2001 Regular Session

HOUSE BILL 68

File Code: Taxes - Miscellaneous
Sponsored By:
Delegate Pitkin
Entitled:
Arts and Entertainment Districts - Income Tax, Sales and Use Tax, and Property Tax

Synopsis:

Authorizing the governing body of a county or municipal corporation to establish arts and entertainment districts within which tax benefits for qualifying residing artists would apply; providing an income tax subtraction modification for income from specified original artistic works; exempting from the sales and use tax sales of specified original artistic works; authorizing the governing bodies to grant a specified property tax credit; and limiting the duration of the credit to 10 years.

History by Legislative Date

House Action
09/11
Pre-filed
1/10
First Reading Economic Matters & Ways and Means
1/17
Re-assigned Ways and Means & Economic Matters
2/7
Hearing 2/21 at 11:00 a.m.
2/12
Hearing cancelled
2/26
Withdrawn
Senate Action
No Action
Bill indexed under the following Subjects:
ART, MUSIC AND CULTURAL AFFAIRS -see also- MUSEUMS; THEATERS
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
EXEMPTIONS
HOUSING -see also- APARTMENTS; CONDOMINIUMS; MOBILE HOMES
INCOME TAX
MUNICIPAL CORPORATIONS -see also- ANNAP; BALT; HAGER; OC
PROPERTY TAX
SALES AND USE TAX
TAX CREDITS -see also- CIRCUIT BREAKER
ZONING AND PLANNING.........................................
Bill affects the following Statutes:
Article - 83A Department of Business and Economic Development
( 4-701 )
Tax - General
( 10-207 , 11-229 )
Tax - Property
( 9-239 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Not available at this time
Amendments: None offered