HOUSE BILL 1184

File Code: Miscellaneous Prior Year Introduction As: SB 522/92 - B&T Crossfiled with: SENATE BILL 189

Sponsored By:

Delegate Hixson

Entitled:

Admissions and Amusement Tax - Videotape and Game Cartridge Rentals

Synopsis:

Including a charge for use or rental of videotapes or game cartridges within the definition of an admissions and amusement charge that may be subject to the admissions and amusement tax; and exempting a charge for use or rental of videotapes or game cartridges from the admissions and amusement tax unless a county or municipal corporation expressly provides otherwise.

Legislative History

House Action

2/10

First Reading Ways and Means

2/19

Hearing 3/4 at 1:00 p.m.

Senate Action

No Action

Bill indexed under the following Subjects:

ADMISSIONS AND AMUSEMENT TAX

COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES

EXEMPTIONS

LEASES AND RENT -see also- EVICTION

MUNICIPAL CORPORATIONS

VIDEO

Bill affects the following Statutes:

Tax - General

( 4-101 , 4-102 , 4-104 , 4-105 )

Documents:

Bill Text:

First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)