|
1
|
cite but a small number of examples, I would take more
|
|
2
|
than my allotted time. Therefore, I shall mention too
|
|
3
|
sources of information for the consideration of your staff,
|
|
4
|
and secondly, cite a few examples in the way of illustratio
|
|
5
|
"The College of Business and Public Administratio
|
|
6
|
of the University of Maryland, at the request of the Cooper
|
|
7
|
Commission, compiled a 115-page brochure on the subject of
|
|
8
|
local non-property taxes and licenses. This publication
|
|
9
|
also details certain State-imposed licenses such as traders
|
|
10
|
auctioneers, chain stores, et cetera. Secondly, the State
|
|
11
|
License Bureau of the State Comptroller's Office has compile
|
|
12
|
a summary booklet of State-imposed licenses.
|
|
13
|
"An examination and comparison of these documents
|
|
14
|
will reveal duplication in many areas. The State of
|
|
15
|
Maryland, for example, imposes license fees upon auctioneer;
|
|
16
|
billiard tables, music boxes, pinball machines, and hawkers
|
|
17
|
yielding revenue to the State, and the City, and many of
|
|
18
|
the subdivisions likewise impose charges on these same
|
|
19
|
activities. Apparently, in at least one instance, the
|
|
20
|
State imposes a tax upon a certain business if one set of
|
|
21
|
conditions obtain, but should another set of conditions
|
