SB400
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Status:
Passed
Latest Action:
March 10, 2026
Governor's Action Deadline 11:59 p.m., April 13, 2026
Chief Patron:
Danny Diggs (R)
Session:
2026 Regular Session
Summary
As Introduced. Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Allows a county in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on ... (More) admissions for attendance at an event except such counties in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed. (Less)-
Bill History
- 01/13/2026 - Senate: Prefiled and ordered printed; Offered 01-14-2026 26103459D
- 01/13/2026 - Senate: Referred to Committee on Finance and Appropriations
- 01/21/2026 - Senate: Fiscal Impact statement From TAX (1/21/2026 1:17 pm)
- 01/27/2026 - Senate: Reported from Finance and Appropriations (11-Y 1-N 1-A)
- 01/28/2026 - Senate: Rules suspended
- 01/28/2026 - Senate: Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
- 01/28/2026 - Senate: Passed by for the day Block Vote (Voice Vote)
- 01/28/2026 - Senate: Passed by for the day
- 01/29/2026 - Senate: Read second time
- 01/29/2026 - Senate: Engrossed by Senate (Voice Vote)
- 01/30/2026 - Senate: Read third time and passed Senate (25-Y 12-N 0-A)
- 02/04/2026 - House: Placed on Calendar
- 02/04/2026 - House: Read first time
- 02/04/2026 - House: Referred to Committee on Finance
- 02/17/2026 - House: Placed on Finance Agenda
- 02/18/2026 - House: Reported from Finance (15-Y 6-N)
- 02/20/2026 - House: Read second time
- 02/23/2026 - House: Read third time
- 02/23/2026 - House: Passed House (62-Y 35-N 0-A) Close Floor Vote
- 02/24/2026 - Senate: Enrolled
- 02/24/2026 - Senate: Bill text as passed Senate and House (SB400ER)
- 02/24/2026 - House: Signed by Speaker
- 02/24/2026 - Senate: Signed by President
- 02/26/2026 - Senate: Fiscal Impact statement From TAX (2/26/2026 3:21 pm)
- 03/10/2026 - Senate: Enrolled Bill communicated to Governor on March 10, 2026
- 03/10/2026 - Governor's Action Deadline 11:59 p.m., April 13, 2026
