J. MILLARD TAWES, Governor 1061
CHAPTER 729
(Senate Bill 661)
AN ACT to repeal and re-enact, with amendments, Section 403 (a)
of Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes", sub-title "Admissions and Amusement
Tax"; to include in the tax authorization of CERTAIN counties
and incorporate towns the authority to levy a tax on the gross
receipts from amounts charged for the use of sporting or recrea-
tion facilities or equipment.
Section 1. Be it enacted by the General Assembly of Maryland,
That Section 403 (a) of Article 81 of the Annotated Code of Mary-
land (1957 Edition), title "Revenue and Taxes", sub-title "Admis-
sions and Amusement Tax", be and it is hereby repealed and re-en-
acted, with amendments, to read as follows:
403.
(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, derived from the amounts charged for admission or
refreshment, use of sporting or recreation facilities or equipment,
service and merchandise to the same extent and in the same manner
as that levied by the State under the provisions of Section 402; and
any incorporated city or town shall be authorized, by ordinance or
resolution, 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, use of sport-
ing or recreation facilities or equipment, service and merchandise
to the same extent and in the same manner as that levied by the
State under the provisions of Section 402; 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. PRO-
VIDED, HOWEVER, THAT THIS SUB-SECTION SHALL NOT BE
APPLICABLE IN FREDERICK, MONTGOMERY, CALVERT,
ALLEGANY , WORCESTER, OR WASHINGTON, WICOMICO,
SOMERSET, OR DORCHESTER COUNTIES OR TO ANY MUNIC-
IPALITIES LOCATED IN SAID COUNTIES.
Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.
Approved May 4, 1965.
CHAPTER 730
(Senate Bill 665)
AN ACT to repeal and re-enact, with amendments, Section 191 of
Article 19 of the Code of Public Local Laws of Maryland (1930
Edition), title "St. Mary's County", sub-title "Sanitary Districts",
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