SB 513
Modifies a provision relating to tourism taxes in certain municipalities
LR Number:
Last Action:
4/3/2019 - Voted Do Pass S Local Government and Elections Committee
Journal Page:
Calendar Position:
Effective Date:
August 28, 2019

Current Bill Summary

SB 513 - Current law authorizes certain municipalities to impose a 4% tax on the price paid or charged for any admission ticket to or participation in any private tourist attraction in such municipality. This act provides that the sale of an admission ticket shall be deemed to have taken place within the municipality and shall be subject to tax regardless of the location at which or the vendor from whom the ticket is actually purchased, provided that the private tourist attraction for which the admission ticket is sold is physically located within the municipality. (Section 94.802)

This act also provides that a provision in current law limiting the applicability of hotel, occupancy, and other taxes related to transient accommodations shall only apply to hotel, occupancy, and transient guest taxes, and not to other tourism related taxes. (Section 67.662)

This act is substantially similar to HCS/HB 863 (2019) and to provisions contained in HCS/SB 152 (2019).



No Amendments Found.