2012 Regular Session


File Code: Taxes - Sales and Use
Sponsored By:
Delegate Mizeur
School Infrastructure Local Option Act


Authorizing the governing body of a county to impose a tax not exceeding 1% on retail sales; exempting specified sales; requiring that the net proceeds of the tax be used only for capital funding for the construction, renovation, and upgrading of public schools; providing that before a specified law or ordinance takes effect it must first be submitted to a referendum of the qualified voters of a county for approval at the next following general election; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used. For explanation of terms click here.
House Action
First Reading Ways and Means
Hearing 3/9 at 1:00 p.m.
Senate Action
No Action

Bill indexed under the following Subjects:

Commerce and Business -see also- Dealers; Elec. Comm.; etc
Counties -see also- Chartered Counties; Code Counties
Debt Collection -see also- Attachments and Garnishments
Elections Supervisors
Laws and Ordinances -see also- Pub Local Laws; Uniform Laws.
Penalties and Sentences -see also- Death Penalty
Public Schools
Sales and Use Tax

Bill affects the following Statutes:

Article - 24 Political Subdivisions - Miscellaneous Provisions
( 9-610 )
Tax - General
( 11-102 )


All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered