Authorizes cities with industrial and warehousing zones to impose sales and use taxes to improve community vitality.

The bill allows cities with over 25% of their assessed valuation zoned for industrial or warehousing uses to impose a sales and use tax of up to 0.3%. The tax revenue is intended to improve community vitality in areas with significant warehousing and industrial activities. Cities with populations over 120,000 in counties with populations of 1,500,000 or more can authorize this tax. The tax can only be imposed starting July 1, 2025, and must last no more than 20 years. The Department of Revenue will collect the tax on behalf of the city at no cost.

Authorizes cities with industrial and warehousing zones to impose sales and use taxes to improve community vitality.

The bill allows cities with over 25% of their assessed valuation zoned for industrial or warehousing uses to impose a sales and use tax of up to 0.3%. The tax revenue is intended to improve community vitality in areas with significant warehousing and industrial activities. Cities with populations over 120,000 in counties with populations of 1,500,000 or more can authorize this tax. The tax can only be imposed starting July 1, 2025, and must last no more than 20 years. The Department of Revenue will collect the tax on behalf of the city at no cost.