WM. PRESTON LANE, JR., GOVERNOR. 1515

ment, offering for profit any form of entertainment or main-
taining for profit any facilities for sports or recreation within
the incorporated town or city levying the same. Any county,
by resolution or ordinance of its Board of Commissioners shall
have the power to levy a similar tax on the gross receipts
received from the sale of admission tickets, cash admissions,
charges, or fees for either viewing or participating in any
amusement, entertainment, recreation or sport, received by
every person, firm or corporation operating for profit any place
of amusement, offering for profit any form of entertainment or
maintaining for profit any facilities for sports or recreation
situated within the county levying the same but not situated
within any incorporated town or city. All provisions and limi-
tations relating to the tax on admissions contained in Sub-
section (1) of this section shall apply to any additional tax
imposed thereon by an incorporated town or city or by any
county, as the case may be, with the exception of the rate of
tax. Any additional tax imposed by an incorporated town or
city or by any county under the provisions of this sub-section
shall be collected by the Comptroller as provided in Section
74B.

The proper officials of an incorporated town or city or county
shall notify the Comptroller at least sixty days in advance of
the date on which additional taxes levied shall take effect;
and all such additional taxes levied shall take effect at the
beginning of a calendar month.

(3) No tax shall be levied or collected upon admissions or
other charges devoted exclusively to charitable, religious or
educational purposes, or upon the part of the proceeds from
any entertainment or amusement which go to volunteer fire
companies.

74B. Every person, firm or corporation operating any place
of amusement offering any form of entertainment, or main-
taining any facilities for sport or recreation, for profit as
aforesaid, shall pay the taxes herein imposed or which may be
imposed as authorized by Section 74 to the Comptroller on or
before July 10, 1947, and on or before the tenth day
of each month thereafter, under such regulations in regard
thereto as the Comptroller may prescribe. But if, in any
particular case, the Comptroller believes that the collection of
such taxes will be jeopardized by delay, he shall, whether or
not the time hereinabove prescribed for making returns and
paying such taxes has expired, immediately make written
demands upon such person, firm or corporation for the pay-
ment of such taxes whereupon the same shall become imme-
diately due and payable.