2004 Regular Session

HOUSE BILL 243

File Code: Taxes - Miscellaneous - Local
Sponsored By:
Delegates Frush, Conroy, Menes, and Moe
Entitled:
Admissions and Amusement Tax - Food and Beverages

Synopsis:

Authorizing a municipal corporation to impose an admissions and amusement tax on the sale of specified food and beverages; establishing limits on a county's or municipal corporation's authority to impose an admissions and amusement tax; establishing a maximum tax rate on specified gross receipts that are subject to the admissions and amusement tax; etc.

History by Legislative Date

House Action
1/23
First Reading Ways and Means
2/4
Hearing 2/18 at 1:00 p.m.
Senate Action
No Action
Sponsored by:
Delegate Barbara Frush, District 21
Delegate Mary A. Conroy, District 23A
Delegate Pauline H. Menes, District 21
Delegate Brian R. Moe, District 21
Bill indexed under the following Subjects:
ADMISSIONS AND AMUSEMENT TAX
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
FOOD -see also- KOSHER; MEAT, POULTRY, SEAFOOD; MILK
MUNICIPAL CORPORATIONS -see also- ANNAP; BALT; HAGER; OC
VENDING MACHINES
Bill affects the following Statutes:
Tax - General
( 4-101 , 4-102 , 4-103 , 4-105 )

Documents:

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