1996 Regular Session

HOUSE BILL 357

File Code: Taxes - Sales and Use
Sponsored By:
Delegates Fulton, Branch, and C. Mitchell
Entitled:
Sales and Use Tax - Permanent Seat Licenses

Synopsis:

Including permanent seat licenses for a professional sports stadium within the definition of tangible personal property for purposes of the sales and use tax; setting the rate of the tax for permanent seat licenses at 15 cents on each exact dollar and 3 cents for each 20 cents or part of 20 cents in excess of an exact dollar; requiring the Comptroller to distribute the sales and use tax revenue from permanent seat licenses to a special fund to be used only to provide additional funding for the Baltimore City Public School System; etc.

Legislative History

House Action
1/26
First Reading Ways and Means
2/7
Hearing 2/21 at 11:00 a.m.
Senate Action
No Action
Sponsored by:
Delegate Tony Edward Fulton, District 40
Delegate Rose Mary Hatem Bonsack, District 34
Delegate Clarence Mitchell, IV, District 44
Bill indexed under the following Subjects:
BALTIMORE CITY
COMPTROLLER
LICENSES - GENERAL
SALES AND USE TAX
SCHOOLS - PUBLIC
SPORTS -see also- RECREATION
Stadiums
Bill affects the following Statutes:
Tax - General
( 2-1303 , 11-101 , 11-104 , 11-221 )

Documents:

Bill Text:
First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)

Amendments: None available