2001 Regular Session

HOUSE BILL 1275

File Code: Taxes - Miscellaneous
Sponsored By:
Delegates Brinkley, Bartlett, Elliott, Hecht, Snodgrass, and Stull
Entitled:
Frederick County - Admissions and Amusement Tax - Events to Benefit Charity

Synopsis:

Authorizing Frederick County to exempt from the admissions and amusement tax, by ordinance or resolution, gross receipts from any admissions and amusement charge at an event held by a for profit or not for profit entity, if the net proceeds of the event inure solely to the benefit of a charitable, educational, or religious organization that is exempt from taxation under { 501(c)(3) of the Internal Revenue Code.

History by Legislative Date

House Action
2/12
First Reading House Rules and Executive Nominations
2/26
Re-referred Ways and Means
3/7
Hearing 3/20 at 1:00 p.m.
3/21
Withdrawn
Senate Action
No Action
Sponsored by:
Delegate David R. Brinkley, District 4A
Delegate Joseph R. Bartlett, District 3
Delegate Donald B. Elliott, District 4B
Delegate C. Sue Hecht, District 3
Delegate Louise V. Snodgrass, District 3
Delegate Paul S. Stull, District 4A
Bill indexed under the following Subjects:
ADMISSIONS AND AMUSEMENT TAX
ART, MUSIC AND CULTURAL AFFAIRS -see also- MUSEUMS; THEATERS
EXEMPTIONS
FREDERICK COUNTY
NONPROFIT ORGANIZATIONS
Bill affects the following Statute:
Tax - General
( 4-104 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered