HARRY W. NICE, GOVERNOR. 427

for beverage purposes, on and after April 1st, 1936, to and
including May -31st, 1937, an excise tax payable by the
manufacturer thereof, in addition to all other license fees
and taxes provided by law, at the rate of five cents (5c. ) on
each proof gallon of whiskey or other spirits distilled for
beverage purposes in this State, and at a like rate upon all
fractional parts of such proof gallon. Said tax shall be due
and payable monthly, and every person liable for the tax shall
on or before the tenth day of May, 1936, and on or before
the tenth day of each calendar month thereafter, make a proper
return to the Comptroller of the tax due for the preceding
month and remit to the Comptroller the required tax. Pro-
vided, however, that any manufacturer or wholesaler selling
or delivering any distilled spirits to retail dealers within the
State of Maryland upon which the tax imposed by this sub-title
has been paid, shall be entitled to credit therefor as against
the tax due under Section 37 of this Article.

SEC. 2. And be it further enacted, That Section 73 of Arti-
cle 56 of the Annotated Code of Maryland (1935 Supplement),
title "Licenses", sub-title "Tax on Admissions", as said section
was enacted by Chapter 10 of the Acts of the Special Session
of 1936, be and it is hereby repealed and re-enacted with
amendments, to read as follows:

TAX ON ADMISSIONS.

73. There shall be levied and collected from April 1, 1936
to May 31, 1937, 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 admission tickets, cash admissions, charges or fees to
any show, athletic event, contest, game, theatre, moving picture
parlor, opera, race track, skating rink or other place of amuse-
ment, including admission 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 furnish-
ing 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 entertain-
ment, 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 a like rate shall likewise be collected
on the gross receipts from the use of bowling alleys, pool and
billiard tables.