WM. PRESTON LANE, JR., GOVERNOR. 433

(1) "Retail establishment" means any premises in
which the business of selling tangible personal property
is conducted or in or from which any retail sales are made.

(m) "Tax" means the tax imposed by this sub-title.

(n) "Purchaser's Certificate" means a certificate signed
by a purchaser and in such form as the Comptroller shall
prescribe, stating the purpose to which the purchaser
intends to put the subject of the sale, or the status or
character of the purchaser.

(o) "Comptroller" means the State Comptroller.

(p) "Successor" means any person purchasing or suc-
ceeding to the business or a portion thereof or the whole or
any part of the stock of goods, wares or merchandise of
a vendor quitting, selling out, exchanging, or otherwise
disposing of his business.

(q) "Taxpayer" means any person required by this
sub-title to make returns to the Comptroller or to pay or
pay over to the Comptroller the tax imposed by this sub-
title.

(r) "Tax year" means the calendar year, or the tax-
payer's fiscal year if it be other than the calendar year
when such fiscal year is regularly used by the taxpayer
for the purpose of reporting the State income taxes as the
tax period in lieu of the calendar year.

IMPOSITION OF TAX

260. For the privilege of engaging in the business of
selling tangible personal property at retail and of dispens-
ing certain selected services defined in Section 259 (f) of
this sub-title, a vendor shall collect from the purchaser a
tax of two percentum (2%) of the price of each separate
retail sale made in this State on or after the first day of
July, 1947. The tax imposed by this section shall be paid
by the purchaser and shall be computed subject to the
terms and conditions of Section 269 of this sub-title as
follows:

(a) On each sale where the price is from nine cents
(9c) to fifty cents (50c), both inclusive, one cent (1c) ;

(b) On each sale where the price is from fifty-one
cents (51c) to one dollar ($1), both inclusive, two cents
(2c);