2007 Regular Session


File Code: Taxes - Miscellaneous Prior Year Introduction As: HB 640/06 - W&M Crossfiled with: HOUSE BILL 414
Sponsored By:
Senator Rosapepe
Admissions and Amusement Tax - Food and Beverages


Authorizing a municipal corporation to impose an admissions and amusement tax on the sale of specified food and beverages; altering specified limits and providing specified 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 and Calendar Date

Senate Action
First Reading Budget and Taxation
Hearing 3/7 at 1:00 p.m.
Hearing cancelled
Hearing 3/9 at 1:00 p.m.
Unfavorable Report by Budget and Taxation
House Action
No Action

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 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered