102                                 Laws of Maryland                          [Ch. 33

SEC. 7. AND BE IT FURTHER ENACTED, THAT THIS ACT
IS HEREBY DECLARED TO BE AN EMERGENCY MEASURE
AND NECESSARY FOR THE IMMEDIATE PRESERVATION
OF THE PUBLIC HEALTH AND SAFETY AND HAVING BEEN
PASSED BY A YEA AND NAY VOTE SUPPORTED BY THREE-
FIFTHS OF ALL THE MEMBERS ELECTED TO EACH OF
THE TWO HOUSES OF THE GENERAL ASSEMBLY, THE
SAME SHALL TAKE EFFECT FROM THE DATE OF ITS PAS-
SAGE.

Approved April 23, 1971.

CHAPTER 33
(Senate Bill 290)

AN ACT to add new Section 411B to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume), title "Revenue and
Taxes," subtitle "Local Sales Tax," to follow immediately after
Section 411A thereof, to provide that no county, municipality or
any other political subdivision within this State shall have the
power to levy and impose a sales tax, use tax or OR USE TAX,
OR ANY excise tax on the issuance of motor vehicle certificates
of title and to provide that any sales tax, use tax or excise tax on
the issuance of motor vehicle certificates of title imposed prior
to July 1, 1971, by any county, municipality or any other political
subdivision within this State shall be terminated as of July 1, 1971.
, TO EXCLUDE CERTAIN SALES AND USE TAXES AND
THE RATES IMPOSED THEREIN FROM THIS PROHIBI-
TION, AND TO PROVIDE FOR THE EFFECT OF THIS ACT
ON TAXES IMPOSED ON TRAILER PARKS OR MOBILE
HOME COURTS OR PARKS.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 411B be and it is hereby added to Article 81 of
the Annotated Code of Maryland (1969 Replacement Volume), title
"Revenue and Taxes," subtitle "Local Sales Tax," to follow imme-
diately after Section 411A thereof, and to read as follows:

411B.

From and after July 1, 1971, no county, municipality or any other
political subdivision within this State shall have the power to levy
or impose a sales tax, use tax or an em OR USE TAX, OR ANY excise
tax on the issuance of motor vehicle certificates of title. Any sales
tax, use tax or excise tax on the issuance of motor vehicle certifi-
cates of title imposed prior to July 1, 1971, by any county, munic-
ipality or any other political subdivision within this State shall be
terminated as of July 1, 1971. THE PROVISIONS OF THIS SEC-
TION SHALL NOT BE APPLICABLE TO SALES OR USE
TAXES UPON FUELS, UTILITIES, OR SPACE RENTALS, OR
TO THOSE SALES OR USE TAXES WHICH WERE IN EFFECT
ON JANUARY 1, 1971, AND THIS SECTION SHALL NOT LIMIT
THE RATE OF TAX APPLICABLE TO ANY SALES OR USES
SUBJECTED TO TAXATION ON JANUARY 1, 1971.