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Session Laws, 1949
Volume 590, Page 1883   View pdf image (33K)
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WM. PRESTON LANE, JR., GOVERNOR. 1883

intangible personal property or upon the subject matter of
Sections 242 to 261 of Article 56 of the Code of Public Gen-
eral Laws of Maryland (gasoline tax); Section 74 of Article
66 1/2 (motor vehicle registration); Section 25A of Article 66 1/2
(titling tax); Sections 293 and 294 of Article 56 and Section
218 of Article 81 (motor vehicle taxation); Section 7 (32) of
Article 81 (Class A and Class D Motor Vehicles); Sections
222 to 258 of Article 81 (tax on incomes); Article 78B
(horseracing and pari-mutuel betting); Sections 141 and 143
of Article 81 (bonus tax); Sections 144 to 147 of Article 81
(tax on franchise to be a corporation); Section 5 of Article
23 (recording corporate papers); Section 94 of Article 81
(deposits of savings banks); Sections 101 to 103F of Article
81 (insurance premiums); Sections 109 to 140 of Article 81
(inheritances); Article 62A (estate tax); or Section 104 of
Article 81 (tax on commissions of executors and adminis-
trators); but the limitations herein shall not apply to any
tax levied or imposed upon the gross receipts of any person,
association or corporation other than the gross receipts of
corporations taxed under Section 95 of Article 81 of the Code,
savings banks, insurance companies, safe deposit and trust
companies, and the gross receipts of a person, association or
corporation conducting race meetings; provided, however, that
Baltimore County in taxing the receipts from motor vehicle
operations, may only tax receipts from operations of motor
vehicles having a permit or permits from the Public Service
Commission of Maryland authorizing both the taking on and
discharging of passengers at more than one point within Balti-
more County and/or the transportation of passengers be-
tween two or more points within said county.

SEC. 2. And be it further enacted, That subject to the limi-
tations herein provided, the powers herein granted to the
County Commissioners of Baltimore County shall be in ad-
dition to any powers which it now has, and nothing herein
shall be construed in any way to impair or diminish the
powers now possessed by said County Commissioners; and the
collection of any tax or taxes heretofore imposed under the
authority of Chapter 7 of the Extraordinary Session of 1947,
shall not be affected hereby.

SEC. 3. And be it further enacted, That the restrictions con-
tained in Section 1 of Article 66 1/2, Section 218 of Article 81
and Sections 8A, 293 and 294 of Article 56 of the Annotated
Code, shall not restrain or limits the exercise by Baltimore
County of the powers herein granted to tax gross receipts,
and to the extent of any inconsistency in said sections and
this Act, the provisions of this Act shall prevail, and all other

 

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Session Laws, 1949
Volume 590, Page 1883   View pdf image (33K)
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