462 LAWS OF MARYLAND. [CH. 277

shall be applicable to all such alcoholic beverages which
do not contain a greater percentage of alcohol than the stand-
ard of proof provided by Title 26, Chapter 18, Section 1158
of the United States Code Annotated, and whenever any such
alcoholic beverages shall contain any alcohol in excess of the
standard of proof therein provided, the rate of taxation shall
be increased proportionately. Any religious unincorporated
association or any religious corporation affiliated with and
recognized by a generally acknowledged religious faith who
shall buy for use any wine for sacramental purposes on which
wine the tax imposed by this sub-title or any amendments
thereto shall have been paid, shall be reimbursed and repaid
the amount of such tax paid by said purchaser, upon present-
ing to the State Comptroller a statement accompanied by the
original invoices showing such purchase, which statement
shall set forth the total amount of such wine so purchased by
such purchaser for sacramental purposes and shall be sworn
to by such purchasers before a notary public or other officer
empowered to administer oaths; and said Comptroller, upon
the presentation of such statement and such vouchers, shall
cause to be repaid to such purchasers from the taxes col-
lected on wines the said taxes so paid on wines purchased for
sacramental purposes as aforesaid provided, that applications
for refunds as provided herein must be filed with the Comp-
troller within ninety (90) days from the date of purchase or
invoice.

SEC. 4. And be it further enacted, That Section 73 of Ar-
ticle 56 of the Annotated Code of Maryland (1935 Supple-
ment) title "Licenses", sub-title "Tax on Admissions", as en-
acted by Chapter 11 of the Acts of the Special Session of 1937,
be, and the same is hereby repealed and re-enacted with amend-
ments to read as follows:

73. There shall be levied and collected 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 admis-
sions, 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 places of amuse-
ment, including admissions 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
furnishing a floor show or similar entertainment. In cases