1064 LAWS OF MARYLAND [CH. 428
Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 374A be and it is hereby added to Article 81 of the
Annotated Code of Maryland (1965 Replacement Volume), title
"Revenue and Taxes," subtitle "Maryland Use Tax," to follow imme-
diately after Section 374 thereof, and to read as follows :
374A.
The Use Tax shall be paid on the purchase price of all taxable
personal property which is purchased for storage in Maryland on
and after July 1, 1969. Taxable personal property intended solely
for use in other States, but which is stored in Maryland pending
shipment to another State shall not be subject to the Use Tax. The
tax in these instances shall be paid at the time of the importation
or storage of the property within the State and a subsequent credit
or refund shall be taken by the taxpayer for the amount so paid upon
removal of the property from the State, in accordance with pro-
cedures established by the Comptroller.
Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1969.
Approved May 2, 1969.
CHAPTER 428
(House Bill 1251)
AN ACT to repeal and re-enact, with amendments, Section 65 of
Article 56 of the Annotated Code of Maryland (1968 Replacement
Volume), title "Licenses," subtitle "Traders" to increase the fee
for the special retailer's cigarette license.
Section 1. Be it enacted by the General Assembly of Maryland,
That Section 65 of Article 56 of the Annotated Code of Maryland
(1968 Replacement Volume), title "Licenses" subtitle "Traders" be
and it is hereby repealed and re-enacted, with amendments, to read
as follows:
65.
No person shall engage in the business of selling cigarettes at re-
tail as denned by Article 83, Section 117 (f) except vending machine
operators as defined in Section 117(d) of Article 83, without a spe-
cial annual license to be issued by the clerk of any circuit court for
any county, or by the clerk of the court of Common Pleas of Baltimore
City, where said business is located, which shall be in addition to
any other license required by law. The fee for such special license
shall be [$2.50] $3.00 per year. The license shall expire on the
thirtieth day of April in each year. A separate license shall be re-
quired for each place of business, temporary or permanent. "Place
of business" means any place or places which are under one roof or
in a single edifice and are occupied and operated by the same li-
censee. Provided, however, that no license shall be required for any
vending stand licensed by the Maryland Workshop for the Blind.
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