Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. Allows a county in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on admissions for attendance at an event except such counties in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed. This bill is identical to SB 400.