Food and beverage taxes.

Authors: Representative Alan Morrison

Co-authors: Representative John Price, Representative Edward DeLaney

Sponsors: Senator Philip Boots, Senator Jon Ford

Advisors: Representative John Price, Representative Jeffrey Thompson, Representative Cherrish Pryor

Digest

Authorizes the fiscal body of the town of Rockville to adopt a town food and beverage tax. Provides that the tax rate may not exceed 1%. Specifies the purposes for which the Rockville food and beverage tax may be used. Authorizes the fiscal body of Orange County to adopt a food and beverage tax of not more than 1%. Specifies the permissible uses of the tax revenue. Urges the legislative council to assign to a study committee the topic of whether a uniform food and beverage tax should be enacted into law to allow local governments to adopt such a tax.