2004 Regular Session

HOUSE BILL 471

File Code: Taxes - Miscellaneous - Local Crossfiled with: SENATE BILL 441
Sponsored By:
Frederick County Delegation
Entitled:
Frederick County - Hotel Rental Tax

Synopsis:

Authorizing Frederick County to impose a hotel rental tax at not more than 5%; providing that the hotel rental tax does not apply to a hotel with a specified number of rooms in Frederick County; requiring a hotel located in Frederick County to collect the tax and to file a specified tax return and pay taxes collected on or before the 21st day of each month; and requiring Frederick County to distribute specified hotel rental tax revenue in a specified manner.

History by Legislative Date

House Action
1/30
First Reading Ways and Means
2/4
Hearing 2/18 at 1:00 p.m.
3/27
Favorable with Amendments Report by Ways and Means
3/26
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/28
Third Reading Passed (115-20)
4/5
Returned Passed
5/26
Governor vetoed - Cross-filed bill was signed
Senate Action
3/30
First Reading Budget and Taxation
4/5
Favorable Report by Budget and Taxation
4/6
Favorable Report Adopted
Second Reading Passed
4/7
Third Reading Passed (39-7)
Bill indexed under the following Subjects:
AUDITORS AND AUDITS
FREDERICK COUNTY
HOTELS AND MOTELS
LIENS -see also- MECHANICS' LIENS
REPORTS
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
SALES AND USE TAX
TOURISM
Bill affects the following Statutes:
Article - 24 Political Subdivisions - Miscellaneous Provisions
( 9-301 , 9-302 , 9-303 , 9-304 , 9-305 , 9-308 , 9-309 , 9-310 , 9-311 , 9-314 , 9-315 , 9-316 , 9-317 , 9-318 , 9-321 , 9-322 , 9-323 , 9-324 , 9-325 , 9-326 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
House
Number: 795962/01 (PDF)     Offered on: March 27, 2004   at: 11:31 a.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 28, 2004: Third Reading Passed (115-20)
Senate
April 7, 2004: Third Reading Passed (39-7)