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SCS/SB 149 - For all tax years beginning on or after January 1, 2020, this act places a cap of 9.0% on the combined rate of local sales taxes for any given taxing jurisdiction, provided that transient guest taxes shall not be considered local sales taxes. (Section 32.087) This provision is substantially similar to a provision contained in SCS/SB 52 (2019) and SS/HCS/HB 255 (2019). This act also provides that, following the 2020 decennial census, any sign or guide board on a state highway marking the geographical limits of a city, town, or village shall display the highest combined rate of local sales taxes imposed within such city, town, or village. (Section 227.222) JOSHUA NORBERG
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