SB 6462: Reaffirming the prohibition of the imposition of a local income tax

To ensure that the will of the legislature expressed in SSB 4313 remains the law of the state and to confirm that no locality may impose a tax on income, the legislature restates its refusal to delegate to a city, county, or city-county, as a whole or as a governing body, the power to enact a tax on the personal income of individuals or households. No area shall levy a tax on net or gross income, except that the gross receipts taxes on businesses as otherwise allowed by state law are not prohibited.