MD HB1280 | 2020 | Regular Session
Status
Spectrum: Partisan Bill (Republican 5-0)
Status: Introduced on February 7 2020 - 25% progression, died in committee
Action: 2020-02-10 - Hearing 2/27 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 7 2020 - 25% progression, died in committee
Action: 2020-02-10 - Hearing 2/27 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Prohibiting a county or municipal corporation from imposing the admissions and amusement tax on gross receipts of a business that has total gross receipts of less $75,000 in a calendar year.
Title
Admissions and Amusement Tax - Small Business Exemption
Sponsors
Del. Seth Howard [R] | Del. Dan Cox [R] | Del. Kevin Hornberger [R] | Del. Susan McComas [R] |
Del. Sid Saab [R] |
History
Date | Chamber | Action |
---|---|---|
2020-02-10 | House | Hearing 2/27 at 1:00 p.m. |
2020-02-07 | House | First Reading Ways and Means |
Subjects
Admissions and Amusement Tax
Counties
Exemptions
Municipal Corporations
Small Business
Taxes - Miscellaneous - Local
Counties
Exemptions
Municipal Corporations
Small Business
Taxes - Miscellaneous - Local
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 4 | 103 | (n/a) | See Bill Text |
Maryland State Sources
Type | Source |
---|---|
Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1280?ys=2020RS |
Text | https://mgaleg.maryland.gov/2020RS/bills/hb/hb1280f.pdf |