SB0356: Hospitality taxes.

Legislative Summary

Hospitality taxes. Prohibits the civic center authority in Delaware County, which is established to receive and administer tax revenue from the county's food and beverage tax, from delegating any of its authorities under the food and beverage statute or from transferring any food and beverage tax revenue to governmental, not-for-profit, or other private entities under a lease or contractual arrangement for the purpose of operating, maintaining, and promoting the use of a civic center. Provides that if the fiscal body of Delaware County does not fix the budget, tax rate, and tax levy for the ensuing budget year as required, the most recent annual appropriations and annual tax levy are continued for the ensuing budget year.