This bill imposes a tax on certain sales and content, and enacts provisions relating to publishers and distributors of material harmful to minors.
This bill:
- defines terms;
- imposes a tax on gross receipts from sales, distributions, memberships, subscriptions, performances, and content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state;
- provides for administration and collection of the tax by the State Tax Commission;
- creates the Teen Mental Health Restricted Account within the General Fund;
- directs tax revenues to the Department of Health and Human Services for mental health prevention, treatment, and recovery services for teens;
- requires commercial entities that publish or distribute material harmful to minors to provide notification to the Division of Consumer Protection (division);
- establishes an annual notification fee to fund monitoring and auditing of age verification compliance by the division;
- authorizes the division to monitor, audit, and investigate compliance with age verification requirements;
- provides administrative penalties for failure to provide notification;
- provides rulemaking authority; and
- makes technical and conforming changes.