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Legislation


2007 Regular Session

HOUSE BILL 414

File Code: Taxes - Miscellaneous Prior Year Introduction As: HB 640/06 - W&M Crossfiled with: SENATE BILL 521
Sponsored By:
Delegates Barnes, Frush, and Pena-Melnyk
Entitled:
Admissions and Amusement Tax - Food and Beverages

Synopsis:

Authorizing a municipal corporation to impose an admissions and amusement tax on the sale of specified food and beverages; altering specified limits and providing specified limits on a county's or municipal corporation's authority to impose an admissions and amusement tax; establishing a maximum tax rate on specified gross receipts that are subject to the admissions and amusement tax; etc.

History by Legislative and Calendar Date

House Action
2/5
First Reading Ways and Means
2/7
Hearing 3/1 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Ben Barnes, District 21
Delegate Barbara Frush, District 21
Delegate Joseline Pena-Melnyk, District 21

Bill indexed under the following Subjects:

Admissions and Amusement Tax
Alcoholic Beverages -see also- AB-By Subd; Substance Abuse
Counties -see also- Chartered Counties; Code Counties
Food -see also- Kosher; Meat, Poultry, Seafood; Milk
Municipal Corporations -see also- Annap; Balt; Hager; OC
Vending Machines

Bill affects the following Statutes:

Tax - General
( 4-101 , 4-102 , 4-103 , 4-105 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered
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