BY: SENATORS COLBURN, JACOBS, PIPKIN, AND STOLTZFUS
AMENDMENTS TO SENATE BILL 2, AS AMENDED
(First Reading File Bill)
AMENDMENT NO. 1
On page 1 of the bill, in line 21, after "tax" insert "for certain counties".
On page 3 of the Budget and Taxation Committee Amendments
(SB0002/189134/1), in line 22 of Amendment No. 1, after "(c-2)," insert "11-104(b-1),
and".
AMENDMENT NO. 2
On page 13 of the bill, after line 3, insert:
"(B-1)(1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE SALES AND USE TAX RATE PROVIDED FOR IN THIS SUBSECTION SHALL APPLY IN THE FOLLOWING COUNTIES:
(I) CAROLINE COUNTY;
(II) CECIL COUNTY;
(III) DORCHESTER COUNTY;
(IV) KENT COUNTY;
(V) QUEEN ANNE’S COUNTY;
(VI) SOMERSET COUNTY;
(VII) TALBOT COUNTY;
(VIII) WICOMICO COUNTY; AND
(IX) WORCESTER COUNTY;
(2) THE SALES AND USE TAX RATE IS:
(I) FOR A TAXABLE PRICE OF LESS THAN $1:
1. 1 CENT IF THE TAXABLE PRICE IS 20 CENTS; AND
2. 1 CENT FOR EACH ADDITIONAL 20 CENTS OR PART OF 20 CENTS; AND
(II) FOR A TAXABLE PRICE OF $1 OR MORE:
1. 5 CENTS FOR EACH EXACT DOLLAR; AND
2. 1 CENT FOR EACH 20 CENTS OR PART OF 20 CENTS IN EXCESS OF AN EXACT DOLLAR.
3) IF A RETAIL SALE OF TANGIBLE PERSONAL PROPERTY OR A TAXABLE SERVICE IS MADE THROUGH A VENDING OR OTHER SELF-SERVICE MACHINE, THE SALES AND USE TAX RATE IS 5%, APPLIED TO 95.25% OF THE GROSS RECEIPTS FROM THE VENDING MACHINE SALES.".