Marvin Mandel, Governor                           21

CHAPTER 5

(House Bill 1)

AN ACT to repeal and re-enact, with amendments Sections 402 and
410 (a) of Article 81 of the Annotated Code of Maryland (1957
Edition, 1965 Replacement Volume and 1969 Supplement), title
"Revenue and Taxes," subtitle "Admissions and Amusement Tax,"
to decrease the rate of the Maryland Admissions and Amusement
Tax with respect to certain gross receipts and to provide for the
distribution of the proceeds of the Admissions and Amusement
taxes collected under Section 402 of Article 81 of the Annotated
Code of Maryland (1957 Edition, 1965 Replacement Volume and
1969 Supplement).

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 402 and 410(a) of Article 81 of the Annotated Code of
Maryland (1957 Edition, 1965 Replacement Volume and 1969 Supple-
ment), title "Revenue and Taxes," subtitle "Admissions and Amuse-
ment Tax," be and they are hereby repealed and re-enacted, with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 four
and one-half per centum (4¹/₂%) of the gross receipts of every person,
firm or corporation derived from the amounts charged for (1) ad-
mission 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 RECREATIONAL FACILITIES
OR EQUIPMENT EXCEPT FOR RENTAL OF SPORTING OR
RECREATIONAL EQUIPMENT [,]. There shall be levied, collected
and paid a tax at the rate of one-half of one percentum (¹/₂%) of the
gross receipts of every person, firm or corporation derived from the
amounts charged for [(3)] (1) the use of sporting or recreation
facilities or equipment THE RENTAL OF SPORTING OR REC-
REATIONAL EQUIPMENT, and [(4)] (2) admission, cover
charge for seats or tables, refreshment, service or merchan-
dise 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, ex-
cept mechanical music, radio or television, alone, and where no
dancing is permitted, are afforded the patrons in connection with
the serving or selling of food, refreshment or merchandise. It is
further provided that this section shall not apply to bowling alleys
or lanes.

410.

(a) Out of the proceeds of the taxes collected under this subtitle,
at the rate of four and one-half percentum (4¹/₂%), the Comptroller
shall first deduct and retain and place in the General Fund of the
State of Maryland eight ninths of the proceeds derived from taxes
under §402 [, except that in the event Chapter........ of the Acts of