2007 Laws of Maryland

taxable service............................................................................

Constitutional Amendments —

Ballot issue committees and corporations promoting success
or defeat of a constitutional amendment concerning
authorization of video lottery terminal facilities,
campaign finance reports and information on campaign
material, requirements added...................................................

Video lottery terminals, authorization of license issuance;
limitations on number and facility location; facility
compliance with local planning and zoning laws; and
referendum approval of legislative authorization of
additional forms or expansion of commercial gaming,

provisions added.........................................................................

Consumer Protection —

Video lottery terminals, operation authorized; licensing,

regulation, and distribution of proceeds, provisions added......

Contractors —

Sales and use tax, rate increased; exemption for certain

contractors or builders...............................................................

Contracts SEE Procurement
Corporations —

See also Municipal Corporations

Ballot issue committees and corporations promoting success
or defeat of a constitutional amendment concerning
authorization of video lottery terminal facilities,
campaign finance reports and information on campaign
material, requirements added...................................................

Higher Education Investment Fund established; funding
from corporate income tax revenue, provisions added.............

Income tax, rate increased and reporting requirements
altered.........................................................................................

Maryland Business Tax Reform Commission, established;
reports required..........................................................................

Recordation and transfer taxes on the transfer of real
property through the sale of a controlling interest in a

real property entity, provisions added......................................

Councils SEE Committees and Commissions
Counties —

Electric utility local property taxes, provisions concerning
exemptions, payment in lieu of taxes, and State
reimbursement grants to certain counties altered and
added; calculation of limitation on local property tax
imposition, provisions altered...................................................

Individual and corporate income tax rates, and personal
income tax exemptions and refundable earned income
credit, provisions altered...........................................................

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