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2005 Regular Session bill information current as of December 15, 2005 - 10:47 p.m.
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HOUSE BILL 307

File Code: Taxes - Miscellaneous - Local
Prior Year Introduction As: HB 243/04 - W&M

Sponsored By:
Delegates Frush, Menes, and Moe

Entitled:
Admissions and Amusement Tax - Food and Beverages

Synopsis:

Authorizing a municipal corporation to impose an admissions and amusement tax on the sale of specified food and beverages; establishing limits on a county's or municipal corporation's authority to impose an admissions and amusement tax; establishing a maximum tax rate on specified gross receipts that are subject to the admissions and amusement tax; etc.

History by Legislative Date

House Action
1/27
First Reading Ways and Means
2/2
Hearing 2/18 at 1:30 p.m.
Senate Action
No Action

Sponsored by:

Delegate Barbara Frush, District 21
Delegate Pauline H. Menes, District 21
Delegate Brian R. Moe, District 21

Bill indexed under the following Subjects:

ADMISSIONS AND AMUSEMENT TAX
ALCOHOLIC BEVERAGES -see also- AB-BY SUBD; SUBSTANCE ABUSE
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
FOOD -see also- KOSHER; MEAT, POULTRY, SEAFOOD; MILK
MUNICIPAL CORPORATIONS -see also- ANNAP; BALT; HAGER; OC
VENDING MACHINES

Bill affects the following Statutes:

Tax - General
( 4-101 , 4-102 , 4-103 , 4-105 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered

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