SENATE BILL 521

File Code: Taxes - Miscellaneous Prior Year Introduction As: HB 640/06 - W&M Crossfiled with: HOUSE BILL 414

Sponsored By:

Senator Rosapepe

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; altering specified limits and providing specified 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 and Calendar Date

Senate Action

2/2

First Reading Budget and Taxation

2/14

Hearing 3/7 at 1:00 p.m.

2/26

Hearing cancelled

Hearing 3/9 at 1:00 p.m.

3/22

Unfavorable Report by Budget and Taxation

House Action

No Action

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 and Policy Note (Displayed in PDF Format): Available

Amendments: None offered