Cities and counties authorized to impose local sales taxes for certain projects, oversight provided, revenue sharing required, report required, and money appropriated.

2025-2026 Regular Session Introduced by Aisha Gomez and 1 co-sponsor

Allows cities/counties to levy local sales taxes for designated projects, with oversight, revenue sharing, reporting, and state funding to run the program.

Author added Howard

#taxation-salesanduse

Overview

HF 3027 proposes to authorize cities and counties to impose local sales taxes to fund certain projects. The bill includes provisions for oversight, revenue sharing, reporting requirements, and state appropriations related to the program. It is classified under appropriations and taxation (Sales and Use) and is framed to enable local financing for specified projects while ensuring accountability and fiscal coordination with the state.

Bill number: HF 3027

Title: Cities and counties authorized to impose local sales taxes for certain projects, oversight provided, revenue sharing required, report required, and money appropriated

Subject: Appropriations; Taxation—Sales and Use

Introduced: April 1, 2025

Current status: Referred to the Taxes committee; author added Howard (as of 2025-04-10)

Version context: Only action dates and title provided; full text not included here

What the bill would do (as indicated by the title and summary)

Authorize localities: Cities and counties would be allowed to impose local sales taxes to fund designated projects.

Oversight: Establish oversight mechanisms to monitor the imposition and use of the local sales taxes.

Revenue sharing: Require some form of revenue sharing, likely between the local jurisdiction and state or other entities, as part of the local tax framework.

Reporting: Mandate reporting on tax collection, project progress, and related fiscal matters.

Appropriations: Include money appropriated (state funds) to support program administration, oversight, or related activities.

Note: The precise criteria for eligible projects, tax rates or caps, duration of the tax, distribution formulas, administrative bodies, and reporting schedules are not specified in the information provided. The actual text would define these details.

Who would be affected

Primary beneficiaries and participants: Cities and counties seeking to fund specific projects through local sales taxes.

Taxpayers and local businesses: Residents and businesses within authorized jurisdictions would be subject to any newly authorized local sales tax for eligible projects.

State agencies: Departments involved in oversight, revenue sharing, reporting, and administering appropriations would engage with the program.

Procedural and timeline notes

Introduction and first reading: HF 3027 introduced on April 1, 2025, and referred to Taxes.

Subsequent actions: As of April 10, 2025, a new author (Howard) was added to the bill.

Next steps (typical legislative path): Committee hearings and amendments in the Taxes committee, potential floor amendments, and votes in the House, with possible transmission to the Senate and eventual enactment or rejection.

Potential impact and considerations

Fiscal impact: Dependent on authorized tax rates, eligible project scope, and revenue-sharing arrangements; could provide new funding streams for infrastructure or public works while affecting local tax burdens.

Accountability: Oversight and reporting provisions aim to ensure transparency and proper use of funds.

Local flexibility vs. state coordination: The bill balances local financing authority with state-level governance and fiscal coordination.

Note: For a complete understanding, the full bill text, fiscal note, and committee analyses would be necessary. This summary reflects the information available from the bill title and the stated legislative actions.

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