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Session Laws, 1953
Volume 606, Page 1788   View pdf image (33K)
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1788 LAWS OF MARYLAND [CH. 768

Laws (1949 Edition), being Article 4 of the Code of
Public Local Laws of Maryland, title "Baltimore City, "
sub-title "General Powers, " sub-heading "Taxes, " as
said Section was enacted by Chapter 27 of the Acts of
1951, relating to the duration of a tax on spirituous
liquors
ALCOHOLIC BEVERAGES imposed and author-
ized by the Mayor and City Council of Baltimore City.

SECTION 1. Be it enacted by the General Assembly of
Maryland,
That Section 33½(a) of the Baltimore City
Charter and Public Local Laws (1949 Edition), being
Article 4 of the Code of Public Local Laws of Maryland,
title "Baltimore City, "' sub-title "General Powers, " sub-
heading "Taxes, " as said Section was enacted by Chapter
27 of the Acts of 1951, be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

33½.

(a). To have and exercise, within the limits of Balti-
more City, in addition to any and all taxing powers hereto-
fore granted by the General Assembly of Maryland to the
Mayor and City Council of Baltimore, the power to tax to
the same extent as the State of Maryland has or could ex-
ercise said power within the limits of Baltimore City as a
part of its general taxing power; and to provide by ordi-
nance for the imposition, assessment, levy and collection
of any tax or taxes authorized by this sub-section; and
from time to time to grant exemptions and to modify or
repeal existing or future exemptions, [ provided, however,
that any tax on DISTILLED SPIRITS SHALL NOT EX-
CEED 50¢ PER WINE GALLON OF 100 PROOF OR
LESS AND ANY TAX ON alcoholic beverages imposed
under the authority of this section shall expire as of
December 31, 1953 1955, but nothing in this section shall be
construed to prevent the collection of taxes imposed on
alcoholic beverages after said date if said taxes are due
and payable on or before December 31, 1953] 1955.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1953.

Approved May 6, 1953.


 

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Session Laws, 1953
Volume 606, Page 1788   View pdf image (33K)
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