2310 ARTICLE 56

An. Code, 1924, sec. 71. 1912, sec. 58. 1904, sec. 58...1890, ch. 91, sec. 54A. 1896, ch. 439.

72. When any person or corporation intends to sell at retail cigarettes
made of tobacco in combination with any other substance or material, or
covered, wrapped with or contained in any other material than tobacco,
he, she or it shall apply to the clerk of the court who is empowered to issue
traders' license.
Cited in construing Ch. 188, Acts of 1935. Buck Glass Co. v. Gordy, 170 Md. 689.

An. Code, 1924, sec. 72. 1912, sec. 59. 1904, sec. 59. 1890, ch. 91, sec. 54B. 1916, ch. 704,
sec. 59. 1920, ch. 504, sec. 59. 1939, ch. 647.

73. Upon such application, the said Clerk shall demand and receive
from said applicant the sum of twenty-five dollars before granting said
license, and in all cases the said trader shall post the said license in a
conspicuous place in his place of business; and in the event the sale of
cigarettes is made through vending machines, the Clerk shall supply
the licensee, in addition to the license herein mentioned, with a metal tag
or stamp, to be affixed to the vending machines in accordance with regula-
tions of the State Comptroller. The failure of any such person or corpora-
tion to procure said license, or to comply with said regulations issued by
the State Comptroller, shall be a misdemeanor, and upon conviction such
person or corporation shall be fined one hundred dollars.

Secs. 40-73 referred to in construing Secs. 24, 25, 27 and 28. Brown v. State, Daily
Record, Dec. 13, 1939.

Tax on Admissions.

1936 (Sp. Sess.), ch. 10, sec. 73. 1937, ch. 231. 1937 (Sp. Sess.), ch. 11, sec. 73.

1939, ch. 277, sec. 73.

74. There shall be levied and collected a tax at the rate of one per
centum (1%) of the gross receipts of every person, firm or corporation
operating any place of amusement within this State from the sale of ad-
mission tickets, cash admissions, charges or fees to any show, athletic event,
contest, game, theatre, moving picture parlor, opera, race track, skating
rink, merry-go-round, roller coaster, amusement ride, whip, ferris wheel,
snake, old mill, or other places of amusement, including admissions by
season ticket or subscription. An equivalent tax shall likewise be levied
and collected upon the gross receipts from any admission or cover charge
for seats and tables, reserved or otherwise, at any restaurant, hotel, cafe,
night club, cabaret, roof garden or similar place furnishing a floor show
or similar entertainment. In cases where there is no charge for admission
or cover charge to such place of entertainment, furnishing a floor show
or similar entertainment, but a charge for admission is wholly or in part
included in the price paid for refreshments, service or merchandise, an
equivalent tax shall be levied and collected upon twenty per cent, of the
gross receipts from refreshments, service and merchandise. A tax at the
rate of one per centum (1%) shall likewise be collected on the gross
receipts from the use of bowling alleys, pool and billiard tables, provided,
however, that none of the foregoing taxes shall be levied or collected upon
admissions to places of amusement if the proceeds are devoted exclusively
to charitable, religious or educational purposes.

There is hereby levied and imposed an additional tax of five cents (5c)
for each person admitted free or at reduced rates to any place of amuse-
ment subject to the taxes herein imposed, at a time when and under circum-
stances under which an admission charge is made to other persons, not in