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HB 0715 - Occupation Tax - Eliminate Gross Receipts Method and "$400 Club"
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Tracking Level: Negotiating
Sponsor: Shaw Blackmon
Last Action: 2/26/2020 - House Withdrawn, Recommitted
House Committee: Ways and Means
Assigned To:
Business and Occupation TaxNext Bill
Larry RamseyNext Bill

Staff Analysis of the Legislation

This bill would eliminate the option of local governments to use a business's gross receipts as the basis for calculating occupation tax. The bill would also eliminate the provision that gives many professions the ability to play a flat $400 per professional instead of the normal occupation tax formula. These changes would not become effective until 2025.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text

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