SB 5841 - DIGEST

(AS OF SENATE 2ND READING 3/18/03)

Authorizes the legislative authority of a county to impose an excise tax on persons residing outside the state who are employed inside the county for the privilege of using local governmental services in the county. The amount of the tax shall be based upon the actual benefits received by persons residing outside the state who are employed inside the county, including but not limited to police and fire protection and the construction and maintenance of streets. The county shall allocate to each city or town the amount of taxes paid by nonresidents employed respectively in each city or town.