Transcript Highlights:

• Only can use the mic.
• Representative Lan, will you give us our Ash Wednesday message? >> Thank you.
• Help us always to think with love and act with care. We pray as always in Jesus' name.
• Help us always to the world each day.
• Many of us have learned how to braid since we were about 5 years old.

Bills: SB183, SB160, SB183, SB160

Keywords: tribal police, law enforcement, reservation safety, Ma-Chis Lower Creek Indian Tribe, indigenous rights, sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipal ordinance, resolution, Alabama Department of Revenue, tax administration, fiscal year, September 1 effective date, local government, tax exemption

Transcript Highlights:

• This bill is about fairness, transparency, and common-sense protection in our local sales tax audits.
• It's about fairness, transparency, and common-sense protection in our local sales tax audits.
• This bill does not prevent audits; it does not weaken tax enforcement.
• It's a local situation. That's right, yes, sir. Okay, we have no cards.
• And you did use half of the surplus cash, and you've left half the surplus cash for us to use as well

Bills: HB2, HB3, HB799, HB1039

Keywords: capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector

Transcript Highlights:

• Members, Senate Bill 442 by Senator Stein provides for a local sales and use tax exemption in Calcasieu
• It provides a local sales tax exemption for repairs, upgrades, and overhauls on aircraft registered outside
• It provides a local sales tax exemption for repairs, upgrades, and overhauls on aircraft registered outside
• What would the tax exemption go?
• We have to make this kind of decision on a regular basis because we get tax credits put before us all

Bills: HR118, HB1039, SB436, SB442

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights

Bills: SB334

Keywords: SB334, Lauderdale County, Florence, Shoals Economic Development Fund, sales tax, use tax, local tax, economic development, county commission, municipal revenue, tax proceeds, special revenue fund, Colbert County, local legislation, Alabama Code 45-39-245.47, 923, senate, all

Transcript Highlights:

• taxes that are raised by state and local taxes that are raised by state and local government.<00
• The percentages get income in state and local taxes. And income in state and local taxes.
• incidence than the property tax itself. various state and local taxes and various state and local taxes
• have an income tax that they can use. have an income tax that they can use.
• been had a lot of local taxes that have been had a lot of local taxes that have been enacted<00:36

Bills: HF331, HF916

Keywords: school supplies, sales tax exemption, use tax, sales and use tax, back-to-school, classroom supplies, education tax relief, tax holiday, retail exemption, Minnesota sales tax, school materials, binders, calculators, notebooks, pencils, backpacks, book bags, local tax revenue, taxable sales base, income tax

Transcript Highlights:

• And ultimately, whether the state is buying down local property tax dollars, it's all taxpayer money.
• As it relates to the document that you provided us, you said that city and county property tax levies
• Property owners should engage in local government budget and tax rate hearings.
• Fort Worth has used its growth and taxable values to consistently cut tax rates over the last decade.
• Fort Worth has used its growth and taxable values to consistently cut tax rates over the last decade.

Bills: SB9

Keywords: property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit

Summary: The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding. Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed. Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.

Transcript Highlights:

• , locally controlled sales and use tax of up to 1/2 of a percent.
• A local sales tax for us is the most equitable funding mechanism available, as we can then share the
• c> A local sales tax for us is the most A local sales tax for us is the most equitable<00:40:40.600><
• these local sales taxes until 2019. these local sales taxes until 2019.
• This local sales tax would then allow us to reduce that property tax levy or that local burden on our

Bills: HF4094, HF3390, HF3813, HF3583, HF3751, HF4324, HF4789, HF3596, HF4033, HF4424, HF4053

Keywords: Crosby, local sales tax, bonding authority, community projects, voter approval, Owatonna, use tax, special law, community center, municipal finance, capital project, sales and use tax, local option tax, city tax, public facility, general election, bond referendum, debt limit, levy limit, Minnesota local government

Transcript Highlights:

• have us to do.
• She came to us from Create Birmingham, which is the largest local version of the Alabama Film Office,
• What the request is, is of course for sales and use tax exemption.
• tax.
• tax credit.

Bills: SB177, HB83, HB203, HB218, HB256, HB350, HB530, HB546, HB577, HB259

Keywords: entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption

Transcript Highlights:

• Um the sales and use tax reorganization.
• these sales and use tax state uh the these sales and use tax state uh the sales<00:03:39.519>
• > into<00:03:41.840> one sales and use tax statutes into one sales and use tax statutes
• That's the intent and sales and use tax.
• <00:05:57.360> tax, it's sales tax, it applies to use tax, it's sales tax, it applies to use

Bills: SF0079, SF0080, SF0039

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039, SF0079, SF0080

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Transcript Highlights:

• House Bill 1039 by Representative Desotel provides for local sales and use tax audit procedures.
• by a joint sales tax and use commission or by a central collection commission, is that the centralized
• authority is governed by a joint sales and use tax commission pursuant to R.S. 47:337 or by a central
• I might have that wrong, with Louisiana Uniform Local Sales Tax Board, and Renee Ellender Robbery with
• Them to collect their sales tax.

Bills: HB1039, SB423, SB436

Keywords: local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration

Transcript Highlights:

• I want to start off with prayer and ask Representative Hassell to lead us in a word of prayer.
• recreational and natural resource use. recreational and natural resource use.
• Is it not already able to use for recreation at all?
• Why is this not local?
• is this not local? is this not local?

Bills: HB387, HB387

Keywords: sales tax, food taxation, local government, financial growth, tax reduction, water recreation, public use, water bodies, sewer commissions, public interest, 1136, house, all

Transcript Highlights:

• Hi, okay, this bill is important to us.
• told just to use the bathroom, but there is no bathroom to use.
• All right, this is a sales and use tax. This is to get them in sync with each other.
• Number one, we have a fair amount of local sales tax exemption bills that have been put in this committee
• I don't know if it's going to work or not, but it's to deal with all the local sales tax exemptions for

Bills: SB1, SB83, SB159, SB160, SB1

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, adult-size changing table, changing station, accessible restroom, public bathroom, public building, public entity, ADA, Americans with Disabilities Act, accessibility, restroom renovation, new construction, grant program, state grant, local government facilities

Transcript Highlights:

• sales and use tax rebate on the purchase of certain items used in aerospace facilities and activities
• Certainly, what we're doing here today puts us in that space: a sales tax rebate or exemption on the
• Whatever the assessed value is, probably using the tax assessment, that's probably what they would base
• So, again, you're giving it back into public use, and you're bringing them back onto the tax rolls for
• Yeah, I mean, you know, there is a local sales and use tax, so, so yeah, so that's not included in this

Bills: HCR35, HB440, HB515, HB543, HB614, HB1010, HB1039, HB1088, HB1122, HB1179, HB1200

Keywords: tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response

Bills: HB386, HB387, HB388, HB389, HB386, HB387, HB388, HB389

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Transcript Highlights:

• Senate Bill 120, which is the local journalist employment tax credit, and Senate Bill 133, which is the
• And then, given the closure on Monday of the Gallup newspaper, also including the local tax credit, that
• Senate Bill 120, which is the local journalist employment tax credit, and Senate Bill 133, which is the
• And obviously $13 billion from them a year is not enough for us. We have to raise the tax on them.
• Ninety-five percent of us are local companies.

Bills: SB12, SB36, SB92, SB120, SB133, SB151, SB18, SB96

Keywords: tax credit, physician, healthcare, income tax, rural health, quantum technology, infrastructure, economic development, New Mexico, corporate tax, research and development, innovation, affordable housing, gross receipts tax, tax deduction, construction materials, multifamily housing, low income, journalism, local news

Transcript Highlights:

• They are often the result of local land use regulations that artificially restrict housing supply, and
• As with other bills, we get very concerned when you override local land use and control.
• in which local government can use excess funds received from enforcing the Florida Building Code.
• in which local government can use excess funds received from enforcing the Florida Building Code.
• in which local government can use excess funds received from enforcing the Florida Building Code.

Bills: S0484, S0698, S0706, S0968, S1118, S1122, S1134, S1320, S1342, S1548, S1614

Keywords: data centers, large load customer, large-scale data center, electric utility, public utility tariff, Florida Public Service Commission, FPSC, water permit, consumptive use permit, reclaimed water, groundwater, surface water, water management district, DEP, OPPAGA, economic development, land use, comprehensive plan, zoning, ratepayer protection

Summary: The committee heard several housing, local government, utility, and transparency bills. SB 1342 on transportation infrastructure and land development regulations, by Sen. Rouson, was presented as a housing-affordability measure modeled on the Live Local Act for transit corridors. After adopting an amendment that removed the bill’s compelling-governmental-interest language in enforcement provisions, the committee heard testimony from local-government and housing interests both supporting and opposing the bill’s zoning preemption approach. The bill was reported favorably. The committee also reported favorably CS/SB 1614, by Sen. Leek, which was amended to remove stormwater and code-enforcement spending provisions and to tighten restrictions on local governments seeking state appropriations after audits or without required affirmations. SB 1548, the next Live Local Act iteration by Sen. Claddie Ude, was also reported favorably; it expands where Live Local projects may be located and adds fair-housing protections. SB 968 on home backup power systems, by Sen. McLean, was reported favorably after testimony from builders and energy-related stakeholders, with the sponsor noting he was still working on amendments to refine permit provisions. The committee then approved CS/SB 698, by Sen. Martin, which allows building permits for single-family homes to be issued before septic permits are finalized if application has been made, while still requiring septic approval before occupancy. Builders testified that septic permit delays were causing lengthy project delays and contract cancellations. The committee also reported favorably SB 1320, by Sen. Martin, requiring county tax-increase referenda to include a Department of Financial Services spending analysis if available; the sponsor said the goal was to give voters more standardized fiscal information, while opponents argued existing law already provides similar transparency. SB 484, by Sen. Avila, on data centers, was reported favorably after an amendment adding a knowledge requirement to the foreign-country-of-concern service prohibition; the bill addresses local planning authority, nondisclosure agreements, utility tariff requirements, and water-use limits for large data centers. The committee also reported favorably SB 1118, by Sen. Avila, creating a one-year public-records exemption for data-center location and proprietary information, with testimony split between economic-development supporters and transparency concerns. Finally, the committee took up SB 706, by Sen. Mayfield, preempting naming of major commercial service airports to the state and designating Palm Beach International Airport as Donald J. Trump International Airport subject to federal and trademark conditions; it was reported favorably after questions about local input and airport naming. The committee then heard extensive public testimony on SB 1134, by Sen. Yarbrough, which would prohibit counties and municipalities from funding, promoting, or taking official actions related to DEI and would create penalties and a private right of action for residents. The sponsor argued the bill was aimed at preventing taxpayer-funded DEI programs and cited examples from Jacksonville and other jurisdictions; opponents said the bill was vague, overbroad, and would chill local programs, public education, and civil-rights-related activities. The transcript ends during continued public testimony on SB 1134, with no final committee action shown in the excerpt.

Transcript Highlights:

• And decreasing taxes, the tax year would allow us to.
• The city, the state... ...collects state taxes and local sales taxes together.
• First of all, we're talking about local tax? Yeah. So let's say the local tax.
• Today I'm coordinating with the Association on the of local sales and use taxes.
• The tax code allows cities to use lawful sources of revenue, one of which is local sales tax, to do what

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• House Bill 387 is one that would reduce the sales and use taxes on machinery to 1.4%.
• Fulford said, it's sales tax. So sales tax on machinery, sales tax on groceries.
• And the grocery tax is gone? ...portion, and the grocery tax is gone? Okay.
• So they asked us...
• This bill exempts the Alabama Eye Bank from sales and use tax. All right.

Bills: HB86, HB273, HB379, HB386, HB387, HB388, HB389, HB487, HB600, SB120, HB176

Keywords: rural health, hospital funding, tax credits, qualified donations, Alabama Department of Revenue, HB273, Hunger-Free Campus Act, hunger free campus, food insecurity, college hunger, student hunger, campus pantry, food pantry, SNAP, Supplemental Nutrition Assistance Program, basic needs, student food assistance, meal vouchers, meal credits, food vouchers

Transcript Highlights:

• This tax credit allows us to talk to new donors who are thrilled to allocate their state tax dollars
• This tax credit<00:09:53.519> allows<00:09:53.920> us<00:09:54.080> to<00:09:54.320
• our mission to help us build more homes. our mission to help us build more homes.
• It requires us to update our land use and zoning code.
• neighborhood businesses recognize us. neighborhood businesses recognize us.

Bills: HF3902, HF3895

Keywords: housing tax credit, Minnesota Housing Finance Agency, qualified projects, taxpayer contributions, greater Minnesota, zoning, housing, local government, multifamily development, affordable housing, land use, urban development, 1183, house