HOUSE BILL 652

File Code: Taxes - Miscellaneous

Sponsored By:

Delegates Gordon, Rosapepe, and Shriver

Entitled:

Admissions and Amusement Tax and Sales and Use Tax - Permanent Seat Licenses

Synopsis:

Including a charge for a permanent seat license for a seat at a professional sports stadium within the definition of an admissions and amusement charge that is subject to the admissions and amusement tax; including a permanent seat license for a seat at a professional sports stadium within the definition of tangible personal property for purposes of the sales and use tax; etc.

Legislative History

House Action

2/1

First Reading Ways and Means

2/7

Hearing 2/21 at 11:00 a.m.

Senate Action

No Action

Sponsored by:

Delegate Michael R. Gordon, District 17

Delegate James C. Rosapepe, District 21

Delegate Mark K. Shriver, District 15

Bill indexed under the following Subjects:

ADMISSIONS AND AMUSEMENT TAX

LICENSES - GENERAL

SALES AND USE TAX

SPORTS -see also- RECREATION

Stadiums

Bill affects the following Statutes:

Tax - General

( 4-101 , 11-101 , 11-221 )

Documents:

Bill Text:

First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None available