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Withdrawn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