Legislation

Title: Gross Receipts Tax on Short–Term Lease or Rental of Heavy Equipment – Alterations
Sponsored by: Senator King
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 635
Analysis: Fiscal and Policy Note

Synopsis

Exempting governments from the tax on gross receipts from the short-term lease or rental of heavy equipment property; and repealing a requirement that a person with gross receipts subject to tax to report certain information to the county or municipal corporation where the heavy equipment rental business is located.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0795

Bill File Type: Regular

Effective Date(s): July 1, 2022

Bill imposes a local government mandate, which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit

History

Legislation History
Chamber Senate Calendar Date 2/07/2022 Legislative Date 2/07/2022 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Gross Receipts Tax on Short–Term Lease or Rental of Heavy Equipment – Alterations Proceedings
Chamber Senate Calendar Date 2/10/2022 Legislative Date 2/10/2022 Action Hearing 3/09 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/08/2022 Legislative Date 3/08/2022 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 3/08/2022 Legislative Date 3/08/2022 Action Hearing 3/09 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/30/2022 Legislative Date 3/30/2022 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/30/2022 Legislative Date 3/18/2022 Action Favorable Adopted Proceedings 58 Click to view Recorded Media
Chamber Senate Calendar Date 3/30/2022 Legislative Date 3/18/2022 Action Second Reading Passed Proceedings 58 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Gross Receipts Tax on Short–Term Lease or Rental of Heavy Equipment – Alterations Proceedings
Chamber Senate Calendar Date 3/31/2022 Legislative Date 3/19/2022 Action Third Reading Passed (47-0) Proceedings 59 Click to view Recorded Media
Chamber House Calendar Date 3/31/2022 Legislative Date 3/25/2022 Action Referred Rules and Executive Nominations Proceedings 46 Click to view Recorded Media
Chamber House Calendar Date 4/07/2022 Legislative Date 4/07/2022 Action Rereferred to Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/08/2022 Legislative Date 4/08/2022 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/09/2022 Legislative Date 4/02/2022 Action Favorable Adopted Second Reading Passed Proceedings 54 Click to view Recorded Media
Chamber House Calendar Date 4/11/2022 Legislative Date 4/05/2022 Action Third Reading Passed (129-1) Proceedings 57 Click to view Recorded Media
Chamber Senate Calendar Date 4/11/2022 Legislative Date 4/03/2022 Action Returned Passed Proceedings 74 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/29/2022 Legislative Date 5/29/2022 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 635 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Gross Receipts Tax on Short–Term Lease or Rental of Heavy Equipment – Alterations Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/07/2022	2/07/2022	First Reading Budget and Taxation
			Text - First - Gross Receipts Tax on Short–Term Lease or Rental of Heavy Equipment – Alterations
Senate	2/10/2022	2/10/2022	Hearing 3/09 at 1:00 p.m.
Senate	3/08/2022	3/08/2022	Hearing canceled
Senate	3/08/2022	3/08/2022	Hearing 3/09 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/30/2022	3/30/2022	Favorable Report by Budget and Taxation
Senate	3/30/2022	3/18/2022	Favorable Adopted	58 Click to view Recorded Media
Senate	3/30/2022	3/18/2022	Second Reading Passed	58 Click to view Recorded Media
			Text - Third - Gross Receipts Tax on Short–Term Lease or Rental of Heavy Equipment – Alterations
Senate	3/31/2022	3/19/2022	Third Reading Passed (47-0)	59 Click to view Recorded Media
House	3/31/2022	3/25/2022	Referred Rules and Executive Nominations	46 Click to view Recorded Media
House	4/07/2022	4/07/2022	Rereferred to Ways and Means
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/08/2022	4/08/2022	Favorable Report by Ways and Means
House	4/09/2022	4/02/2022	Favorable Adopted Second Reading Passed	54 Click to view Recorded Media
House	4/11/2022	4/05/2022	Third Reading Passed (129-1)	57 Click to view Recorded Media
Senate	4/11/2022	4/03/2022	Returned Passed	74 Click to view Recorded Media
Post Passage	5/29/2022	5/29/2022	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 635
			Text - Chapter - Gross Receipts Tax on Short–Term Lease or Rental of Heavy Equipment – Alterations

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Statutes