28 LAWS OF MARYLAND. [CH. 11

title "Licenses", sub-title "Tax on Admissions", as said section
was amended by Chapter 231 of the Acts of the Regular Ses-
sion of 1937, be and it is hereby repealed and re-enacted, with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 1st,
1936, to September 30th, 1939, 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 for 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,
merry-go-round, roller coaster, amusement ride, whip, ferris
wheel, snake, old mill, or other place of amusement, 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, re-
served 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 col-
lected on the gross receipts from the use of bowling alleys,
pool and billiard tables.

On and after April 1st, 1936, to and including September
30th, 1939, there is hereby levied and imposed an addi-
tional tax of five cents (5c) for each person admitted
free or at reduced rates to any place of amusement 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 excess of fifty cents (50c); and a tax of ten
cents (10c) when the price charged to such other persons is
in excess of fifty cents (50c) but not in excess of one dollar
($1. 00); and a tax of fifteen cents (15c) when the price
charged to such other persons is in excess of one dollar ($1. 00).
Provided, however, that no tax shall be collected in the case
of school children or orphans who are admitted free to a place
of amusement, in connection with any picnic or group enter-
tainment held under school, orphanage or church auspices.

Every person, firm or corporation operating any place of
amusement or entertainment as aforesaid shall pay the taxes
herein imposed to the Comptroller on or before July 10th,