File Code: Taxes - Miscellaneous - Local
Crossfiled with: SENATE BILL 685
- Sponsored By:
-
Delegates Frick, Barve, Branch, Cardin, Hixson, Miller, Minnick, Myers,
Rice, Ross, Shank, and Stukes
- Entitled:
-
Heavy Equipment Tax Reform Act of 2010
Imposing a 2% tax on the gross receipts from the short-term lease or
rental of heavy equipment property by a person whose principal
business is the short-term lease or rental of heavy equipment property
at retail; requiring a person who owns a business with gross receipts
subject to the tax to submit a report to the Department of Assessments
and Taxation and a list to the county or municipal corporation where
the business is located; providing that specified heavy equipment
property is not subject to personal property tax; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
House Action
- 2/9
- First Reading Ways and Means
- 2/10
- Hearing 3/4 at 1:00 p.m.
- 4/12
- Favorable with Amendments Report by Ways and Means
- 4/6
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 4/8
- Third Reading Passed (139-1)
Senate Action
- No Action
Sponsored by:
- Delegate C. William Frick, District 16
- Delegate Kumar P. Barve, District 17
- Delegate Talmadge Branch, District 45
- Delegate Jon S. Cardin, District 11
- Delegate Sheila E. Hixson, District 20
- Delegate Warren E. Miller, District 9A
- Delegate Joseph J. Minnick, District 6
- Delegate LeRoy E. Myers, Jr., District 1C
- Delegate Craig L. Rice, District 15
- Delegate Justin D. Ross, District 22
- Delegate Christopher B. Shank, District 2B
- Delegate Melvin L. Stukes, District 44
Bill indexed under the following Subjects:
- Counties -see also- Chartered Counties; Code Counties
- Equipment -see also- Motor Vehicle Equipment
- Exemptions
- Gross Receipts Tax
- Leases and Rent
- Municipal Corporations -see also- Annap; Balt; Hager; OC
- Personal Property
- Property Tax
- Reports
Bill affects the following Statutes:
- Article - 24 Political Subdivisions - Miscellaneous Provisions
- (
9-609
)
- Tax - Property
- (
7-243
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note:
Available
- Amendments:
House
- Number: 855564/01 Offered on: April 12, 2010 at:
2:24 p.m. Status: Adopted
-
Committee Votes :
House
- Ways and Means
- Roll Call Vote (Legislative date is shown):
House
- April 8, 2010: Third Reading Passed (139-1)