2003 Regular Session

HOUSE BILL 422

File Code: Taxes - Sales and Use
Sponsored By:
Delegates Frush, Conroy, Gaines, Griffith, Holmes, Hubbard, Menes, Moe, Ross, and Vaughn
Entitled:
Sales Tax on Food and Beverages - Commercial Entertainment Zones

Synopsis:

Authorizing the governing body of a county to impose a tax, not to exceed 1%, on the sale of specified food and beverages consumed in restaurants in specified commercial entertainment zones in the county; etc.

History by Legislative Date

House Action
2/5
First Reading Ways and Means
3/5
Hearing 3/13 at 1:00 p.m.
Senate Action
No Action
Sponsored by:
Delegate Barbara Frush, District 21
Delegate Mary A. Conroy, District 23A
Delegate Tawanna P. Gaines, District 22
Delegate Melony G. Griffith, District 25
Delegate Marvin E. Holmes, Jr., District 23B
Delegate James W. Hubbard, District 23A
Delegate Pauline H. Menes, District 21
Delegate Brian R. Moe, District 21
Delegate Justin D. Ross, District 22
Delegate Michael L. Vaughn, District 24
Bill indexed under the following Subjects:
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
FOOD -see also- KOSHER; MEAT, POULTRY, SEAFOOD; MILK
INTEREST
MUNICIPAL CORPORATIONS -see also- ANNAP; BALT; HAGER; OC
PENALTIES
RECORDS -see also- LAND RECORDS; VITAL RECORDS
RESTAURANTS
SALES AND USE TAX
Bill affects the following Statutes:
Article - 24 Political Subdivisions - Miscellaneous Provisions
( 9-607 )
Tax - General
( 11-102 )

Documents:

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