment seeks to eliminate any ambiguity in the existing statute and ensure that all relevant taxes and licenses are accounted for in the context of transaction privilege taxes.

Statutes affected:
Introduced Version: 42-5038