Senator Elliott proposes the following amendment (LC-866.DG0001S):

Amend the bill, as and if amended, SECTION 1, by striking Section 5-41-120(A) and inserting:

 (A)(1) Subject to the requirements of this chapter, a municipal governing body of a municipality wholly or partially located in a county that does not impose any tax pursuant to Chapter 10 or Chapter 37, Title 4 or any local law enacted by the General Assembly at the time of the initial successful referendumas of January 1, 2026, may impose a sales and use tax not to exceed one percent by ordinance, subject to a referendum to be held at the next general election which must be after the 2026 general election, within the municipality for a specific purpose or purposes and for a limited amount of time. If a municipality is only located partially in a qualifying county, then the municipality only may impose the sales and use tax in the portion of the municipality located within the qualifying county.
  (2) Notwithstanding item (1), a municipal governing body of a municipality wholly or partially located in a county that has never imposed any tax pursuant to Chapter 10 or Chapter 37, Title 4 or any local law enacted by the General Assembly, and otherwise qualifies, may impose the tax allowed by this chapter at any qualifying general election.

Renumber sections to conform.

Amend title to conform.