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2005 SESSION

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HB 2007 Transient occupancy tax; imposition in Carroll County.

Introduced by: Ward L. Armstrong | all patrons    ...    notes | add to my profiles

SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)

Transient occupancy tax and food and beverage tax; Carroll County. Adds Carroll County to the list of counties that may levy the transient occupancy tax at a rate of 5%. The bill also makes corrections to the technical changes made during the 2004 Session, which replaced population brackets with the names of the counties that may impose a 5% local transient occupancy tax and the food and beverage tax without referendum. Specifically, the bill adds the names of the counties that had grown into population brackets before the technical changes became effective.


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