FISCAL NOTE

Senate Bill 179 as passed the Senate adjusts the taxation on the sale of alcoholic beverages in community development districts to be the same rate as the tax on any sale of liquor in the largest municipality in the county in which the district is established, instead of the tax on the sale of beer and wine in the largest municipality in the county as is currently provided by law, which could increase or decrease the rate levied in any current community development district dependent upon the current beer, wine and liquor tax rates in the largest municipality in the county in which the district is established.