Reps. J.L. JOHNSON and HEWITT propose the following Amendment No. to S. 233 (COUNCIL\SA\233C003.JN.SA22):

Reference is to Printer's Date 4/28/22-H.

Amend the bill, as and if amended, by adding appropriately numbered SECTIONS to read:

/SECTION __. Section 12-36-2630(2) of the 1976 Code is amended to read:

"(2)a one percent tax, which must be credited as provided in Section 59-21-1010(B). The one percent tax specified in this item (2) does not apply to sales to an individual eighty-five seventy-eight years of age or older purchasing tangible personal property for his own personal use, if at the time of sale, the individual requests the one percent exclusion from tax and provides the retailer with proof of age; and"

SECTION__. Article 9, Chapter 36, Title 12 of the 1976 Code is amended by adding:

"Section 12-36-922. For each accommodations tax return filed with multiple locations, the filer also must provide electronically the location information by address and the amount of net taxable sales for each location." /