Admissions and Amusement Tax - Small Business Exemption
Sponsor: Seth A. Howard (District 30B)Committee: Ways and MeansSubject: Taxes - Miscellaneous - LocalStatus: Hearing 2/27 at 1:00 p.m. (as of Nov 6, 2020)
What this bill does
Official synopsis
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.
AI analysis is off. Set ANTHROPIC_API_KEY to enable summaries, pros and cons, and questions.
Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.
Testimony (8)
MGA witness listFAV 4FavorableUNF 4Unfavorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | O'HALLORAN, MIKE | NFIB | Oral |
| FAV | locklair, caileylobbyist | md retailers association | Oral |
| FAV | Delegate Howard, Delegate Howardlegislator | Individual | Position only |
| FAV | bailey, matt | Individual | Oral |
| UNF | Kinnally, Kevin | MACo | Oral + Written (PDF) |
| UNF | Jorch, Bill | MML | Oral + Written (PDF) |
| UNF | Aberdeen, city of | Individual | Written (PDF) |
| UNF | sypolt, patrick | Individual | Oral + Written (PDF) |
Organizations on record
Registered lobbyists who testified
FAVlocklair, caileymd retailers associationRegistered for: HPSO Investments LLC, T/A Riverboat on the Potomac; Maryland Retailers Alliance; Maryland Retailers Association