File Code: Taxes - Sales and Use
- Sponsored By:
-
Delegates Fulton, Branch, and C. Mitchell
- Entitled:
-
Sales and Use Tax - Permanent Seat Licenses
Including permanent seat licenses for a professional sports stadium
within the definition of tangible personal property for purposes of
the sales and use tax; setting the rate of the tax for permanent seat
licenses at 15 cents on each exact dollar and 3 cents for each 20
cents or part of 20 cents in excess of an exact dollar; requiring the
Comptroller to distribute the sales and use tax revenue from permanent
seat licenses to a special fund to be used only to provide additional
funding for the Baltimore City Public School System; etc.
House Action
- 1/26
- First Reading Ways and Means
- 2/7
- Hearing 2/21 at 11:00 a.m.
Senate Action
- No Action
- Sponsored by:
- Delegate Tony Edward Fulton, District 40
- Delegate Rose Mary Hatem Bonsack, District 34
- Delegate Clarence Mitchell, IV, District 44
- Bill indexed under the following Subjects:
- BALTIMORE CITY
- COMPTROLLER
- LICENSES - GENERAL
- SALES AND USE TAX
- SCHOOLS - PUBLIC
- SPORTS -see also- RECREATION
- Stadiums
- Bill affects the following Statutes:
- Tax - General
- (
2-1303 ,
11-101 ,
11-104 ,
11-221
)
- Bill Text:
- First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
Amendments:
None available
