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
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.
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
)
- Bill Text:
- First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
Amendments:
None available
