652 LAWS OF MARYLAND. [CH. 255

effect, and all such taxes shall take effect at the beginning
of a calendar month.

340. There shall be levied, collected and paid an addi-
tional tax of five cents (5c) for each person provided with
an admission without charge or at reduced rates whenever
a charge for admission is made to any other person not
in excess of fifty cents (50c); and a tax of ten cents (10c)
whenever a charge for admission 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) whenever
a charge for admission to such other person is in excess
of One Dollar ($1. 00).

341. (a) No tax shall be levied or collected upon the
gross receipts derived from the amounts charged for ad-
missions or refreshment, service and merchandise when
such gross receipts are devoted exclusively to charitable,
religious or educational purposes or inure exclusively to the
benefit of a volunteer fire company.

(b) No tax shall be levied or collected for admission,
without charge, for orphans or school children to any picnic
or other group entertainment conducted under the auspices
of any school, orphanage or church. For the duration of
World War II and six months thereafter, no tax shall be
levied or collected for admission, without charge or at re-
duced rates, of military personnel in the uniform of the
United States.

(c) The Comptroller shall be authorized to make rules
and regulations necessary to carry out the exemptions pro-
vided for in this Section and to define 'any terms as used
in this Section.

342. (a) On or before July 10, 1949, and on or before
the tenth day of each month thereafter, every person, firm
or corporation subject to the taxes imposed by this sub-
title shall make a return to the Comptroller. The Comp-
troller may permit or require such returns to be made for
other periods and upon such other dates as he may by
regulation specify.

(b) The form of returns required to be filed by this
Section shall be prescribed by the Comptroller, and shall
contain such information as he may deem necessary for
the proper administration of the taxes.

(c) At the time of filing a return, every person, firm
or corporation shall pay to the Comptroller the taxes im-
posed by this sub-title.