1997 Regular Session

SENATE BILL 189

File Code: Miscellaneous Prior Year Introduction As: SB 522/92 - B&T Crossfiled with: HOUSE BILL 1184
Sponsored By:
Senators Hoffman, Blount, Currie, Dorman, Green, Kelley, Lawlah, Trotter, and Amoss
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; prohibiting a county from imposing the admissions and amusement tax on specified gross receipts; and exempting a charge for use or rental of videotapes or specified game cartridges from the admissions and amusement tax unless a county or municipal corporation or Baltimore City expressly provides otherwise.

Legislative History

Senate Action
1/16
First Reading Budget and Taxation
1/22
Hearing 2/5 at 1:00 p.m.
1/30
Hearing cancelled
Hearing 2/5 at 1:30 p.m.
3/10
Favorable with Amendments Report by Budget and Taxation
3/11
Favorable with Amendments
Laid Over (Senator Haines) Adopted
3/12
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/14
Third Reading Passed (27-19)
House Action
3/14
First Reading Ways and Means
3/17
Hearing 3/20 at 1:00 p.m.
Sponsored by:
Senator Barbara A. Hoffman, District 42
Senator William H. Amoss, District 35
Senator Clarence W. Blount, District 41
Senator Ulysses Currie, District 25
Senator Arthur Dorman, District 21
Senator Leo E. Green, District 23
Senator Delores G. Kelley, District 10
Senator Gloria Gary Lawlah, District 26
Senator Decatur W. Trotter, District 24
Bill indexed under the following Subjects:
ADMISSIONS AND AMUSEMENT TAX
BALTIMORE CITY
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 , 4-103 , 4-104 , 4-105 )

Documents:

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

Amendments:
Senate
Number: 439908/1 (PDF) Offered on: MARCH 12, 1997 at: 10:30 Status: Adopted