AN ACT DEDICATING A PORTION OF THE REVENUE GENERATED FROM SALES AND USE TAXES IMPOSED ON MEALS SOLD BY AN EATING ESTABLISHMENT, CATERER OR GROCERY STORE TO CERTAIN PURPOSES.

HB 5967 directs that 50% of the revenue from a 1% sales tax on meals sold by restaurants, caterers, and grocery stores must be allocated to local municipalities for infrastructure and public safety projects. It also requires 25% of this revenue to fund state tourism promotion and another 25% to support workforce development programs. The bill applies specifically to businesses collecting the additional meal tax and mandates how the funds are distributed, without creating new taxes. This allocation affects all qualifying businesses and state/local programs receiving the designated funds.