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F I S C A L I M P A C T R E P O R T





SPONSOR: Howes DATE TYPED: 02/04/00 HB
SHORT TITLE: Amend County Correctional Facility Tax Act SB 258
ANALYST: Eaton


REVENUE



Estimated Revenue
Subsequent

Years Impact

Recurring

or Non-Rec

Fund

Affected

FY00 FY01
NFI

(Parenthesis ( ) Indicate Revenue Decreases)



SOURCES OF INFORMATION



Administrative Office of the Courts (AOC)



SUMMARY



Synopsis of Bill



This bill amends sections of the County Correctional Facility Gross Receipts Tax (7-20(F)-2). The bill adds language to include eligibility of a class B county with a population between sixty thousand and sixty-three thousand (McKinley county: pop. 60,686).



The definition of correctional facility is amended to include courthouses and any other county facility used as a county administrative office.



A county board may enact the local (excise) tax option on a county-wide basis not to exceed 0.25%. The board may elect to submit to the voters the local tax option.



Synopsis of Bill



This bill allows counties to build judicial-correctional facilities that could be leased to the judiciary.



FISCAL IMPLICATIONS



The bill has no impact on state revenues.



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