WM. PRESTON LANE, JR., GOVERNOR, 651

ADMISSIONS AND AMUSEMENT TAX

338. There shall be levied, collected and paid a tax at
the rate of one-half of one percentum (1/2%) of the gross
receipts of every person, firm or corporation derived from
the amounts charged for (1) admission to any place, wheth-
er such admission be by single ticket, season ticket or sub-
scription, (2) admission within an enclosure in addition to
the initial charge for admission to Such enclosure, (3) the
use of sporting or recreation facilities or equipment, and
(4) admission, cover charge for seats or tables, refresh-
ment, service or merchandise at any roof garden, cabaret
or other similar place where there is furnished a public
performance when payment of such amounts entitles the
patron thereof to be present during any portion of such
performance. The term "roof garden or other similar
place" shall include any room in any hotel, restaurant, hall
or other public place where music or dancing privileges or
other entertainment, except mechanical music, radio or
television, alone, and where no dancing is permitted, are
afforded the patrons in connection with the serving or sell-
ing of food, refreshment or merchandise.

339. (a) Any county shall be authorized by resolution
to levy a tax on the gross receipts of every person, firm
or corporation obtained from sources within said county
but not within any incorporated city or town thereof, de-
rived from the amounts charged for admission or refresh-
ment, service and merchandise to the same extent and in
the same manner as that levied by the State under the
provisions of the preceding section; and any incorporated
city or town shall be authorized, by ordinance or resolu-
tion, to levy a tax on the gross receipts of every person,
firm or corporation obtained from sources within said city
or town derived from the amounts charged for admission
or refreshment, service and merchandise to the same extent
and in the same manner as that levied by the State under
the provisions of the preceding section; provided, however,
that the rate of tax which may be levied by any county or
incorporated city or town need not be the same as that
imposed by the State.

(b) The tax authorized to be levied by the provisions
of this section shall be collected by the Comptroller and
paid in the same manner as the tax levied by the State.

(c) The proper officials of an incorporated city or town
or county shall notify the Comptroller at least sixty (60)
days in advance of the date on which the taxes authorized
to be levied by the provisions of this Section shall take