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Legislation


2003 Regular Session

HOUSE BILL 982

File Code: Taxes - Miscellaneous
Sponsored By:
Delegate Jones
Entitled:
Admissions and Amusement Tax - Charges Subject to Tax

Synopsis:

Providing that charges for merchandise, refreshments, or a service sold or served in connection with entertainment in specified locations may be subject to admissions and amusement tax regardless of whether the charges are increased because entertainment is provided; providing that a claim for a refund of specified admissions and amusement tax paid before July 1, 2003 may not be filed after September 30, 2003; etc.

History by Legislative Date

House Action
2/14
First Reading House Rules and Executive Nominations
2/27
Re-referred Ways and Means
3/5
Hearing 3/12 at 1:00 p.m.
3/21
Favorable Report by Ways and Means
Favorable Report Adopted
Special Order after Third Reading calendar (Delegate Redmer) Adopted
Second Reading Passed
3/22
Motion vote previous question (Delegate Donoghue) Adopted
Third Reading Passed (81-54)
Senate Action
3/23
First Reading Budget and Taxation
3/25
Hearing 4/1 at 1:30 p.m.
Bill indexed under the following Subjects:
ADMISSIONS AND AMUSEMENT TAX
ART, MUSIC AND CULTURAL AFFAIRS -see also- MUSEUMS; THEATERS
EXEMPTIONS
Bill affects the following Statute:
Tax - General
( 4-101 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered
Roll Call Vote (Legislative date is shown):
House
March 22, 2003: Third Reading Passed (81-54)
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