2010 Regular Session


File Code: Taxes - Miscellaneous - Local Crossfiled with: SENATE BILL 685
Sponsored By:
Delegates Frick, Barve, Branch, Cardin, Hixson, Miller, Minnick, Myers, Rice, Ross, Shank, and Stukes
Heavy Equipment Tax Reform Act of 2010


Imposing a 2% tax on the gross receipts from the short-term lease or rental of heavy equipment property by a person whose principal business is the short-term lease or rental of heavy equipment property at retail; requiring a person who owns a business with gross receipts subject to the tax to submit a report to the Department of Assessments and Taxation and a list to the county or municipal corporation where the business is located; providing that specified heavy equipment property is not subject to personal property tax; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
First Reading Ways and Means
Hearing 3/4 at 1:00 p.m.
Favorable with Amendments Report by Ways and Means
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
Third Reading Passed (139-1)
Senate Action
No Action

Sponsored by:

Delegate C. William Frick, District 16
Delegate Kumar P. Barve, District 17
Delegate Talmadge Branch, District 45
Delegate Jon S. Cardin, District 11
Delegate Sheila E. Hixson, District 20
Delegate Warren E. Miller, District 9A
Delegate Joseph J. Minnick, District 6
Delegate LeRoy E. Myers, Jr., District 1C
Delegate Craig L. Rice, District 15
Delegate Justin D. Ross, District 22
Delegate Christopher B. Shank, District 2B
Delegate Melvin L. Stukes, District 44

Bill indexed under the following Subjects:

Counties -see also- Chartered Counties; Code Counties
Equipment -see also- Motor Vehicle Equipment
Gross Receipts Tax
Leases and Rent
Municipal Corporations -see also- Annap; Balt; Hager; OC
Personal Property
Property Tax

Bill affects the following Statutes:

Article - 24 Political Subdivisions - Miscellaneous Provisions
( 9-609 )
Tax - Property
( 7-243 )


All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Number: 855564/01     Offered on: April 12, 2010   at: 2:24 p.m.     Status: Adopted
Committee Votes :
Ways and Means
Roll Call Vote (Legislative date is shown):
April 8, 2010: Third Reading Passed (139-1)