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 THE TOURISM FUND.

SB 931 directs 1% of sales tax revenue from meals sold by restaurants, caterers, and grocery stores to the state Tourism Fund. This affects businesses that collect the additional meal tax, requiring them to redirect that specific revenue stream. The fund will support state programs focused on hospitality, arts, culture, and tourism development. The bill modifies existing tax collection to specifically allocate this revenue toward tourism-related initiatives without changing tax rates.