694 ARTICLE 56.

(2) Upon each store in excess of five, but not to exceed ten, the annual
license fee shall be twenty dollars for each such Additional store;
(3) Upon each store in excess of ten, but not to exceed twenty, the
annual license fee shall be one hundred dollars for each such additional

Upon each store in excess of twenty the annual license fee shall

be one hundred and fifty dollars for each such additional store.
The term "store" or mercantile establishments as used herein shall not
be construed to include automobile service stations at which the principal
business is the sale or distribution of gasoline and motor fuel.

Additional license fees imposed by this section not payable until May 1, 1934.

In computing additional fees to be paid, the number of establishments operated

by one person or corporation throughout the state and not the number in any

particular county or in Baltimore City is to be taken as basis of calculation.

Read Drug & Chemical Co. v. Claypoole, 165 Md. 251.

An. Code, 1924, sec. 67. 1932, sec. 54. 1904. sec. 54. 1888, sec. 51. 1858, ch. 414,
sec. 3. 1916, ch. 632, sec. 54. 1927, ch. 322.

67. An unmarried female engaged in vending millinery, or other small
articles of merchandise whose stock in trade does not, at any time during
the year exceed three hundred dollars shall be entitled to license on paying
therefor, six dollars, but if her stock in trade exceeds three hundred dol-
lars she shall pay the same rates as other persons, the amount of her

stock in trade to be ascertained by oath as in other cases.

Emergency Gross Receipts Tax.

1935, ch. 188, sec. 72A.

72A. Definitions. The following words, terms and phrases, when used
in this subtitle shall have the meaning ascribed to them by this section,

except where the context clearly indicates a different meaning:

(a) "Person" means any individual, firm, partnership, association,

corporation, trustee, receiver, fiduciary or any other group or combination
acting as a unit, and the plural as well as the singular number.

(b) The word "business" includes all activities or acts engaged in or

caused to be engaged in by any person with the object of gain, profit,
benefit or advantage, either direct or indirect, through the sale of goods,
wares, merchandise or other tangible personal property to the ultimate

consumer, user, customer or patron.

(c) The word "sale" means any transfer of the ownership or title of
tangible personal property to the consumer for use and not for purposes
of resale for a monetary consideration. Transactions whereby title to
property is ultimately to pass and whether such transactions are called
leases, sales or by any other name, and whether the possession is delivered
to the purchaser or is retained by the vendor, shall be deemed "sales. "

(d) The word "vendor" means any person who engages in the business

of selling at retail tangible personal property subject to the tax imposed