2001 Regular Session

SENATE BILL 120

File Code: Taxes - Sales and Use Prior Year Introduction As: SB 151/96 - B&T
Sponsored By:
Senators Green, Currie, Exum, and Lawlah
Entitled:
Prince George's County - Sales Tax for School Construction

Synopsis:

Authorizing Prince George's County to impose a tax on retail sales in the County; exempting from the tax sales that are exempt from the State sales and use tax; limiting the rate of the tax; imposing collection and administrative requirements on vendors who make sales subject to the tax; authorizing vendors to deduct a percentage of the gross tax collected for the cost of collection and remittance; and making the Act effective January 1, 2003, subject to a referendum of the qualified voters of the County.

History by Legislative Date

Senate Action
1/16
First Reading Budget and Taxation
1/17
Hearing 1/24 at 2:30 p.m.
3/26
Unfavorable Report by Budget and Taxation
House Action
No Action
Sponsored by:
Senator Leo E. Green, District 23
Senator Ulysses Currie, District 25
Senator Nathaniel Exum, District 24
Senator Gloria Lawlah, District 26
Bill indexed under the following Subjects:
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
CONSTRUCTION
COUNTY COUNCILS
EXEMPTIONS
INTEREST
PENALTIES
PRINCE GEORGE'S COUNTY
PUBLIC SCHOOLS
REFERENDUM
SALES AND USE TAX
Bill affects the following Statutes:
Article - 24 Political Subdivisions - Miscellaneous Provisions
( 9-606 )
Tax - General
( 11-102 )

Documents:

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