HOUSE BILL 1286

Sponsored By:

Delegates Jennings, Aumann, Boteler, Dwyer, Frank, George, Haddaway, McConkey, McDonough, Miller, Norman, O'Donnell, Shank, Shewell, Smigiel, Sossi, Stifler, and Stocksdale

Entitled:

Sales and Use Tax - Rate

Synopsis:

Altering the maximum rate of the admissions and amusement tax that a county or municipal corporation may set for gross receipts that are also subject to the State sales tax from 11% to 10%; altering the rate of the sales and use tax from 6% to 5%; and altering the percentage of gross receipts from vending machine sales to which the sales and use tax rate applies from 94.5% to 95.25%.

History by Legislative and Calendar Date

House Action

2/18

First Reading Ways and Means

Hearing 3/25 at 1:00 p.m.

Senate Action

No Action

Sponsored by:

Delegate J. B. Jennings, District 7

Delegate Susan L. M. Aumann, District 42

Delegate Joseph C. Boteler, III, District 8

Delegate Don H. Dwyer, Jr., District 31

Delegate William J. Frank, District 42

Delegate Ron George, District 30

Delegate Jeannie Haddaway, District 37B

Delegate Tony McConkey, District 33A

Delegate Pat McDonough, District 7

Delegate Warren E. Miller, District 9A

Delegate H. Wayne Norman, District 35A

Delegate Anthony J. O'Donnell, District 29C

Delegate Christopher B. Shank, District 2B

Delegate Tanya T. Shewell, District 5A

Delegate Michael D. Smigiel, Sr., District 36

Delegate Richard A. Sossi, District 36

Delegate Donna Stifler, District 35A

Delegate Nancy R. Stocksdale, District 5A

Bill indexed under the following Subjects:

Admissions and Amusement Tax

Counties -see also- Chartered Counties; Code Counties

Municipal Corporations -see also- Annap; Balt; Hager; OC

Sales and Use Tax

Vending Machines

Bill affects the following Statutes:

Tax - General

( 4-105 , 11-104 , 11-104 , 11-301 )

Documents

Bill Text: First Reading, Third Reading, Enrolled

Fiscal and Policy Note: Available

Amendments: None offered