1672 LAWS OF MARYLAND. [CH. 965

by the Treasurer, and interest shall run at the rate of 6%
per annum, and be due and payable on State taxes so billed
at either the special or regular rate or rates, or both, from
the 31st day after the mailing of the bill or bills therefor.

SEC. 3. And be it further enacted, That Section 94 1/2
of Article 81 of the Annotated Code of Maryland (1943
Supp. ), title "Revenue and Taxes", sub-title "Gross Re-
ceipts Tax", be and the same is hereby repealed and re-
enacted with amendments so as to read as follows:

941/2. The phrases "gross receipts", "total receipts",
"gross earnings", "total earnings" and "all earnings", as
used in Sections 95 to 99, inclusive, mean in the case of
public utilities and contract carriers the operating
revenues thereof, without any deductions or credits of
any kind whatsoever. When any such taxpayer is
t engaged in more than one class of business and one
or more classes thereof is business not subject to the
gross receipts tax or subject thereto at a different rate or
rates, the operating revenues of the class or classes of
business subject to such tax as a different rate or rates shall
be reported separately and taxed at the rate or rates ap-
plicable to such class or classes of business. This section
shall not be construed as implying that in the absence
of this section the requirements of Section 95 to 99,
inclusive, could properly ba otherwise construed.

SEC. 4. And be it further enacted, That sub-section (a)
of Section 95 of Article 81 of the Annotated Code of Mary-
land (1943 Supp. ), title "Revenue and Taxes", sub-title
"Gross Receipts Tax" be and the same is hereby repealed
and re-enacted with amendments to read as follows:

95 (a) A State tax is hereby levied annually for the
year 1930 and subsequent years measured by the gross
receipts for the preceding calendar year, of:

(1)

(2) Every domestic or foreign telegraph or cable, ex-
press or transportation, parlor car, sleeping car, safe de-
posit and trust company doing business in this State, at the
rate of two and one-half per centum (2 1/2%) with respect to
their safe deposit and trust business, including all receipts
derived from the business of acting in a fiduciary or repre-
sentative capacity, without any deductions or credits of
any kind whatsoever.

(3) All domestic and foreign telephone and oil pipe
line companies doing business in this State at the rate of
two per centum (2%).