2011 Regular Session

HOUSE BILL 465

File Code: Taxes - Sales and Use Prior Year Introduction As: HB 1286/10 - W&M
Sponsored By:
Delegates Ready, Afzali, Boteler, Cluster, Dwyer, Eckardt, Elliott, Frank, George, Glass, Hershey, Hogan, Hough, Impallaria, Jacobs, Kach, Kipke, Krebs, McComas, McConkey, McDermott, McMillan, W. Miller, Myers, Norman, Parrott, Schuh, Schulz, Smigiel, Stocksdale, Szeliga, Vitale, and Wood
Entitled:
Sales and Use Tax - Rate

Synopsis:

Altering the maximum rate of the admissions and amusement tax that a county or municipal corporation may set for gross receipts that are also subject to the State sales tax from 11% to 10%; altering the rate of the sales and use tax from 6% to 5%; and altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate applies from 94.5% to 95.25%.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
2/7
First Reading Ways and Means
2/9
Hearing 2/23 at 1:00 p.m.
3/7
Unfavorable Report by Ways and Means
Senate Action
No Action

Sponsored by:

Delegate Justin Ready, District 5A
Delegate Kathy Afzali, District 4A
Delegate Joseph C. Boteler, III, District 8
Delegate John W. E. Cluster, Jr., District 8
Delegate Don H. Dwyer, Jr., District 31
Delegate Adelaide C. Eckardt, District 37B
Delegate Donald B. Elliott, District 4B
Delegate William J. Frank, District 42
Delegate Ron George, District 30
Delegate Glen Glass, District 34A
Delegate Stephen S. Hershey, Jr., District 36
Delegate Patrick N. Hogan, District 3A
Delegate Michael J. Hough, District 3B
Delegate Rick Impallaria, District 7
Delegate Jay A. Jacobs, District 36
Delegate Wade Kach, District 5B
Delegate Nicholaus R. Kipke, District 31
Delegate Susan W. Krebs, District 9B
Delegate Susan K. McComas, District 35B
Delegate Tony McConkey, District 33A
Delegate Michael A. McDermott, District 38B
Delegate Herb McMillan, District 30
Delegate Warren E. Miller, District 9A
Delegate LeRoy E. Myers, Jr., District 1C
Delegate H. Wayne Norman, Jr., District 35A
Delegate Neil Parrott, District 2B
Delegate Steven R. Schuh, District 31
Delegate Kelly Schulz, District 4A
Delegate Michael D. Smigiel, Sr., District 36
Delegate Nancy R. Stocksdale, District 5A
Delegate Kathy Szeliga, District 7
Delegate Cathy Vitale, District 33A
Delegate John F. Wood, Jr., District 29A

Bill indexed under the following Subjects:

Admissions and Amusement Tax
Counties -see also- Chartered Counties; Code Counties
Municipal Corporations -see also- Annap; Balt; Hager; OC
Sales and Use Tax
Vending Machines

Bill affects the following Statutes:

Tax - General
( 4-105 , 11-104 , 11-104 , 11-301 )

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
Committee Votes :
House
Ways and Means