Legislation

Title: Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized
Sponsored by: Senator King
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 805
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Applying the sales and use tax to a sale or use of certain home amenity rentals; and authorizing a county or municipality to impose a certain home amenity rental tax under certain circumstances and subject to certain limitations.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB1064

Bill File Type: Regular

Effective Date(s): July 1, 2024

History

Legislation History
Chamber Senate Calendar Date 2/06/2023 Legislative Date 2/06/2023 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/07/2023 Legislative Date 2/07/2023 Action Hearing 3/09 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2023 Legislative Date 3/17/2023 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/17/2023 Legislative Date 3/09/2023 Action Favorable Adopted Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2023 Legislative Date 3/09/2023 Action Second Reading Passed Proceedings 46 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized Proceedings
Chamber Senate Calendar Date 3/20/2023 Legislative Date 3/11/2023 Action Third Reading Passed (33-10) Proceedings 48 Click to view Recorded Media
Chamber House Calendar Date 3/20/2023 Legislative Date 3/13/2023 Action Referred Ways and Means Proceedings 50 Click to view Recorded Media
Chamber House Calendar Date 3/20/2023 Legislative Date 3/20/2023 Action Hearing 3/30 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 4/05/2023 Legislative Date 4/05/2023 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/05/2023 Legislative Date 3/24/2023 Action Favorable with Amendments {523620/1 Adopted Proceedings 61 Click to view Recorded Media
Chamber House Calendar Date 4/05/2023 Legislative Date 3/24/2023 Action Motion Special Order until 4/6 (Delegate Szeliga) Adopted Proceedings 61 Click to view Recorded Media
Chamber House Calendar Date 4/06/2023 Legislative Date 3/26/2023 Action Floor Amendment {623827/1 (Delegate Chisholm) Rejected (43-91) Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/06/2023 Legislative Date 3/26/2023 Action Second Reading Passed with Amendments Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/06/2023 Legislative Date 3/27/2023 Action Third Reading Passed (92-44) Proceedings 64 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/27/2023 Action Senate Concurs House Amendments Proceedings 64 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/27/2023 Action Third Reading Passed (37-10) Proceedings 64 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/27/2023 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized Proceedings
Chamber Post Passage Calendar Date 5/28/2023 Legislative Date 5/28/2023 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 805 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/06/2023	2/06/2023	First Reading Budget and Taxation
Senate	2/07/2023	2/07/2023	Hearing 3/09 at 1:00 p.m.
			Text - First - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/17/2023	3/17/2023	Favorable Report by Budget and Taxation
Senate	3/17/2023	3/09/2023	Favorable Adopted	46 Click to view Recorded Media
Senate	3/17/2023	3/09/2023	Second Reading Passed	46 Click to view Recorded Media
			Text - Third - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized
Senate	3/20/2023	3/11/2023	Third Reading Passed (33-10)	48 Click to view Recorded Media
House	3/20/2023	3/13/2023	Referred Ways and Means	50 Click to view Recorded Media
House	3/20/2023	3/20/2023	Hearing 3/30 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/05/2023	4/05/2023	Favorable with Amendments Report by Ways and Means
House	4/05/2023	3/24/2023	Favorable with Amendments {523620/1 Adopted	61 Click to view Recorded Media
House	4/05/2023	3/24/2023	Motion Special Order until 4/6 (Delegate Szeliga) Adopted	61 Click to view Recorded Media
House	4/06/2023	3/26/2023	Floor Amendment {623827/1 (Delegate Chisholm) Rejected (43-91)	63 Click to view Recorded Media
House	4/06/2023	3/26/2023	Second Reading Passed with Amendments	63 Click to view Recorded Media
House	4/06/2023	3/27/2023	Third Reading Passed (92-44)	64 Click to view Recorded Media
Senate	4/10/2023	3/27/2023	Senate Concurs House Amendments	64 Click to view Recorded Media
Senate	4/10/2023	3/27/2023	Third Reading Passed (37-10)	64 Click to view Recorded Media
Senate	4/10/2023	3/27/2023	Passed Enrolled
			Text - Enrolled - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized
Post Passage	5/28/2023	5/28/2023	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 805
			Text - Chapter - Home Amenity Rentals - Sales and Use Tax Imposed and Local Tax Authorized

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