Index

Maximum local admissions and amusement tax rate on gross
receipts that are also subject to sales and use tax,

provisions altered.......................................................................

Program Open Space, allocation of funds for operation of
State forests and parks and reduction of local share of

funds, provisions added.............................................................

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

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

Video Lottery Terminals -

Allocation of proceeds for local impact grants, and to the
Education Trust Fund, Purse Dedication Account,
Racetrack Facility Renewal Account, and Small,
Minority, and Women-Owned Businesses Account,

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

Constitutional 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...................................................................

Courts —

Circuit Court Real Property Records Improvement Fund, use
for Judiciary Department information technology
development projects, provisions added; termination date

repealed......................................................................................

Crimes and Punishments —

Corporate income tax, reporting requirements altered.................

Criminal Background Investigations —

Video lottery terminals, operation authorized; licensing,

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

Critical Areas SEE Chesapeake Bay

D

Data Banks SEE Computers
Data Processing SEE Computers
Deductions SEE Exemptions
Disclosure —

Corporate income tax, reporting requirements altered.................

E

Economic Development SEE Commerce and Business
Education —

See also Higher Education; Public Schools

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