Marvin Mandel, Governor                        1373

SUBJECTS COVERED BY THIS ACT, SUCH PROVISION IS
HEREBY REPEALED TO THE EXTENT OF SUCH GRANT OF
AUTHORITY FROM AND AFTER JULY 1, 1971 AND NO
COUNTY, MUNICIPAL CORPORATION OR OTHER SUBDIVI-
SION SHALL THEREAFTER HAVE THE POWER TO ENACT
LEGISLATION ON SUCH SUBJECTS.

Sec. 11. 13. And be it further enacted, That if any part of this
Act, or any section or part of any section thereof, shall be held to
be unconstitutional or invalid for any reason, such unconstitution-
ality or invalidity shall not affect the remaining parts of this Act, or
any section or part of any section hereof, the General Assembly
hereby declaring that it would have passed the remaining parts of
this Act, or sections or parts of sections hereof, if such unconstitu-
tionally or invalidity had been known; and to this end, all parts,
sections, and parts of sections of this Act are declared to be severable.

Sec. 12. 14. And be it further enacted, That this Act shall take
effect July 1, 1971.

Approved May 24, 1971.

CHAPTER 650
(Senate Bill 269)

AN ACT to repeal and re-enact, with amendments, Section 405 (a)
of Article 81 of the Annotated Code of Maryland (1970 Supple-
ment), title "Revenue and Taxes," subtitle "Admissions and
Amusement Tax," amending the law concerning exemptions from
the admissions and amusement tax in order to provide that the
gross receipts of nonprofit cultural organizations which receive
certain grants through or from the Maryland Arts Council shall
be exempt from the State and local admissions and amusement
tax.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 405 (a) of Article 81 of the Annotated Code of Mary-
land (1970 Supplement), title "Revenue and Taxes," subtitle
"Admissions and Amusement Tax," be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

405.

(a) Admission, etc., for charitable, etc., purposes.—No tax shall
be levied or collected upon the gross receipts derived from the
amounts charged for admissions or refreshments, service and mer-
chandise when such gross receipts are devoted exclusively to char-
itable, religious or educational purposes or inure exclusively to the
benefit of a volunteer fire company or a nonprofit rescue squad,
or to service, fraternal or veterans' organizations whose charters
have been granted by the Congress of the United States, nor when
such gross receipts inure to the benefit of any agricultural fair,
provided no part of the net earnings thereof inure to the benefit