This bill amends the restaurant tax within the Tourism, Recreation, Cultural, Convention, and Airport Facilities tax.
This bill:
- defines terms;
- imposes the 1% county tax historically imposed only in restaurants on certain prepared food transactions in a convenience store, gas station, or grocery store; and
- makes technical changes.

Statutes affected:
Introduced: 59-12-602
Substitute #1: 59-12-602
Enrolled: 59-12-602, 59-12-603
Substitute #2: 59-12-603