2004 Regular Session

SENATE BILL 441

CHAPTER NUMBER: 276 File Code: Taxes - Miscellaneous - Local Crossfiled with: HOUSE BILL 471
Sponsored By:
Senator Brinkley
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

Senate Action
2/5
First Reading Budget and Taxation
2/18
Hearing 3/4 at 8:30 a.m.
3/8
Favorable Report by Budget and Taxation
3/9
Favorable Report Adopted
Second Reading Passed
3/11
Third Reading Passed (38-6)
4/7
Senate Concur - House Amendments
Third Reading Passed (43-4)
Passed Enrolled
5/11
Signed by the Governor Chapter 276
House Action
3/12
First Reading Ways and Means
3/24
Hearing 3/31 at 1:00 p.m.
4/7
Favorable with Amendments Report by Ways and Means
4/3
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/4
Third Reading Passed with Amendments (118-18)
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 (PDF)
Fiscal Note: Available (PDF)
Amendments:
House
Number: 755465/01 (PDF)     Offered on: April 7, 2004   at: 10:43 a.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
Senate
March 11, 2004: Third Reading Passed (38-6)
April 7, 2004: Third Reading Passed (43-4)
House
April 4, 2004: Third Reading Passed (118-18)