HB 1311 — Adoption of food and beverage taxes.

1 sponsors · 0 co-sponsors · 149 not signed on

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Frequently asked questions

What does HB 1311 do?

Provides that a local unit fiscal body may impose a uniform food and beverage tax if the local unit is not required or authorized to impose a food and beverage tax under any other law (other than the stadium and convention funding food and beverage tax). Provides that a local unit must receive legislative approval to impose a food and beverage tax. Provides that the local business community or a group of local businesses that would be required to collect the tax must show support for the tax. Provides that a local unit fiscal body must pass a resolution of support and intent to approve a food and beverage tax under this chapter. Provides that after a local unit passes a resolution of support to approve a food and beverage tax, the local unit may adopt an ordinance to impose an excise tax. Specifies that the tax rate may not exceed 1% and must be imposed in increments of 0.25%. Provides that a group of three or more local units working toward a common project may impose a tax rate of up to 3%. Provides that revenue from the tax may be used by the local unit, after appropriation by the local unit fiscal body, only for: (1) capital improvements that promote economic development and complement and enhance the level of visitation in the local unit, including fairgrounds, convention centers, or conference centers; (2) certain costs that are necessary or useful for such a capital improvement; and (3) paying the principal and interest of any bonds issued or lease rental payments for a lease entered into for these purposes. Specifies that the tax revenue may not be used to: (1) pay for any operating expenses of an operating capital project; or (2) pay any local unit operating expenses. Authorizes the local unit fiscal body to pledge the tax revenue to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the local unit for purposes authorized under the uniform food and beverage tax law. Specifies that a uniform food and beverage tax imposed in a local unit remains in effect until the expiration of the capital improvement bond or lease being used to carry out the capital improvements.

Who sponsors HB 1311?

HB 1311 is sponsored by Harold Slager (Republican).

What is the current status of HB 1311?

This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

Where can I track HB 1311?

Track HB 1311 free on One Click Politics — get push/email alerts when it moves.