S.B. 203
FailedLocal Option Sales Tax Amendments
Local Option Sales Tax Amendments
Introduction
Jan 28
Senate Rules
Mar 5
Senate Committee
Jan 29
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
What This Bill Does
This bill modifies local option sales tax provisions.
Key Provisions
This bill:
- allows certain municipalities located within second class counties to impose an emergency services sales and use tax, up to a certain rate, to fund emergency services; and
- makes technical changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Expanding on an existing local option sales tax law, this bill allows cities and towns located in second-class counties — counties with populations between roughly 30,000 and 100,000 — to impose a small local sales tax of up to 0.33% to fund emergency medical and fire protection services, provided the city or town's emergency response area includes a state park of 22,000 or more acres. To adopt the tax, the local government must hold a public hearing with at least 14 days' notice before passing an approving ordinance, and the tax lasts for 10 years before requiring reauthorization. Residents in qualifying communities near large state parks could see modest increases in what they pay at the register, with that revenue directed toward local emergency services.
S.B. 203
FailedLocal Option Sales Tax Amendments
Introduction
Jan 28
Senate Rules
Mar 5
Senate Committee
Jan 29
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
IntroductionJan 28
Senate RulesMar 5
Senate CommitteeJan 29
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
What This Bill Does
This bill modifies local option sales tax provisions.
Key Provisions
This bill:
- allows certain municipalities located within second class counties to impose an emergency services sales and use tax, up to a certain rate, to fund emergency services; and
- makes technical changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Expanding on an existing local option sales tax law, this bill allows cities and towns located in second-class counties — counties with populations between roughly 30,000 and 100,000 — to impose a small local sales tax of up to 0.33% to fund emergency medical and fire protection services, provided the city or town's emergency response area includes a state park of 22,000 or more acres. To adopt the tax, the local government must hold a public hearing with at least 14 days' notice before passing an approving ordinance, and the tax lasts for 10 years before requiring reauthorization. Residents in qualifying communities near large state parks could see modest increases in what they pay at the register, with that revenue directed toward local emergency services.
Documents
Subjects
Action History14
Senate/ filed
Senate file for bills not passed
Senate/ strike enacting clause
Senate Secretary
Senate/ comm rpt/ sent to Rules
Senate Rules Committee
Senate Comm - Recommends Returned to Rules
Senate Revenue and Taxation Committee
Senate/ received fiscal note from Fiscal Analyst
Senate Revenue and Taxation Committee
Last updated Mar 26, 2026, 9:44 PM
