HB0815

2013 Regular Session

 

Entitled:

Hotel Rental Tax - Exemption - Lodging at a Corporate Training Center

Sponsored by:

Delegate Kaiser

Status:

In the House - Hearing 2/28 at 1:00 p.m.


Synopsis:Providing an exemption for specified counties from hotel rental taxes and transient occupancy taxes for the sale of a right to occupy a room or lodgings as a transient guest at specified facilities or campuses; authorizing taxpayers to claim a refund for taxes paid after June 30, 2010, on transactions that would have been exempt under the Act; applying the Act to taxes imposed after June 30, 2010; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Kaiser, Barve, Cardin, Feldman, Frick, Guzzone, Ivey, Luedtke, A. Miller, Olszewski, and Reznik
Additional Facts:Cross-filed with: SB0631
Bill File Type: Regular
Effective Date(s): June 1, 2013
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
Committee(s):
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous - Local
Narrow Subject(s):Corporations -see also- Municipal Corps; Public Corps & Inst
Counties -see also- Chartered Counties; Code Counties
Exemptions
Hotels and Motels
Housing -see also- Apartments; Condos; Mobile & Manuf Homes
Local Government Mandates
Sales and Use Tax
Statutes:Article - The Charter of Baltimore City
(Article II)
Article - Baltimore County
(11-1-102)
Article - Howard County
(20.400)
Article - Montgomery County
(52-17)
Article - Prince George's County
(10-218.01)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 2, 2015 9:10 A.M.