Maryland 2022 Regular Session

Maryland Senate Bill SB929 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 255
21
3-– 1 –
4-Chapter 255
5-(Senate Bill 929)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ *sb0929*
89
9-Admissions and Amusement Tax – Sports Wagering – Prohibition
10+SENATE BILL 929
11+C7, Q7 2lr3098
1012
11-FOR the purpose of prohibiting the application of the admissions and amusement tax to
12-proceeds from sports wagering; and generally relating to the taxation of the proceeds
13-from sports wagering.
13+By: Senator Guzzone
14+Introduced and read first time: February 11, 2022
15+Assigned to: Rules
16+Re–referred to: Budget and Taxation, February 21, 2022
17+Committee Report: Favorable
18+Senate action: Adopted
19+Read second time: March 4, 2022
1420
15-BY adding to
16- Article – State Government
17-Section 9–1E–12(e)
18- Annotated Code of Maryland
19- (2021 Replacement Volume)
21+CHAPTER ______
2022
21- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
22-That the Laws of Maryland read as follows:
23+AN ACT concerning 1
2324
24-ArticleState Government
25+Admissions and Amusement TaxSports Wagering – Prohibition 2
2526
26-9–1E–12.
27+FOR the purpose of prohibiting the application of the admissions and amusement tax to 3
28+proceeds from sports wagering; and generally relating to the taxation of the proceeds 4
29+from sports wagering. 5
2730
28- (E) THE ADMISSIONS AND AM USEMENT TAX MAY NOT BE IMPOSED ON ANY
29-PROCEEDS FROM SPORTS WAGERING .
31+BY adding to 6
32+ Article – State Government 7
33+Section 9–1E–12(e) 8
34+ Annotated Code of Maryland 9
35+ (2021 Replacement Volume) 10
3036
31- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
32-1, 2022.
37+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
38+That the Laws of Maryland read as follows: 12
3339
34-Approved by the Governor, May 12, 2022.
40+Article – State Government 13
41+
42+9–1E–12. 14
43+
44+ (E) THE ADMISSIONS AND AM USEMENT TAX MAY NOT BE IMPOSED ON ANY 15
45+PROCEEDS FROM SPORTS WAGERING . 16
46+
47+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
48+1, 2022. 18