J. MILLARD TAWES, Governor 471
expended for contributions to voluntary fire departments providing
fire protection to the Mount Savage Special Tax Area community,
constructing and maintaining community playgrounds and other
recreational and play areas, constructing and enlarging additional
facilities and equipment for the water supply and distribution sys-
tem, and providing other community projects and services as needed
or desired by the citizens of the Mount Savage Special Tax Area.
(b) The Citizens' Committee also may provide, by contract or
otherwise, for several community projects and services listed in Sub-
section (a) of this section.
Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.
Approved April 8, 1965.
CHAPTER 315
(House Bill 1209)
AN ACT to add a new Section 411A to Article 81 of the Annotated
Code of Maryland (1957 Edition), title "Revenue and Taxes," to
follow immediately after Section 411 thereof and to be under the
new subtitle "Local Sales and Use Tax," providing certain pro-
cedures if FOR the governing bodies of certain political subdivisions
in this State TO impose a retail sales and use tax, relating generally
to the rate of such tax, if imposed, and to the manner in which the
rate is computed, providing generally for the imposition, collection
and distribution of such taxes, imposing duties upon certain State
and local officials in relation to this tax, making provisions for
the laws and rules and regulations affecting the imposition, col-
lection and distribution of this tax, and relating generally to a
retail sales and use tax in certain political subdivisions in this
State if imposed therein.
Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 411A be and it is hereby added to Article 81 of
the Annotated Code of Maryland (1957 Edition), title "Revenue and
Taxes," to follow immediately after Section 411 thereof and to be
under the new subtitle "Local Sales and use Tax," and to read as
follows:
Local Sales and Use Tax
411A.
(a) If the THE County Council of Baltimore County and of Anne
Arundel County, and the Mayor and City Council of Baltimore, ARE
HEREBY AUTHORIZED by ordinance or resolution enacted pur-
suant to their ordinary and regular legislative procedures, TO LEVY
AND impose a retail sales and use tax, to be effective within the
limits of the respective political subdivision, it shall THE SAME TO
be imposed, collected, and distributed as in this subtitle provided.
(b) In such event, the rate of any such tax shall be a rate which is
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