SCHOOL FACILITY OCCUPATION TAX REVENUE

Session: 102nd General Assembly
Year: 2021
Bill #: HB4326
Category: Revenue
Position: No position
Mandate?
Revenue Loss?
Authority Preemption?

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Provides that 50% of the 2% deducted from the amounts collected for the school facility occupation tax shall be deposited into the Tax Compliance and Administration Fund and 50% shall be distributed to the regional superintendent of schools to cover the costs in administering and enforcing the provisions of this Section.



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