HOUSE BILL 1186

File Code: Taxes - Sales and Use

Sponsored By:

Delegates Barve and Donoghue

Entitled:

Sales and Use Tax - Taxable Price - Mandatory Gratuity

Synopsis:

Altering an exclusion from the definition of "taxable price" under the sales and use tax for a mandatory gratuity or service charge in the nature of a tip for serving food or beverage for consumption on the premises of the vendor.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.

House Action

2/18

First Reading Ways and Means

Hearing 3/11 at 1:00 p.m.

Senate Action

No Action

Sponsored by:

Delegate Kumar P. Barve, District 17

Delegate John P. Donoghue, District 2C

Bill indexed under the following Subjects:

Exemptions

Gratuities

Restaurants

Sales and Use Tax

Bill affects the following Statute:

Tax - General

( 11-101 )

Documents

All documents except Roll Call Votes are displayed in PDF format:

Bill Text: First Reading, Third Reading, Enrolled

Fiscal and Policy Note: Available

Amendments: None offered