Maryland Tax and Fee Increases: Cumulative Impact: 2007-2018* Tax, fee, toll increases: 40 Cumulative Impact

to Tax Payer: $19.7 billion
*see “about this report” following tables for methodology

Session
(tax, fee, toll increase by number) 2013 (1)

Increase Handgun licensing fees / registration of other firearms Offshore wind (1) Vehicle registration surcharge (2) Farebox recovery (2) CPI indexing (2) Sales tax (2)
(Items 2-6 above)

Amount
($ millions)

Source
SB 281 fiscal note p. 1

Link
http://mgaleg.maryland.gov/2013RS/fnotes/bil_000 1/sb0281.pdf 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 Direct link not available. Search HB 1515 on http://mgaleg.maryland.gov Direct link not available. Search SB 1302 on http://mgaleg.maryland.gov

20

2013 (2) 2013 (3) 2013 (4) 2013 (5) 2013 (6)

432.5

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

2150.3 1033.3

HB 1515 fiscal note p.2 SB 1302 fiscal note p.4

2012 special session (7)

2012 special session (8)

2012 special session (9)

2012 special session (10)

2012 special session (11)

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

233.9

SB 1302 fiscal note p.4

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

214.2

SB 1302 fiscal note p.16

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

29.9

SB 1302 fiscal note p.4

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

4.2

SB 1302 fiscal note p.4

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

2012 special session (12)

Repeals sales tax exemption on specified product Bay Restoration “Flush Tax” Doubles fee Storm Water Management Fees “Rain Tax” 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 Vanity plate fee $25 to $50 Certificate of title fee for vehicles was increased from $50 to $100;
(Items 20-22 above)

4.2

SB 1302 fiscal note p.4

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

2012 (13)

331.7

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 (14)

2050.8

HB 987 fiscal note p. 7

2012 (15)

1.8

SB 113 fiscal note p.1

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

2012 (16)

16.2

HB 644 fiscal note p.8

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

2012 (17)

1.9

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 Direct link not available. Search HB 1213 on http://mgaleg.maryland.gov

2011 (18) 2011 (19)

390 620

90-day report p. J-1 HB 1213 p.1

2011 (20) 2011 (21) 2011 (22)

90-day report, p. G-1, G-2 90-day report, p. G-1 90-day report, p. G-1

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://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-90-day-report.pdf

2011 2011 (23)

447.3 .329

90-day report, p. G-1 HB 523 fiscal note p.1

2011 (24)

2011 (25) 2011 (26)

2011 (27) 2010 (28)

Out of State Attorney Admission Fee Increase in contractor licensing and renewal fees Birth certificate fee - $12 to $24 Eliminates exemption of premium tax on IWIF (worker’s compensation) Toll increases Fishing License and Registration Fees Speed monitoring system Millionaire's tax – top marginal rate 5.5% to 6.25% (3) Computer services

http://mgaleg.maryland.gov/Pubs/LegisLegal/2011r s-90-day-report.pdf Direct link not available. Search HB 523 on http://mgaleg.maryland.gov Direct link not available. Search SB 236 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

2

SB 236 fiscal note, p.1

28 13.3

90-day report, p. A-21 90-day report, p. A-21

630 3

MDTA 2011 DLS Issue Paper p. 37 2011 DLS Issue Paper p. 37 90-day report, p. B-7

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

2009 (29) 2008 (30)

61.2 328.5

2007 (31)

0

2011 DLS Issue paper pg.

special session 2007 special session (32)

2007 special session (33) 2007 special session (34) 2007 special session (35) 2007 special session (36) 2007 special session (37) 2007 special session (38) 2007 special session (39) 2007 (40)

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 transfer tax Captive Real Estate Investment Trusts

1662.4

36 2011 DLS Issue paper pg. 36

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

5775.6 1034

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

1326

229.4 376.8 86.6 116.33 119.1

Total (40)

19744.76

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. Millionaire’s tax in effect through tax years 2008 – 2010. The computer services tax was repealed and replaced with millionaire’s tax .

About this report: For the newest measures, those enacted in the 2013 legislative session, DLS fiscal analysts project revenue estimates through FY 2018. However, that is not the case for earlier measures such as the 2007 tax and fee increases. Those revenues are no longer segregated as they were upon final passage. In those instances, four-year cumulative totals were divided by fiscal year to derive an average which was then multiplied by the number of years they will have been in effect. In more recent years, revenues are projected, in many cases, to more recent fiscal years but not necessarily through FY 2018. In those instances, the most recent fiscal year estimate was assumed to be the baseline of revenues the state collects in subsequent years. Some taxes and fees are not subject to standard legislative processes. This includes measures embedded in the BRFA (Budget Reconciliation and Finance Act) and the 2011 toll increases. In these cases, the best available information is used based on available government data.

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