December 2022

During the 2020 legislative session, Maryland’s General Assembly passed H.B. 732, also known as the Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax. Specifically targeting businesses generating over $100 million in gross global revenue, with tax rates ranging from 2.5% to 10%, the Digital Advertising Gross Revenues Tax included provisions to impose taxes on annual gross revenues derived from digital advertising services in Maryland.



In May of 2020, then-Governor Larry Hogan vetoed the measure, along with several other tax-related bills, noting that “[t]hese misguided bills would raise taxes and fees on Marylanders at a time when many are already out of work and financially struggling. With our state in the midst of a global pandemic and economic crash, and just beginning on our road to recovery, it would be unconscionable to raise taxes and fees now.” Undeterred, the General Assembly overrode Hogan’s veto in the 2021 legislative session, enacting what was broadly described as a first-in-the-nation tax scheme targeting digital advertisers.

Businesses have seen a stark increase in wage and hour claims in the past several years. With economic instability, varying minimum wages in different jurisdictions, and uncertainty with the classification of independent contractors, the Department of Labor has successfully recovered more than $230 million in back wages and overtime for employees in FY 2021, with $36 million in the construction industry alone. 



For all covered, non-exempt employees, the Fair Labor Standards Act (FLSA) guarantees a minimum wage for all hours worked and overtime for any hours worked over forty per week. The Department of Labor defines employees as individuals employed for wages and independent contractors as individuals who are paid only for the direct result of their work. 

Please review the chart below to see how the wage increase effective January 1, 2023 will impact your business. Small employers are categorized as 14 or fewer employees. Large employers are categorized as 15 or more employees.

A complex and multifaceted area of estate planning and elder law, special needs planning focuses on planning for the present and the future by taking into consideration public benefits for your own needs or those of your intended beneficiary.

According to the Centers for Disease Control and Prevention, 26% of adults in the United States have some type of disability, meaning one in four adults report suffering from a condition that limits their movements, senses, or activities. Often, these conditions will severely impact a person’s quality of life, affecting one’s ability to do activities often taken for granted, such as bathing, cooking, and driving. 

With the growth of many of our practice areas, together with our commitment to meet the ever-changing needs of our clients and the greater business community, the firm has added new members to our team in recent months. We hope you will join us in welcoming them and, as always, you are welcome to stop by and meet them!

Lucas Webster

Lucas joined our Construction Litigation practice area earlier this year. Lucas comes to the firm with over twenty years of experience. He will serve as an integral part of the firm’s rapidly growing Construction Litigation practice representing clients in many different sectors.  

Heather Yeung

Heather recently joined the firm to support its busy Business Planning & Transactions Practice Group; Heather will also lend support to the firm’s commercial litigators in business disputes. Heather's background is in commercial and construction litigation, as well as assisting small businesses with their legal needs. 

Did you know that our firm is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® or SHRM-SCP® recertification activities? Visit our website to learn about all of our professional development offerings.

Careers at the Firm

Our firm always has room to grow! We are looking for capable and hard-working individuals to join our team. Are you are in search of a firm with a team-oriented culture, an entrepreneurial spirit, and a “work hard, play hard” mentality? We invite you to send us your resume even if you don’t see a position on our career page that meets your hopes and expectations.

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410-995-5800 | www.darslaw.com