Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

Added Senate Substitute formatting and header information including bill number, amendment details, and committee attribution

Removed original enrolled bill header formatting and replaced with Senate Substitute formatting

Adjusted line breaks and spacing throughout the document to match Senate Substitute formatting standards

Added provision allowing counties and cities to extend existing school sales taxes beyond their original expiration dates through additional referendums before June 30, 2025

Added detailed definitions for 'Accommodations', 'Accommodations fee', 'Accommodations intermediary', and 'Accommodations provider' to clarify tax treatment of lodging and booking services.

Created new eligibility criteria for localities to impose a 1% sales tax for school construction, limited to specific counties and cities listed as 'qualifying localities'.

Added requirement that the new school construction tax must be approved by voters through a referendum before it can be imposed.

Added expiration date requirements for the school construction tax, limited to 20 years maximum.

Established a special fund for collecting and distributing revenues from the new school construction tax, separate from general local sales taxes.

Added 120-day waiting period between ordinance adoption and effectiveness for the new school construction tax, compared to 60 days for general local sales taxes.

Added exemptions for food and essential personal hygiene products from the new school construction tax.