Maryland Tax and Fee Increases: 2007-2012 Tax, fee, toll increases: 37 Annual Impact to Tax Payer: $3.

1 billion

Session
(tax, fee, toll increase by number) 2013 (1) 2013 (2) 2013 (3) 2013 (4) 2013 (5) 2012 special session (6)

Increase Offshore wind (1) Vehicle registration surcharge (2) Farebox recovery (2) CPI indexing (2) Sales tax (2) New income tax rates at 5% and 5.75% at specified income levels Personal income exemption phase out at specified income levels Recordation tax indemnity mortgages. Revenue to counties. Increases rate for specified tobacco products from 15% to70% Death certificate fee - $12 to $24 Repeals sales tax exemption on specified product Bay Restoration Flush Tax Doubles fee Storm Water Management Fees

Amount
($ millions)

Source
SB 275 fiscal note p. 13 HB 1515 fiscal note p,22 HB 1515 fiscal note p,22 HB 1515 fiscal note p,22 HB 1515 fiscal note p,22 Legislative Wrap-Up 2012 Special Session I p. 2

Link
Direct link not available. Search SB 275 on http://mgaleg.maryland.gov Direct link not available. Search HB 1515 on http://mgaleg.maryland.gov Direct link not available. Search HB 1515 on http://mgaleg.maryland.gov Direct link not available. Search HB 1515 on http://mgaleg.maryland.gov Direct link not available. Search HB 1515 on http://mgaleg.maryland.gov http://mgaleg.maryland.gov/Pubs/LegisLegal/2012 s1-wrap-up-special-session.pdf

86.5 17.5 20 87.4 560.4 143.3

2012 special session (7)

35.6

Legislative Wrap-Up 2012 Special Session I p. 2

http://mgaleg.maryland.gov/Pubs/LegisLegal/2012 s1-wrap-up-special-session.pdf

2012 special session (8)

35.7

Legislative Wrap-Up 2012 Special Session I p.2

http://mgaleg.maryland.gov/Pubs/LegisLegal/2012 s1-wrap-up-special-session.pdf

2012 special session (9)

Legislative Wrap-Up 2012 Special Session I p.2

http://mgaleg.maryland.gov/Pubs/LegisLegal/2012 s1-wrap-up-special-session.pdf

2012 special session (10) 2012 special session (11)

.7 .7

SB 1302 fiscal note p.4 SB 1302 fiscal note p.4

Direct link not available. Search SB 1302 on http://mgaleg.maryland.gov Direct link not available. Search SB 1302 on http://mgaleg.maryland.gov

2012 (12)

53

90-day report p.K-7

http://mgaleg.maryland.gov/Pubs/LegisLegal/2012r s-90-day-report.pdf http://mgaleg.maryland.gov/2012rs/fnotes/bil_0007 /hb0987.pdf

2012 (13)

341.8

HB 987 fiscal note p. 7

2012 (14)

2012 (15)

2012 (16)

2011 (17) 2011 (18)

2011 (19) 2011 (20)

2011 (21)

2011 (22) 2011 (23) 2011 (24) 2010 (25)

Weights and Measures Registration Fee Increase Double Lead Poisoning Prevention Fund Fee Wetland Water Way Program Fee Restructuring Hospital assessment Alcoholic beverages sales tax increase 6% to 9% vehicle dealer processing charge Increase in contractor licensing and renewal fees Out of State Attorney Admission Fee Vanity plate fee $25 to $50 Birth certificate fee - $12 to $24 Toll increases Fishing License and Registration Fees Speed monitoring system Millionaire's tax top marginal rate 5.5% to 6.25% (3) Computer services tax (4) Income tax rates new marginal rates ranging from 4.75% to 5.5% Sales tax 5% to 6% State Corporate Income Tax- 7% to 8.25% Tobacco tax - $1 to $2 per pack cigarettes Vehicle titling tax $23 to $50 Vehicle excise tax increase Electronic gaming tip jar tax Real property

.3

SB 113 fiscal note p.1

Direct link not available. Search SB 113 on http://mgaleg.maryland.gov

2.7

HB 644 fiscal note p.8

Direct link not available. Search HB 644 on http://mgaleg.maryland.gov

.3

HB 1411 fiscal note p.1

Direct link not available. Search HB 1411 on http://mgaleg.maryland.gov http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-90-day-report.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-90-day-report.pdf

390 84.8

90-day report p. J-1 90-day report p. B-8

5.3 .3

90-day report, p. G-1, G-2 SB 236 fiscal note, p.1

http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-90-day-report.pdf Direct link not available. Search SB 236 on http://mgaleg.maryland.gov Direct link not available. Search HB 523 on http://mgaleg.maryland.gov http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-90-day-report.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-90-day-report.pdf http://www.mdta.maryland.gov/Toll_Increase/Home .html http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf Direct link not available. Search SB 277 on http://mgaleg.maryland.gov http://mgaleg.maryland.gov/Pubs/LegisLegal/2008r s-90-day-report.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf

.05

HB 523 fiscal note p.1

2.5 4 90 3

90-day report, p. G-1 90-day report, p. A-21 MDTA 2011 DLS Issue Paper p. 37 SB 277 fiscal note p. 2 90-day report, p. B-7

2009 (26) 2008 (27)

12.6 0

2007 (28) special session 2007 special session (29)

0 163.6

2011 DLS Issue paper pg. 36 2011 DLS Issue paper pg. 36

2007 special session (30) 2007 special session (31) 2007 special session (32) 2007 special session (33) 2007 special session (34) 2007 special session (35) 2007 special session (36)

613.1 107.9

2011 DLS Issue paper pg. 36 2011 DLS Issue paper pg. 36 2011 DLS Issue paper pg. 36 2011 DLS Issue paper pg. 36 2011 DLS Issue paper pg. 36 2011 DLS Issue paper pg. 36 2011 DLS Issue paper pg. 36

http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf

121.0

23.5 39.6 10.0 14.1

2007 (37)

transfer tax Captive Real Estate Investment Trusts

10.0

2011 DLS Issue paper pg. 36

http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-Issue-Papers.pdf

Total (37)

3086.25

1. 2. 3. 4.

Total net cost to be recovered from rate payers over 20-year period is $1.73 billion. Totals reflect full implementation in FY 18. Assumes congress will not pass internet tax. Millionaires tax in effect through tax years 2008 2010. The computer services tax was repealed and replaced with millionaires tax .