2013 Regular Session



Sales and Use Tax - Motor Fuel - Local Transportation Tax

Sponsored by:

Senator Young


In the Senate - Hearing 2/20 at 2:00 p.m.

Synopsis:Authorizing the governing body of a county or a municipal corporation to impose a sales and use tax on motor fuel for the purpose of financing local road and transit capital projects; defining the county or municipal corporation sales and use tax on motor fuel authorized by the Act as a "local transportation tax"; providing that the local transportation tax rate may not exceed 2%; providing that State laws and regulations applicable to the State sales and use tax apply to a local transportation tax; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senator Young
Additional Facts:Bill File Type: Regular
Effective Date(s): June 1, 2013
Budget and Taxation  Listen to Committee Hearing
Broad Subject(s):Taxes - Sales and Use
Transportation - Generally
Narrow Subject(s):Comptroller
Counties -see also- Chartered Counties; Code Counties
County Administrators
County Commissioners
County Councils
County Executives
Fuel -see also- Coal
Municipal Corporations -see also- Annap; Balt; Hager; OC
Public Works
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Sales and Use Tax
Special Tax Districts
Transportation, Department of
Transportation -see also- Aircraft; Airports; Boats; etc
Statutes:Article - Tax - General
(11-102, 11-104, 11-221, 2-1302.2, 11-102.1)
Article - Transportation

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:08 P.M.