AN ACT DEDICATING THE ADDITIONAL SALES TAX ON MEALS TO CERTAIN PURPOSES.

SB 109 dedicates revenue from a 1% sales tax on restaurant meals to three specific state purposes. Fifty percent of the collected funds will go to the Tourism Fund, 25% will be distributed to the municipalities where the meals were purchased, and the remaining 25% will be allocated to programs addressing food insecurity. The bill directs existing tax revenue toward these established state priorities without creating new taxes or altering tax rates. This policy change directly affects local governments (through revenue sharing), the tourism industry (via dedicated funding), and residents facing food insecurity (through targeted initiatives).