Video & Transcript Research : 'B&O tax'
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WA
Transcript Highlights:
- The tax is in addition to any other B&O tax.
- Forty-nine of Washington's 281 cities levy a local B&O tax.
- B&O, tax.
- In addition, this puts an additional B&O tax on top of existing taxes.
- In addition, this puts an additional B&O tax on top of existing taxes.
Keywords:
HB2038, Washington, B&O tax, business and occupation tax, social media tax, platform tax, youth behavioral health, mental health, adolescent mental health, children's mental health, telebehavioral health, behavioral health account, state treasury, digital services tax, internet platform, social media companies, youth services, depression, anxiety, public health funding
Summary:
House Finance held hearings on several tax-related bills. HB 2038 would impose a 0.4% additional B&O tax on businesses operating social media platforms starting in 2027 and direct the revenue to a new youth behavioral health account. The sponsor and supportive youth witnesses said social media contributes to youth anxiety and problematic internet use and that the bill would fund prevention and behavioral health services. Opponents from business and tech groups argued the tax unfairly targets one sector, could violate federal internet tax law, and should be funded through the general fund instead.
HB 2297 would create local tax incentives to help grocery stores in underserved communities, including preferential city B&O rates, a sales tax exemption for security services, a property tax exemption program, a B&O credit, and a B&O exemption for certain locally owned or employee-owned stores. Supporters, including food access advocates, local officials, grocers, and residents of food-desert neighborhoods, said the bill would help preserve and attract grocery stores in communities that have lost access to healthy food. Counties supported the concept but raised concern about the bill’s sales tax exemption, saying local revenue losses should be minimized.
HB 2382 would raise cigarette taxes by $2 per pack, restructure vapor and other tobacco taxes, and dedicate portions of the revenue to emergency medical services, tobacco enforcement, and public health accounts. Supporters said higher tobacco taxes reduce smoking, generate revenue, and help fund cancer research and public health programs. Retailers and industry groups opposed the bill, warning it would hurt small stores, push sales to illicit or out-of-state markets, and burden lower-income consumers. HB 2487 would narrow the B&O tax exemption for insurers after a 2024 Supreme Court decision, with retroactive application to 2019; DOR and patient advocates supported it as a clarification to prevent an overly broad exemption, while insurers and business groups opposed the retroactivity and warned of higher premiums and ambiguity affecting related insurance activities. HB 2018 would raise the solid waste tax by 0.5% annually for five years and create a local government solid waste assistance account; counties and solid waste officials supported it as a way to stabilize funding for waste management as landfill revenue declines, and the hearing included public testimony in favor. No committee votes were taken in the transcript.
TX
Transcript Highlights:
- The additional revenue generated by this tax... ...occupancy tax on travelers staying in the county.
- Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
- And they get a tax break?
- The tax types that are used include sales and use tax, hotel occupancy tax, vehicle rentals, mixed beverages
- receipts: state sales tax, hotel occupancy tax, mixed beverage tax, and motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
Summary:
The committee heard a series of bills, mostly related to economic development, tax incentives, and workforce programs. Senate Bill 1534 would direct a study by the Texas Higher Education Coordinating Board and the Texas Workforce Commission on health physics education and workforce needs; resource witnesses from the Workforce Commission and Coordinating Board testified, and the bill was left pending. Senate Bill 1553 would authorize Kerr County to impose a hotel occupancy tax for tourism-related uses, and Senate Bills 1086 and 1087 would authorize similar county hotel taxes for Children’s County and Mason County; all three bills received supportive testimony and were left pending. The committee also heard Senate Bill 1754, which would prohibit county and local tax abatements for renewable energy facilities selling power wholesale, with testimony sharply divided between landowners and policy groups opposing renewable subsidies and industry representatives and some senators arguing the bill would harm clean energy investment and local decision-making; the bill was left pending. The committee then heard Senate Bill 2322, which would exempt dispatchable electric generation facilities from the JEDI program’s compelling-factor test so they could qualify for school district tax incentives; testimony was mixed, and the bill was left pending.
Later, the committee heard Senate Bill 1718, which would add the NRA annual meeting to the state’s major events reimbursement program. The bill’s sponsor and NRA representatives argued the event brings substantial tourism and economic activity, while opponents said it would use taxpayer funds to subsidize an organization that opposes gun safety measures; the bill was left pending. Senate Bill 2004 would add the Arlington Grand Prix to the major events reimbursement program, with the committee substitute exempting it from the usual competitive site-selection requirement because of timing; testimony from the event organizers and Arlington tourism officials was supportive, and the bill was left pending. Senate Bill 2448 would create a rural workforce development grant program at the Texas Workforce Commission to support college-and-career readiness and technical assistance in rural communities; witnesses from Texas 2036, Collegiate Edgination, and a rural school district supported it, and it was left pending. Finally, Senate Bill 913 would repeal a special requirement that Alpine dedicate at least 50% of its hotel occupancy tax to advertising and promotion, and Senate Bill 1143 would require more coordination and reporting for youth workforce programs serving disconnected young Texans; both bills received supportive testimony and were left pending. At the end of the hearing, Senator Johnson moved that the committee stand in recess, subject to the call of the chair.
TX
Transcript Highlights:
- Hotel occupancy taxes allow these communities to levy a 7% tax on hotel rooms and short-term rental sales
- of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
- A tax break, while I don't get a tax break, and my land value is now zero.
- The tax types that are used include sales and use tax, hotel occupancy tax, and vehicle rental... ...
- receipts, state sales tax, hotel occupancy tax, mixed beverage tax, and motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
TX
Texas 89th Regular
Economic DevelopmentNote: This video has been edited to include the opening roll call. Video footage begins at 00m:32s. Apr 7th, 2025
Economic Development
Transcript Highlights:
- And they get a tax break?
- The tax types that are used include sales and use tax, hotel occupancy tax, vehicle rentals, mixed beverage
- tax incentive you would.
- receipts: state sales tax, hotel occupancy tax, mixed beverage tax, motor vehicle tax, as determined
- In tax receipts: state sales tax, hotel occupancy tax, mixed beverage tax, motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
Summary:
The Senate Economic Development Committee met to hear a series of bills and informational primers, with several resource witnesses from the Governor’s Office, the Texas Workforce Commission, and the Texas Higher Education Coordinating Board. The chair opened by noting the death of Senator King’s son and asking members to keep the family in their prayers. Most bills were laid out and left pending subject to the call of the chair after brief author presentations and public testimony.
The committee heard several local hotel occupancy tax bills: SB 1553 for Kerr County, SB 1086 for Childress County, SB 1087 for Mason County, and SB 913 for Alpine. Supporters, including the Texas Hotel and Lodging Association and local officials, said the measures would allow counties or the city to use hotel tax revenue for tourism-related projects and local development. The committee also heard SB 1534, which would direct a study on health physics education and workforce needs in Texas; resource witnesses from TWC and THECB testified on the bill. All of these measures were left pending.
A major portion of the hearing focused on SB 1754, which would prohibit local tax abatements for renewable energy facilities selling power at wholesale, with an exception for certain battery storage tied to dispatchable generation. The bill drew strong support from witnesses who argued counties should not subsidize wind and solar projects that can harm neighboring landowners and that renewables already receive substantial federal support. Opponents from the solar and storage industry argued the bill would remove a voluntary local economic development tool, raise power prices, and discourage investment. Senators also debated landowner impacts, grid reliability, and whether the bill was the right policy tool; the bill was left pending.
The committee also heard SB 2322, a committee substitute related to the Jobs, Energy, Technology, and Innovation Act, which would exempt electric generation facilities from the program’s compelling-factor test so they can qualify for school tax limitation agreements. Supporters said the change would correct an unintended barrier for dispatchable generation, while Senator Johnson argued it would weaken the program’s purpose by subsidizing projects that would locate in Texas anyway. SB 1718 would add the NRA annual meeting to the major events reimbursement program; the NRA supported it, while gun violence prevention advocates opposed using state incentives for the organization. SB 2004 would add the Arlington Grand Prix to the major events program, and SB 2448 would create a rural workforce development grant program; both drew supportive testimony and were left pending. The committee also heard SB 1143, a substitute bill aimed at improving transparency and coordination in programs serving opportunity youth ages 14 to 24, with witnesses supporting better reporting and workforce alignment. At the end of the meeting, Senator Johnson moved that the committee stand in recess subject to the call of the chair.
WY
Wyoming 2025 Regular Session
Senate Travel, Recreation, Wildlife and Cultural Resources Committee, February 25, 2025
KY
Kentucky 2026 Regular Session
Commission on Race & Access to Opportunity (10-20-21)
NH
New Hampshire 2026 Regular Session
Administrative Rules (10/19/23)
NH
New Hampshire 2026 Regular Session
Administrative Rules (10/19/23)
AL
Keywords:
virtual currency, cryptocurrency, tax exemption, ad valorem tax, digital assets, regulatory preemption, juvenile court, juvenile delinquency, school notification, student safety, K-12, public schools, private schools, superintendent, principal, Class A felony, Class B felony, criminal charges, adjudicated delinquent, school discipline
TX
Keywords:
hemp, consumable hemp products, hemp-derived cannabinoids, CBD, cannabidiol, CBG, cannabigerol, Texas hemp law, hemp regulation, cannabinoid products, delta-9 THC, intoxicating hemp, hemp gummies, hemp vape, retail registration, product registration, QR code labeling, child-resistant packaging, youth access, minor sales
AL
Keywords:
vaccination, parental consent, minors, medical consent, guardian approval, criminal procedure, split sentencing, probation, Class A felony, Class B felony, minimum confinement, out-of-state warrants, law enforcement, extradition, Alabama Code, arrest authority, interstate cooperation, tax exemption, seafood, retail sales
HI
Hawaii 2026 Regular Session
PSM Public Hearing 03-29-2022 1:00pm
WA
Transcript Highlights:
- It increases the small business B&O tax credit to exempt approximately the first $300,000 of business
- Senate Bill 5898 redirects tax revenues on aircraft fuel from the hazardous substance tax, petroleum
- product tax, and oil spill response tax to the aeronautics account.
- That's going to mean that more than 70% of our small businesses no longer have any B&O responsibility
- tax on anyone is eventually going to be an income tax on everyone in our state.
Bills:
SB6147, SB6082, SB5862, SB5882, SB6323, SB6346, SB6162, SB6256, SB6220, SB5650, SB6343, SB6113, SB6211, SB6114, SB5898, SB6347, SB6244, SB5868, SB5762, SB5988, SB6194, SB6246, SB6223, SB6052, SB5828, SB5954, SB5963, SB5909, SGA9306
Keywords:
grocery establishments, closure notice, consumer rights, local businesses, student financial aid, financial aid fraud, higher education, college enrollment fraud, fictitious students, ghost students, enrollment fraud, aid integrity, cybersecurity, artificial intelligence, AI fraud, fraud prevention, Washington State, legislative audit, JLARC, full-time equivalent
KY
Kentucky 2026 Regular Session
Senate Standing Committee on Economic Development, Tourism, & Labor (2-1-22)
TX
Transcript Highlights:
- He had a legal paper tax. The car was not inspected, registered.
- For more information visit www.FEMA.gov Everyone considers B&B, as we call it, B&B. to be a victim of
- B and B at least three or four times. On March the 8th, 10 days ago.
- Section B-1. So do you have the committee set up in front of you?
- Most importantly, this is also a tax on the victim and the family.
Keywords:
family violence, global positioning monitoring system, victim resources, electronic monitoring, protective orders, magistrate, criminal procedure, probable cause, written findings, law enforcement, bail bonds, bail fund, charitable bail fund, nonprofit bail organization, public funds, local government spending, political subdivision, county, city, taxpayer lawsuit
AL
Alabama 2026 Regular Session
Alabama Senate Education Policy Committee Feb 25th, 2026
Education Policy
Keywords:
military installations, tall structures, local government, construction approval, wind energy facilities, archives, history, board of trustees, vacancies, government control, computer science, education reform, digital literacy, high school graduation, teacher training, education, public schools, constitution amendment, national anthem, weekly broadcast
WA
Transcript Highlights:
- federal income tax, to 17.93%.
- Tax relief for these projects means everyone else has to absorb higher property taxes at a time when
- and lodging tax rate changes.
- There is an exception for lodging taxes that are created against the state sales tax.
- Your continual raising of taxes every single session doesn't mean if you'll eventually tax me out of
Keywords:
collective bargaining, retirement benefits, employee rights, public sector, supplemental benefits, public employers, employee information, bargaining representatives, labor relations, union representation, electric transmission, energy policies, infrastructure, regulatory framework, transmission systems, aviation, wildland fires, funding, disaster relief, emergency response
TX
Transcript Highlights:
- Senate bills on a variety of issues from stopping taxed by dangerous dogs to a property's owner's liability
- that over 1,200 cities and that's over a million calls. been hundreds of thousands in county and city tax
- If a repeat attack occurs Punishment could be a class B misdemeanor and like I said this bill came out
- multiple times, in this case, by the time the dog attacked a second time, it would be up to a Class B
Bills:
HB166, HB2000, HB3248, HB3513, SB155, SB1659, SB1730, SB1778, SB1790, SB1848, SB2017, SB2105, SB2794, SB2917, HB2756, HB353, HB166
Keywords:
child endangerment, controlled substances, penalty group, elderly protection, disabled individual rights, child grooming, sex offender registration, criminal justice, reportable conviction, law enforcement, defense, peace officers, local government, security, juvenile board, Moore County, appointments, juvenile justice, county legislation, dangerous dogs
VA
VA