1602                             Laws of Maryland                       Ch. 539

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970.

Approved May 5, 1970

CHAPTER 538
(Senate Bill 65)

AN ACT to add new Section 405(f) to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume), title "Revenue
and Taxes," subtitle "Admissions and Amusement Tax," to follow
immediately after Section 405(e) thereof, to exempt charter boat
receipts from admissions and amusement taxes.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 405(f) be and it is hereby added to Article 81 of the
Annotated Code of Maryland (1969 Replacement Volume), title
"Revenue and Taxes," subtitle "Admissions and Amusement Tax,"
to follow immediately after Section 405(e) thereof, and to read as
follows:

405.

(f) No tax shall be levied or collected under this subtitle upon
the gross receipts derived from amounts charged for admission to
or use of charter boats.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970.

Approved May 5, 1970

CHAPTER 539
(Senate Bill 74)

AN ACT to repeal and re-enact, with amendments, Section 73 of
Article 77 of the Annotated Code of Maryland (1969 Replacement
Volume), title "Public Education," subtitle "Chapter 6. The Public
Schools," to provide that the establishment of kindergartens shall
be optional in each county FOR THE TIME OF IMPLEMENTA-
TION OF KINDERGARTEN PROGRAMS IN THE PUBLIC
SCHOOLS OF THE COUNTIES IN THE STATE WITH
SPECIAL PROVISIONS FOR ALLEGANY AND CARROLL
COUNTIES.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 73 of Article 77 of the Annotated Code of Maryland
(1969 Replacement Volume), title "Public Education," subtitle
"Chapter 6. The Public Schools," be and it is hereby repealed and
re-enacted, with amendments, to read as follows: