TAX/TAXATION: Provides relative to the levy of local fees and taxes on certain non-gaming incentives or inducements granted by certain licensees. (gov sig) (EN SEE FISC NOTE See Note)

SB 500 amends existing tax rules to ensure that local fees and taxes apply to specific non-gaming incentives provided by certain licensed businesses. The bill clarifies that these taxes cover items given away for free or obtained through loyalty program rewards, such as discounts or redeemable points. It also explicitly states that sales and use taxes still apply when businesses purchase the physical goods intended to be used as these incentives. This legislation directly affects licensees who offer promotional items and the local governments that collect these taxes.