MACo Legislative Director Kevin Kinnally today testified in opposition of HB 1079 – Admissions and Amusement Tax -Exemptions – Activities That Promote Health and Physical Well-Being. This bill prohibits local governments from imposing the admissions amusement tax on the gross receipts of businesses offering activities that “promote health and physical well-being,” including tennis centers, fitness centers, gymnasiums, and sports facilities.
From the MACo Testimony:
MACo is concerned with the carryover county fiscal effects of this legislation and would prefer approaches that provide local autonomy to determine the best way to provide tax incentives, rather than those that mandate reductions in local revenue sources.
HB 1079 prohibits a county or municipality from imposing the admissions and amusement tax on the gross receipts of businesses offering activities that “promote health and physical wellbeing,” including tennis centers, fitness centers, gymnasiums, and sports facilities. This bill would have a significant impact on local revenues, which are sorely needed to fund public health, schools, public safety, infrastructure, and other essential services.
Follow MACo’s advocacy efforts during the 2021 legislative session on MACo’s Legislative Tracking Database.