PARRIS N. GLENDENING, Governor                                 Ch. 641

DEPOSITED IN A SINKING FUND AND USED FOR THE SOLE PURPOSE OF PAYING THE
PRINCIPAL AND INTEREST ON BONDS ISSUED RELATING TO A CONVENTION CENTER
FACILITY IN ACCORDANCE WITH THE PROVISIONS OF SUBSECTION (B)(1) OF THIS
SECTION.

(K) (1) IF ANY TAX IS IMPOSED BY A COUNTY GOVERNING BODY IN
ACCORDANCE WITH THE PROVISIONS OF THIS SECTION. THE AUTHORITY TO IMPOSE
THE TAX IN THAT COUNTY SHALL TERMINATE AT THE END OF THE MONTH IN WHICH
SUFFICIENT REVENUES HAVE BEEN GENERATED TO PAY IN FULL THE MATURING
PRINCIPAL OF AND INTEREST ON ANY BONDS ISSUED RELATING TO A CONVENTION
CENTER IN ACCORDANCE WITH THE PROVISIONS OF SUBSECTION (B)(1) OF THIS
SECTION.

(2) THE COUNTY COMMISSIONERS SHALL NOTIFY THE COMPTROLLER OF
THE STATE AS TO THE MONTH IN WHICH THE AUTHORITY TO IMPOSE THE TAX EXPIRES.

Article - Tax - General

11-102.

(b) (1) A county, municipal corporation, special taxing district, or other political
subdivision of the State may not impose any retail sales or use tax except:

(i) a sales tax or use tax that was in effect on January 1, 1971; [or]

(ii) a tax on the sale or use of:

1.        fuels;

2.        utilities;

3.        space rentals; or

4.        any controlled dangerous substance, as defined in Article 27,
§ 277 of the Code, unless the sale is made by a person who registers under and complies
with Article 27, § 281 of the Code; OR

(III) A TAX IMPOSED BY A CODE COUNTY ON THE SALE OR USE OF
FOOD AND BEVERAGES AUTHORIZED UNDER ART. 25B, § 13H OF THE CODE.

11-206.

(a) (4) (i) "Food" means food for human consumption.

(ii) "Food" includes the following foods and their products:

1. beverages, including coffee, coffee substitutes, cocoa, fruit

juices, and tea;

2.        condiments;

3.        eggs;

4.        fish, meat, and poultry;

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