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Legislation


2012 Regular Session

HOUSE BILL 826

File Code: Taxes - Sales and Use
Sponsored By:
Delegates K. Kelly and Bromwell
Entitled:
Sales and Use Tax - Taxable Price - Mandatory Gratuity

Synopsis:

Altering an exclusion from the definition of "taxable price" under the sales and use tax for a mandatory gratuity or service charge in the nature of a tip for serving food or beverage for consumption on the premises of the vendor.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used. For explanation of terms click here.
House Action
2/9
First Reading Ways and Means
Hearing 2/28 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Kevin Kelly, District 1B
Delegate Eric M. Bromwell, District 8

Bill indexed under the following Subjects:

Exemptions
Gratuities
Restaurants
Sales and Use Tax

Bill affects the following Statute:

Tax - General
( 11-101 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered
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