1740                            JOINT RESOLUTIONS

No. 9
(Senate Joint Resolution 39)

Senate Joint Resolution requesting the Legislative Council to study
the possibility of further classification of municipal corporations.

Whereas, The Constitution of Maryland provides for the classi-
fication of municipal corporations into four or fewer classes and
municipal corporations have been heretofore classified into one class;
and

Whereas, The General Assembly is prohibited from enacting leg-
islation which in its terms or effects apply unequally to municipal
corporations within any one class; and

Whereas, It is recognized that there exists a great disparity
among municipal corporations in population, functions and funding
ability and that this disparity detracts from the State's ability to
most effectively oversee and fund municipal affairs; now, therefore,
be it

Resolved by the General Assembly of Maryland, That the Legis-
lative Council be requested to make a study of possible further
classification of municipal corporations, said study to embrace classi-
fication criteria which would allow the General Assembly to better
aid municipal government and municipal financing.

Approved May 2, 1969.

No. 10
(Senate Joint Resolution 48)

Senate Joint Resolution directing the Retail Sales Tax Division of
the State of Maryland to report to the Committee on Taxation and
Fiscal Matters of the Legislative Council on action taken on the
various recommendations made by the Special Joint Legislative
Council Executive Committee on the Maryland Sales, Use and
Admissions Taxes Study.

The Special Joint Legislative Council Executive Committee on the
Maryland Sales, Use and Admissions Taxes, at the conclusion of its
assigned task in 1968, published a report dated November, 1968.

In its report, the Committee published certain information it had
developed and recommended certain legislation. In addition, how-
ever, the Committee made certain recommendations for studies and
review of procedures to be undertaken by the Retail Sales Tax Divi-
sion. These recommendations were as follows:

(1)  A study of the feasibility of precollecting taxes on certain
products at the wholesale level.

(2)  Permission to small taxpayers to make quarterly filings if
fiscally feasible.