HB0231S02 (Substitute)
Restaurant Tax Repeal Amendments
Introduction
Jan 20
House Rules
House Committee
Mar 2
House Floor Vote
Mar 3
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
This bill amends county authority to impose taxes under the Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Starting October 1, 2026, this bill eliminates the existing county-level "restaurant tax" — currently up to 1% on food, drinks, and alcohol sold at restaurants, and on customized prepared foods at convenience stores, gas stations, and grocery stores — and replaces it with a new tax applied to other taxable purchases (excluding food and groceries) at a rate calculated to bring in the same amount of revenue counties were collecting before. The new rate is set by the state Tax Commission based on 2025 restaurant tax revenue, and counties are not required to pass a new ordinance or provide public notice for the switch to take effect automatically.
Current version: HB0231S02 (Substitute)
Introduction
Jan 20
House Rules
House Committee
Mar 2
House Floor Vote
Mar 3
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
IntroductionJan 20
House Rules
House CommitteeMar 2
House Floor VoteMar 3
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
This bill amends county authority to impose taxes under the Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax Act.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Starting October 1, 2026, this bill eliminates the existing county-level "restaurant tax" — currently up to 1% on food, drinks, and alcohol sold at restaurants, and on customized prepared foods at convenience stores, gas stations, and grocery stores — and replaces it with a new tax applied to other taxable purchases (excluding food and groceries) at a rate calculated to bring in the same amount of revenue counties were collecting before. The new rate is set by the state Tax Commission based on 2025 restaurant tax revenue, and counties are not required to pass a new ordinance or provide public notice for the switch to take effect automatically.
Motion: Favorable Recommendation
House/ filed
House file for bills not passed
House/ strike enacting clause
Clerk of the House
House/ filed
House file for bills not passed
House/ failed
Clerk of the House
House/ 3rd reading
House 3rd Reading Calendar for House bills
Last updated Mar 26, 2026, 9:40 PM