Relating to school construction taxes; and prescribing an effective date.
Catchline/Summary:
Requires specified entities or officials, including state agencies and certain state officials, to collect construction taxes imposed by school district.Provides for collection of construction taxes by state agencies and state officials.] Requires specified entities or officials, including state agencies and certain state officials, to collect construction taxes imposed by school district. Expands types of construction that are exempt from construction taxes. Increases percentage of tax that may be retained for collection expenses.]
Authorizes entity or official collecting taxes to recoup collection expenses in an amount that does not exceed four percent of tax revenues. Allows Department of Consumer and Business Services to impose specified administrative fee until June 30, 2011.
Applies to collection of construction taxes on or after effective date of Act.
Takes effect on 91st day following adjournment sine die.
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