J. MILLARD TAWES, Governor                       607

or selling of food, refreshment or merchandise. It is further pro-
vided that this section shall not apply to bowling alleys or lanes.

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

Approved April 29, 1966.

CHAPTER 313
(House Bill 1145)

AN ACT to repeal and re-enact, with amendments, Section 403(a)
of Article 81 of the Annotated Code of Maryland (1965 Replace-
ment Volume), title "Revenue and Taxes," subtitle "Admissions
and Amusement Tax," adding Baltimore City and Baltimore
County to the exceptions under the laws providing for additional
admissions and amusement tax by certain local governments.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 401 (a) of Article 81 of the Annotated Code of Mary-
land (1965 Replacement Volume), title "Revenue and Taxes," sub-
title "Admissions and Amusement Tax," be and it is hereby repealed
and re-enacted, 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
sporting or recreation facilities or equipment, service and merchan-
dise 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 incor-
porated city or town need not be the same as that imposed by the
State. Provided, however, that this subsection shall not be applicable
in Baltimore, Frederick, Montgomery, Calvert, Allegany, Worcester,
Washington, Wicomico, Somerset or Dorchester counties or to any
municipalities located in said counties; and this subsection is not
applicable to the Mayor and City Council of Baltimore.

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

Approved April 29, 1966.