1996 Regular Session

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