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Legislation


1996 Regular Session

HOUSE BILL 1329

File Code: Taxes - Sales and Use
Sponsored By:
Delegates Rawlings, Marriott, Harrison, Opara, Branch, C. Mitchell, Fulton, Nathan-Pulliam, E. Burns, and Parker
Entitled:
Sales and Use Tax - Permanent Seat Licenses

Synopsis:

Including a permanent seat license for a seat at a professional sports stadium within the definition of tangible personal property for purposes of the sales and use tax; requiring the Comptroller to distribute the sales and use tax revenue derived from the sale of a permanent seat license at a professional sports stadium to the "Child First" Authority established by the Mayor and City Council of Baltimore City; making the Act contingent on another Act and on the establishment of a "Child First" Authority; etc.

Legislative History

House Action
2/19
First Reading Ways and Means
2/21
Hearing 3/12 at 1:00 p.m.
Senate Action
No Action
Sponsored by:
Delegate Howard P. Rawlings, District 40
Delegate Talmadge Branch, District 45
Delegate Emmett C. Burns, Jr., District 10
Delegate Tony Edward Fulton, District 40
Delegate Hattie N. Harrison, District 45
Delegate Salima Siler Marriott, District 40
Delegate Clarence Mitchell, IV, District 44
Delegate Shirley Nathan-Pulliam, District 10
Delegate Anthony J. O'Donnell, District 29C
Delegate Joan N. Parker, District 10
Bill indexed under the following Subjects:
BALTIMORE CITY
COMPTROLLER
EXEMPTIONS
LICENSES - GENERAL
SALES AND USE TAX
SPORTS -see also- RECREATION
Stadiums
Bill affects the following Statutes:
Tax - General
( 2-1303 , 11-101 , 11-221 )

Documents:

Bill Text:
First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)

Amendments: None available
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