SB400
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Status:
In House
Latest Action:
Feb. 4, 2026
House: Referred to Committee on Finance
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 that imposes a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on admissions for ... (More) attendance at an event except such counties that impose a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism. (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)
- 01/29/2026 - 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
