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Subcommittee narrows admissions-tax exemption to chambers of commerce

Legislative Subcommittee · April 15, 2026
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Summary

A legislative subcommittee approved an amendment to H 3371 that removes 'business leagues' from a proposed admissions-tax exemption and limits the benefit to chambers of commerce, a change proponents said helps small local chambers that depend on event revenue.

Chairman Newton opened the session and introduced H 3371, a bill sponsored by Chairman Hixson that would expand state admissions-tax exemptions to certain nonprofits and businesses. He said the subcommittee circulated an amendment to remove ‘‘business leagues’’ from the exemption and leave only chambers of commerce eligible, reasoning that many chambers are small organizations that rely on event ticket revenue.

Representative Lowe presented the amendment, which strikes the words "business leagues" and leaves "chambers of commerce" as the exempted entity. After brief discussion the subcommittee approved the amendment on a voice vote; the chair announced "Ayes have it."

With no further discussion, staff called the roll for the bill itself. Members recorded votes in favor and the chair announced the measure as carried. The transcript records 'Aye' responses from Mister Newton, Mister Lows, Mister Weeks and Miss Dillard; the transcript does not provide a complete named tally for every member.

Supporters said the narrower exemption aims to reduce the tax burden on local chambers that rely on events for revenue while preventing a broad exemption that could substantially reduce admissions-tax receipts. Opponents raised no formal objections on the record during the subcommittee meeting.

The subcommittee advanced H 3371 as amended. No implementation dates or further conditions were specified in the recorded discussion; committee staff or subsequent floor action would determine next steps.

The subcommittee moved on to other business and adjourned for the day.