HERBERT R. O'CONOR, GOVERNOR. 463

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 mer-
chandise, an equivalent tax shall be levied and collected upon
twenty per cent, of the gross receipts from refreshments, serv-
ice and merchandise. A tax at the rate of one per centum
(1%) shall likewise be collected on the gross receipts from
the use of bowling alleys, pool and billiard tables, provided,
however, that none of the foregoing taxes shall be levied or
collected upon admissions to places of amusement if the pro-
ceeds are devoted exclusively to charitable, religious or educa-
tional purposes.

There is hereby levied and imposed an additional 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 circumstances under which an admis-
sion 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 person 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 entertainment held under school, orphan-
age 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 10, 1937,
and on or before the tenth day of each month thereafter, under
such rules and regulations in regard thereto as the Comp-
troller 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 im-
prisonment, in the discretion of the Court.

SEC. 5. And be it further enacted, That Section 212 of Ar-
ticle 81 of the Annotated Code of Maryland (1935 Supple-
ment) Title "Revenue and Taxes", sub-title "Tax on Toilet
Articles and Cosmetics", as the same was enacted by Chapter
11 of the Acts of the Special Session of 1937, be, and the
same is hereby repealed.

SEC. 6. And be it further enacted, That Sections 213 and
214 of Article 81 of the Annotated Code of Maryland (1935