File Code: Taxes - Miscellaneous - Local
Crossfiled with: HOUSE BILL 817
- Sponsored By:
-
Senators DeGrange, Brinkley, Currie, Edwards, Kasemeyer, King, Kramer,
McFadden, Miller, Munson, Peters, and Stoltzfus
- Entitled:
-
Heavy Equipment Tax Reform Act of 2010
Imposing a tax at a rate of 2% on the gross receipts from the short-
term lease or rental of heavy equipment property by a person whose
principal business is the short-term lease or rental of heavy
equipment property at retail; requiring a person who owns a business
with gross receipts subject to the tax to collect and remit the tax in
a specified manner by the last day of the month after the end of each
quarter; providing that specified heavy equipment property is not
subject to personal property tax; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
Senate Action
- 2/10
- First Reading Budget and Taxation
- 2/24
- Hearing 3/9 at 1:00 p.m.
- 4/1
- Favorable with Amendments Report by Budget and Taxation
- 3/30
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 3/31
- Third Reading Passed (47-0)
- 4/9
- Senate Concur - House Amendment
- Third Reading Passed (46-0)
- Passed Enrolled
House Action
- 3/28
- First Reading House Rules and Executive Nominations
- 4/7
- Re-referred Ways and Means
- Hearing 4/8 at 1:00 p.m.
- 4/12
- Favorable with Amendments Report by Ways and Means
- 4/6
- Favorable with Amendments Report Adopted
- Second Reading Passed with Amendments
- 4/7
- Third Reading Passed with Amendments (134-2)
Action after passage in Senate and House
- 5/4
- Approved by the Governor
- - Chapter 337
Sponsored by:
- Senator James E. DeGrange, Sr., District 32
- Senator David R. Brinkley, District 4
- Senator Ulysses Currie, District 25
- Senator George C. Edwards, District 1
- Senator Edward J. Kasemeyer, District 12
- Senator Nancy J. King, District 39
- Senator Rona E. Kramer, District 14
- Senator Nathaniel J. McFadden, District 45
- Senator Thomas V. Mike Miller, Jr., District 27
- Senator Donald F. Munson, District 2
- Senator Douglas J. J. Peters, District 23
- Senator J. Lowell Stoltzfus, District 38
Bill indexed under the following Subjects:
- Counties -see also- Chartered Counties; Code Counties
- Equipment -see also- Motor Vehicle Equipment
- Exemptions
- Gross Receipts Tax
- Leases and Rent
- Municipal Corporations -see also- Annap; Balt; Hager; OC
- Personal Property
- Property Tax
- Reports
Bill affects the following Statutes:
- Article - 24 Political Subdivisions - Miscellaneous Provisions
- (
9-609
)
- Tax - Property
- (
7-243
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled, Chapter
- Fiscal and Policy Note:
Available
- Amendments:
Senate
- Number: 989532/01 Offered on: April 1, 2010 at:
11:09 a.m. Status: Adopted
House
- Number: 535566/01 Offered on: April 12, 2010 at:
2:27 p.m. Status: Adopted
-
Committee Votes :
Senate
- Budget and Taxation
House
- Ways and Means
- Roll Call Votes (Legislative dates are shown):
Senate
- March 31, 2010: Third Reading Passed (47-0)
- April 9, 2010: Third Reading Passed (46-0)
House
- April 7, 2010: Third Reading Passed (134-2)
