Sales tax; distribute revenue from a municipal historical hamlet to the applicable county, to be spent solely in the hamlet.

SB 2876 redirects state sales tax revenue generated within qualified "municipal historical hamlets" (former small communities under 600 residents that lost their charters before 1945) to the county where they're located. The county board of supervisors must spend this revenue solely within the hamlet's boundaries for local improvements. The bill requires county tax assessors to annually list businesses in these hamlets subject to sales tax and provide the list to the state revenue department for proper allocation. This change modifies existing tax distribution rules to ensure funds from these historic areas directly benefit their specific communities.