MACo Associate Director Kevin Kinnally testified February 27, 2020, in opposition to HB 1280 – Admissions and Amusement Tax – Small Business Exemption before the House Ways and Means Committee. This bill prohibits local governments from imposing the admissions and amusement tax on the gross receipts of specified businesses.
From the MACo Testimony:
This bill prohibits a county or municipality from imposing the admissions and amusement tax on the gross receipts of a business that has total gross receipts of less than $75,000 in a calendar year. According to the bill’s fiscal note, the Department of Legislative Services cannot reliably estimate the bill’s fiscal impact on local governments. However, counties believe that the bill will have a significant impact on local revenues, which are sorely needed to fund education, public safety, infrastructure, and other essential services.
Follow MACo’s advocacy efforts during the 2020 legislative session on MACo’s Legislative Tracking Database.