1212                           LAWS OF MARYLAND                      [CH. 580

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.

CHAPTER 579
(House Bill 218)

AN ACT to repeal and re-enact, with amendments. Section 405(a)
of Article 81 of the Annotated Code of Maryland (1965 Replace-
ment Volume), title "Revenue and Taxes," subtitle 'Admissions
and Amusement Tax," amending the law relating to exemptions
from the admissions and amusement tax to remove the requirement
that certain organizations be chartered by Congress to quality tor
exemption.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 405(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title "Admissions and Amusement Tax," be and it is hereby repealed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:

405.

(a) No tax shall be levied or collected upon the gross receipts
derived from the amounts charged for admissions or refreshments,
service and merchandise when such gross receipts are devoted ex-
clusively to charitable, religious or educational purposes or inure
exclusively to the benefit of a volunteer fire company or a nonprofit
rescue squad, or to service, fraternal or veterans' organizations.
[whose charters have been granted by the Congress of the United
States] nor when such gross receipts inure to the benefit of any
agricultural fair, provided no part of the net earnings thereof mure
to the benefit of any stockholders or member of the association con-
ducting the same and provided the proceeds therefrom are used ex-
clusively for the improvement, maintenance and operation of such
agricultural fair.]

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.

CHAPTER 580
(House Bill 264)

AN ACT to add new Section 87(f) to Article 66˝ of the Annotated

Code of Maryland (1957 Edition), title "Motor Vehicles," subtitle

"Administration—Registration—Titling," to follow immediately

after Section 87(e) thereof, to exempt from the motor vehicle