BILL · 2025–26 SESSION

SB 5315: Local tax rate changes

Standardizing notification provisions relating to local tax rate changes and shared taxes administered by the department.

Summary

Requires local governments to notify the Department of Revenue of a change in local sales and use tax rates in writing and include additional information as needed.

From the Senate Bill Report (SB 5315), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 245, Laws of 2025

AN ACT Relating to standardizing notification provisions relating to local tax rate changes and shared taxes administered by the department;

Passed February 12, 2025

Version voted on: SB 5315

49 Yea 0 Nay 0 Absent 0 Excused

Party	Yea	Nay	Absent	Excused
Democrat	30	0	0	0
Republican	19	0	0	0

How each member voted

Passed April 16, 2025

Version voted on: SB 5315

97 Yea 0 Nay 0 Absent 1 Excused

Party	Yea	Nay	Absent	Excused
Democrat	59	0	0	0
Republican	38	0	0	1

How each member voted

May 12, 2025Effective date 7/27/2025.
May 12, 2025Chapter 245, 2025 Laws.
May 12, 2025Governor signed.
Apr 23, 2025Delivered to Governor.
Apr 22, 2025Speaker signed.
Apr 19, 2025President signed.
Apr 16, 2025Third reading, passed; yeas, 97; nays, 0; absent, 0; excused, 1.
Apr 16, 2025Rules suspended. Placed on Third Reading.
Apr 10, 2025Rules Committee relieved of further consideration. Placed on second reading.
Apr 8, 2025Referred to Rules 2 Review.
Apr 7, 2025FIN - Executive action taken by committee.
Apr 7, 2025FIN - Majority; do pass.
Feb 17, 2025First reading, referred to Finance.
Feb 12, 2025Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0.
Feb 12, 2025Rules suspended. Placed on Third Reading.
Feb 5, 2025Placed on second reading consent calendar.
Jan 31, 2025Passed to Rules Committee for second reading.
Jan 30, 2025LGV - Majority; do pass.
Jan 16, 2025First reading, referred to Local Government.

Bill numbers restart every two years, so the same number is a different bill in each session.

SB 5315 (2023–24) Special education/nonpublic · Enacted · Chapter 436, Laws of 2023
SB 5315 (2021–22) Captive insurance · Enacted · Chapter 281, Laws of 2021
SB 5315 (2019–20) Student support staff · Did not pass · stalled on the Senate floor
SB 5315 (2017–18) Home site leases/DNR · Did not pass · passed Senate, stalled in House
SB 5315 (2015–16) Aligning CTS, CIO, OFM, DES · Enacted · Chapter 1, Laws of 2015, 3rd Special Session
SB 5315 (2013–14) Powell fatality team · Enacted · Chapter 254, Laws of 2013
SB 5315 (2011–12) Doctorates/branch campuses · Did not pass · stalled on the Senate floor
SB 5315 (2009–10) Survivor annuity option · Enacted · Chapter 111, Laws of 2009