SCS/SB 735 - This act modifies provisions relating to certain special taxing districts. NEIGHBORHOOD IMPROVEMENT DISTRICTS This act requires a neighborhood improvement district to be terminated upon the completion of the improvements for which the district was established and the satisfaction of all debt obligations incurred by such district. (Section 67.457) COMMUNITY IMPROVEMENT DISTRICTS Current law allows for a petition for a community improvement district (CID) to be terminated by ordinance prior to the expiration of the term of the CID if the CID has no outstanding obligations. This act requires such CID to be terminated. (Section 67.1481) Current law authorizes CIDs to levy a sales tax on all retail sales made in the district which are subject to taxation, with exceptions. This act provides that the CID sales tax shall not apply to sales of food, as defined in current law for the purposes of sales taxes. Additionally, current law limits the rate of the CID sales tax levy to a maximum of one percent. This act limits the total amount of combined sales taxes at any given location in the district to 3.25%, as described in the act. (Section 67.1545) TRANSPORTATION DEVELOPMENT DISTRICTS Current law authorizes transportation development districts (TDDs) to levy a sales tax to fund projects within the district. This act provides that sales of food, as defined in current law for the purposes of sales taxes, shall be exempt from such sales taxes. Additionally, current law limits the rate of the TDD sales tax levy to a maximum of one percent. This act limits the total amount of combined sales taxes at any given location in the district to 3.25%, as described in the act. (Sections 238.235 and 238.236) Current law also requires that the governing board of a TDD to submit to voters of the district a question to abolish the district when the district has completed its project or the board determines that it is unable to complete the project. This act requires the board to abolish the district under such circumstances without submitting a question to the voters of the district. (Section 238.275) JOSH NORBERG