HOUSE BILL 471

Sponsored By:

Frederick County Delegation

Entitled:

Frederick County - Hotel Rental Tax

Synopsis:

Authorizing Frederick County to impose a hotel rental tax at not more than 5%; providing that the hotel rental tax does not apply to a hotel with a specified number of rooms in Frederick County; requiring a hotel located in Frederick County to collect the tax and to file a specified tax return and pay taxes collected on or before the 21st day of each month; and requiring Frederick County to distribute specified hotel rental tax revenue in a specified manner.

History by Legislative Date

House Action

1/30

First Reading Ways and Means

2/4

Hearing 2/18 at 1:00 p.m.

3/27

Favorable with Amendments Report by Ways and Means

3/26

Favorable with Amendments Report Adopted

Second Reading Passed with Amendments

3/28

Third Reading Passed (115-20)

4/5

Returned Passed

5/26

Governor vetoed - Cross-filed bill was signed

Senate Action

3/30

First Reading Budget and Taxation

4/5

Favorable Report by Budget and Taxation

4/6

Favorable Report Adopted

Second Reading Passed

4/7

Third Reading Passed (39-7)

Bill indexed under the following Subjects:

AUDITORS AND AUDITS

FREDERICK COUNTY

HOTELS AND MOTELS

LIENS -see also- MECHANICS' LIENS

REPORTS

REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.

SALES AND USE TAX

TOURISM

Bill affects the following Statutes:

Article - 24 Political Subdivisions - Miscellaneous Provisions

( 9-301 , 9-302 , 9-303 , 9-304 , 9-305 , 9-308 , 9-309 , 9-310 , 9-311 , 9-314 , 9-315 , 9-316 , 9-317 , 9-318 , 9-321 , 9-322 , 9-323 , 9-324 , 9-325 , 9-326 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled

Fiscal Note: Available (PDF)

Amendments:

House

Number: 795962/01 (PDF)     Offered on: March 27, 2004   at: 11:31 a.m.     Status: Adopted

Roll Call Votes (Legislative dates are shown):

House

March 28, 2004: Third Reading Passed (115-20)

Senate

April 7, 2004: Third Reading Passed (39-7)