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Session Laws, 1954
Volume 604, Page 35   View pdf image (33K)
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THEODORE R. MCKELDIN, GOVERNOR 35

known as Sections 126A and 126B, to follow immediately
after Section 126 of said Article and to read as follows:

126A. On and after July 1, 1955, the Comptroller shall,
from the taxes levied and collected under and by virtue of
the terms of Section 126 of this Article on all distilled
spirits and other alcoholic beverages except beer and wine,
pay over and distribute the following: to the Mayor and
City Council of Baltimore Fifty Cents (50c) per gallon on
all such alcoholic beverages sold or delivered by a manufac-
turer or a wholesaler to any retail dealer for sale in Balti-
more City; to the County Commissioners of each County
Fifty Cents (50c) per gallon on all such alcoholic beverages
sold or delivered by a manufacturer or a wholesaler to any
retail dealer for sale in said County. For the purposes of
this section, the term "retail dealer" shall include any
county liquor store or dispensary. The revenues to be dis-
tributed to Baltimore City and to each of the counties as
provided in this section shall be paid to said City and to said
counties by the Comptroller at least as often as quarterly.

126B. No political sub-division in this State shall, after
July 1, 1955, have the power or authority to impose any tax
on distilled spirits, beer, wine or any other alcoholic bever-
age, either by the terms and conditions of any public gen-
eral law or by the terms and conditions of any public local
law, and any such laws which grant or purport to grant
such power and authority to any political sub-division are
hereby repealed and declared to be null and void, the repeal
of such laws to become effective on July 1, 1955. Provided,
however, that the terms and conditions of this section shall
have no application to the provisions of Section 128 (a) of
Article 2B of the Annotated Code of Maryland (1951 Edi-
tion). Nothing contained in this section shall be construed
to prevent the collection of taxes imposed on any such
alcoholic beverages after July 1, 1955, if such taxes were
due and payable to any political sub-division on or before
that date.

SEC. 3. And be it further enacted, That this Act shall
take effect on June 1, 1954.

This bill was introduced and passed at the 1954 session of
the General Assembly as House Bill No. 24. It was vetoed
by the Governor on February 23, 1954. The veto was over-
ridden in the House of Delegates on February 23rd and in
the Senate on February 25th.


 

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Session Laws, 1954
Volume 604, Page 35   View pdf image (33K)
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