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 remain clear and enforceable.

Additionally, the bill would remove the phrase "as a condition precedent to engaging in any business taxable under this article or for any other purpose," streamlining the language to focus solely on the imposition of taxes. This deletion simplifies the statute, making it more straightforward for businesses to understand their tax obligations without the added complexity of conditional language. Overall, these updates aim to improve the clarity and effectiveness of the tax statutes.

Statutes affected:
Introduced Version: 42-5038