HOUSE BILL 307

File Code: Taxes - Miscellaneous - Local Prior Year Introduction As: HB 243/04 - W&M

Sponsored By:

Delegates Frush, 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

1/27

First Reading Ways and Means

2/2

Hearing 2/18 at 1:30 p.m.

Senate Action

No Action

Sponsored by:

Delegate Barbara Frush, District 21

Delegate Pauline H. Menes, District 21

Delegate Brian R. Moe, District 21

Bill indexed under the following Subjects:

ADMISSIONS AND AMUSEMENT TAX

ALCOHOLIC BEVERAGES -see also- AB-BY SUBD; SUBSTANCE ABUSE

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 (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered