Legislation

Title: Sales and Use Tax – Short–Term Rentals
Sponsored by: Delegate Mosby
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 704
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring certain short-term rental platforms to collect the sales and use tax on the sale of the right to occupy certain short-term rentals.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Details

Bill File Type: Regular

Effective Date(s): June 1, 2019

History

Legislation History
Chamber House Calendar Date 2/08/2019 Legislative Date 2/08/2019 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Limited Residential Lodging Proceedings
Chamber House Calendar Date 2/12/2019 Legislative Date 2/12/2019 Action Hearing 2/26 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 4/05/2019 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/05/2019 Legislative Date 3/28/2019 Action Favorable with Amendments {355863/1 Adopted Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 3/28/2019 Action Second Reading Passed with Amendments Proceedings 63 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax – Short–Term Rentals Proceedings
Chamber House Calendar Date 4/05/2019 Legislative Date 3/29/2019 Action Third Reading Passed (101-32) Proceedings 64 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 3/31/2019 Action Referred Rules Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/08/2019 Action Rereferred to Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/08/2019 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action Favorable Adopted Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action Second Reading Passed Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/03/2019 Action Third Reading Passed (45-0) Proceedings 66 Click to view Recorded Media
Chamber House Calendar Date 4/08/2019 Legislative Date 4/02/2019 Action Returned Passed Proceedings 68 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/25/2019 Legislative Date 5/25/2019 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 704 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Sales and Use Tax – Short–Term Rentals Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/08/2019	2/08/2019	First Reading Ways and Means
			Text - First - Sales and Use Tax - Limited Residential Lodging
House	2/12/2019	2/12/2019	Hearing 2/26 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/05/2019	4/05/2019	Favorable with Amendments Report by Ways and Means
House	4/05/2019	3/28/2019	Favorable with Amendments {355863/1 Adopted	63 Click to view Recorded Media
House	4/05/2019	3/28/2019	Second Reading Passed with Amendments	63 Click to view Recorded Media
			Text - Third - Sales and Use Tax – Short–Term Rentals
House	4/05/2019	3/29/2019	Third Reading Passed (101-32)	64 Click to view Recorded Media
Senate	4/08/2019	3/31/2019	Referred Rules	63 Click to view Recorded Media
Senate	4/08/2019	4/08/2019	Rereferred to Budget and Taxation
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/08/2019	4/08/2019	Favorable Report by Budget and Taxation
Senate	4/08/2019	4/02/2019	Favorable Adopted	65 Click to view Recorded Media
Senate	4/08/2019	4/02/2019	Second Reading Passed	65 Click to view Recorded Media
Senate	4/08/2019	4/03/2019	Third Reading Passed (45-0)	66 Click to view Recorded Media
House	4/08/2019	4/02/2019	Returned Passed	68 Click to view Recorded Media
Post Passage	5/25/2019	5/25/2019	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 704
			Text - Chapter - Sales and Use Tax – Short–Term Rentals

File Code

Subjects

Statutes