(c) On or after July 1, 1971, no tax shall be levied or imposed by

the county pursuant to any of the provisions of this division unless

the levy or imposition of the tax is advertised for three consecutive

weeks in two newspapers having a general circulation in the county.

After such advertising a public hearing shall be held concerning the

levy and imposition of such tax. The provisions of this section shall

not apply to any tax levied and imposed prior to July 1, 1971.

(A)    THE COUNTY COUNCIL FOR ANNE ARUNDEL IS
HEREBY EMPOWERED AND AUTHORIZED, BY ORDINANCE,
ENACTED FROM TIME TO TIME PURSUANT TO ITS LEGIS-
LATIVE PROCEDURE, TO LEVY, IMPOSE, AND COLLECT A
SALES OR USE TAX UPON FUELS AND UTILITIES USED BY
COMMERCIAL AND INDUSTRIAL BUSINESSES; RESIDEN-
TIAL, COMMERCIAL AND INDUSTRIAL TELEPHONE SERV-
ICE; AND SPACE RENTALS.

(B)    ANY REVENUES COLLECTED UNDER THE AU-
THORITY OF THIS SECTION WITHIN THE BOUNDARIES
OF THE CITY OF ANNAPOLIS SHALL BE ALLOCATED AND
DISTRIBUTED IN EQUAL AMOUNTS TO THE CITY OF AN-
NAPOLIS AND TO ANNE ARUNDEL COUNTY.

(C)    THE AUTHORITY TO TAX UNDER THE PROVISIONS
OF THIS SECTION SHALL EXPIRE ON JULY 1, 1973.

Sec. 2. And be it further enacted, That if any provision of this
Act or the application thereof to any person or circumstance is held

invalid, the invalidity shall not affect the other provisions or any

other application of this Act which can be given effect without the

411B.

614                                 Laws of Maryland                        [Ch. 302

Article 66½ (Motor Vehicle Registration); Section 29 of Article

66½ (Titling Tax); Section 181 to 190 of Article 56 and Section

273 of Article 81 (Motor Vehicle Taxation); Section 9(32) of Article
81 (Class A and Class D Motor Vehicles); Sections 279 to 323 of
Article 81 (Tax on Incomes); Article 78B (Horseracing and Pari-

Mutuel Betting); Section 194 and 195 of Article 81 (Bonus Tax);

Sections 197 to 201 of Article 81 (Tax on Franchise to be a Corpo-

ration); Sections 129 and 130 of Article 23 (Recording Corporate
Papers); Section 128 of Article 81 (Deposits of Savings Banks);
Sections 135 to 143 of Article 81 (Insurance Premiums) ; Sections

149 to 193 Article 81 (Inheritances); Article 62A (Estate Tax);
Section 144 of Article 81 (Tax on Commissions of Executors and
Administrators); or Sections 431 to 464 of Article 81 (State Tobacco

Tax Act) or Sections 12-A and 12-B of Article 81 (Sales Tax and

Gross Receipts Tax on Advertising Etc.) to the extent applicable;

or any other tax prohibited to a political subdivision of this State by

any applicable statewide law; nothing in this section shall be con-

strued to authorize the county to impose a tax upon the gross receipts

of any person in the county; provided, however, that the county in

taxing the receipts, from motor vehicle operations, may only tax

receipts from operations of motor vehicles having a permit or per-

mits from the Public Service Commission of Maryland authorizing

both the taking on and discharging of passengers at more than one

point within the county and/or the transportation of passengers

between two or more points within the county.