SB 798

Bill Subjects

Abstract

Bottled Water Excise Tax; Imposing an excise tax upon bottled water operators; requiring that tax proceeds be separately accounted for and be used for certain purposes; specifying requirements for bottled water operators in filing monthly returns with the Department of Revenue; specifying the penalty for the substantial underpayment of taxes; requiring governmental entities to cooperate with the department and furnish information without cost to the department for certain purposes; requiring that suits brought by the department for violations be brought in circuit court, etc.