32 LAWS OF MARYLAND. [CH. 10

theatre, moving picture parlor, opera, race track, skating
rink 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, reserved or otherwise, at any restaur-
ant, 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 refresh-
ments, service or merchandise, an equivalent tax shall be
levied and collected upon twenty per cent, of the gross re-
ceipts from refreshments, service and merchandise. A tax
at a like rate shall likewise be collected on the gross re-
ceipts from the use of bowling alleys, pool and billiard
tables.

On and after April 1, 1936, to and including March 31,
1937, there is hereby levied and imposed an additional tax
of five cents (5$) for each person admitted free or at re-
duced rates to any place of amusement subject to the taxes
herein imposed, at a time when and under circumstances
under which an admission charge is made to other persons,
not in excess of fifty cents (50$); and a tax of ten cents
(10$) when the price charged to such other persons is in
excess of fifty cents (50$) but not in excess of one dollar
C$1. 00); and a tax of fifteen cents (15$) when the price
charged to such other persons is in excess of one dollar
($1. 00).

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 May
10, 1936, and on or before the tenth day of each month
thereafter, under such rules and regulations in regard
thereto as the Comptroller may prescribe. Any person,
firm, or corporation failing to pay the tax as aforesaid,
or to comply with said regulations, shall be guilty
of a misdemeanor, and upon conviction thereof shall
be subject to a fine of five hundred dollars ($500. 00) or
imprisonment for not more than sixty days, or both fine
and imprisonment, in the discretion of the Court. The
Comptroller shall pay all sums collected hereunder into the
State Fund for Aid to the Needy, to be disbursed there-
from in the manner and for the purposes prescribed by
law.