This bill amends county authority to impose taxes under the Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act.
This bill:
- repeals the authority for a county to impose the tax, referred to as the restaurant tax, on food items and alcoholic beverage items sold at restaurants and customized prepared foods sold at convenience stores, gas stations, and grocery stores;
- replaces the restaurant tax with a tax on taxable transactions, other than food and food ingredients, at a rate that will generate an equivalent amount of revenue to the restaurant tax; and
- makes technical changes.

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