606                               LAWS OF MARYLAND                      [CH. 312

provided by Section 200 of this Article; provided, however, that any
person charged with selling or furnishing any alcoholic beverages to a
minor under twenty-one years of age shall not be found guilty of a vio-
lation of this subsection, if such person establishes to the satisfaction
of the jury or the court sitting as a jury, that he used due caution to
establish that such minor under twenty-one years of age was not, in
fact, a minor under twenty-one years of age. If any person shall be
found not guilty, or placed on probation without a verdict, of any
alleged violation of this subsection, such finding shall operate as a
complete bar to any proceeding by any alcoholic beverage law enforce-
ment or licensing authorities on account of such alleged violation,
provided that the person inducing the sale in question shall have been
found guilty by a court or trial magistrate under one of the sections
of Article 27 of the Annotated Code of Maryland numbered 400 to
403, both inclusive.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1966.

Approved April 29, 1966.

CHAPTER 312
(House Bill 1135)

AN ACT to repeal and re-enact, with amendments, Section 402 of
Article 81 of the Annotated Code of Maryland (1965 Replacement
Volume), title "Revenue and Taxes," subtitle "Admissions and
Amusement Tax," to provide that bowling alleys and lanes shall
be exempted from the admissions and amusement taxes.

Section 1. Be it enacted by the General Assembly of Maryland,

That Section 402 of Article 81 of the Annotated Code of Maryland

(1965 Replacement Volume), title "Revenue and Taxes," subtitle

Admissions and Amusement Tax," be and it is hereby repealed and

re-enacted, with amendments, to read as follows:

402.

There shall be levied, collected and paid a tax at the rate of one-half
of one per centum (½%) of the gross receipts of every person, firm
or corporation derived from the amounts charged for (1) admission
to any place, whether such admission be by single ticket, season
ticket or subscription, (2) admission within an enclosure in addition
to the initial charge for admission to such enclosure, (3) the use of
sporting or recreation facilities or equipment, and (4) admission,
cover charge for seats or tables, refreshment, service or merchandise
at any roof garden, cabaret or other similar place where there is
furnished a public performance when payment of such amounts
entitles the patron thereof to be present during any portion of such
performance. The term "roof garden or other similar place" shall
include any room in any hotel, restaurant, hall or other public place
where music or dancing privileges or other entertainment, except
mechanical music, radio or television, alone, and where no dancing
is permitted, are afforded the patrons in connection with the serving