J. MILLARD TAWES, Governor                        739

costs of public library buildings in Harford County; and they may
issue bonds, notes, or other evidence of indebtedness for the repay-
ment of any such borrowed funds, and may levy for payments of
principal and of interest on these evidences of indebtedness.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved April 8, 1965.

CHAPTER 529
(Senate Bill 522)

AN ACT to repeal and re-enact, with amendments, Section 325 of
Article 81 of the Annotated Code of Maryland (1964 Supplement),
title "Revenue and Taxes", sub-title "Retail Sales Tax Act",
amending the laws concerning the imposition and rate of the retail
sales tax in order to correct certain duplicating language therein.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 325 of Article 81 of the Annotated Code of Maryland
(1964 Supplement), title "Revenue and Taxes", sub-title "Retail
Sales Tax Act", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

325. For the privilege of selling certain tangible personal prop-
erty at retail as defined above and for the privilege of dispensing
certain selected services defined as sales at retail by Section 324 (f)
of this sub-title a vendor shall collect from the purchaser a tax at
the rate specified in this section on the price of each separate retail
sale made in this [section on the price of each separate retail sale
made in this] State on or after the date of this section. The tax im-
posed by this section shall be paid by the purchaser and shall be com-
puted subject to the terms and conditions of Section 334 of this sub-
title, as follows:

(a) On each sale where the price is from twenty-five cents (25¢)
to thirty-three cents (33¢), both inclusive, one cent (1¢)

(b)   On each sale where the price is from thirty-four cents (34¢)
to sixty-six cents (66¢), both inclusive, two cents (2¢);

(c)   On each sale where the price is from sixty-seven (67¢) to one
dollar ($1), both inclusive, three cents (3¢)

(d)   On each sale where the price is in excess of one dollar ($1),
three cents (3¢) on each even dollar plus one cent (1¢) for each thir-
ty-three cents (33¢) or fraction thereof in excess of the even dol-
lar (s).

(e)  The rates set forth in (a), (b) and (c) above do not apply to
sales for human consumption of any meals, food or drink (other than
alcoholic beverages) as defined in Section 324 (f) (1) of this sub-title;
on such sales where the price is one dollar ($1.00), the tax is three
cents (3¢); and on such sales where the price is in excess of one