SB 6085 - DIGEST

     Authorizes a sales and use tax in a county with a population of one million or more for the purpose of financing baseball stadium construction bonds, and allows the moneys to be deducted from the tax otherwise required to be collected and paid to the department of revenue.

     Defines "baseball stadium."

     Establishes a special baseball stadium license plate, and specifies that fee proceeds be credited to the sports bond retirement account.

     Directs the lottery commission to conduct at least two but not more than four games with sports themes per year, with revenue deposited into the sports bond retirement account.

     Creates the sports bond retirement account.

     Appropriates general fund moneys for design and preconstruction costs of a baseball stadium.

     Authorizes the county legislative authority to impose a sales and use tax, property tax levies, a hotel/motel tax, and an events admissions tax for baseball stadium and multipurpose stadium funding purposes.  Establishes conditions for imposition of taxes.

     Specifies the powers of and restrictions on a public facilities district.

     Extends the leasehold excise tax exemption to public or entertainment areas of the baseball stadium.