948                              Laws of Maryland                 . [Ch. 429

is enacted four ninths of the proceeds shall be placed in the Gen-

eral Fund of the State of Maryland]. The Comptroller shall
then deduct the THE COMPTROLLER SHALL DEDUCT THE
amount expended by the admission tax division to defray the cost
of administration and collection of the admission and amusement
tax collected under this subtitle. The balance of the proceeds derived
under Section 402, then remaining, shall be distributed in accordance
with the provisions of Section 410(b) hereunder.

    Sec. 2. And be it further enacted, That Section 405(f) of the

said article and subtitle of the Code, be and it is hereby repealed.

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 AS OF
JUNE 30, 1972, SECTIONS 402 THROUGH 411, INCLUSIVE,
OF THE SAID ARTICLE OF THE CODE, AS THESE SEC-
TIONS EXISTED ON THIS DATE, BE AND THEY ARE
HEREBY REPEALED.

SEC. 3. AND BE IT FURTHER ENACTED, THAT AS OF
JULY 1, 1972, A NEW SECTION 402 BE AND THE SAME
IS HEREBY ENACTED IN LIEU THEREOF, TO STAND IN
THE PLACE OF THE SECTIONS SO REPEALED, AND TO
READ AS FOLLOWS:

402.

(A) EFFECTIVE JULY 1, 1972, ANY COUNTY BY RESO-
LUTION MAY LEVY AND COLLECT A TAX ON THE GROSS
RECEIPTS OF EVERY PERSON, FIRM OR CORPORATION
OBTAINED FROM SOURCES WITHIN THE COUNTY DE-
RIVED FROM THE AMOUNTS CHARGED FOR (1) ADMIS-
SION TO ANY PLACE, WHETHER THE ADMISSION BE BY
SINGLE TICKET, SEASON TICKET OR SUBSCRIPTION, IN-
CLUDING A COVER CHARGE FOR SEATS OR TABLES AT
ANY ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE
WHERE THERE IS FURNISHED A PERFORMANCE IF PAY-
MENT OF THE AMOUNTS ENTITLES THE PATRON THERE-
OF TO BE PRESENT DURING ANY PORTION OF THE PER-
FORMANCE; (2) ADMISSION WITHIN AN ENCLOSURE IN
ADDITION TO THE INITIAL CHARGE FOR ADMISSION TO
THE ENCLOSURE: (3) THE USE OF SPORTING OR REC-
REATIONAL FACILITIES OR EQUIPMENT, INCLUDING THE
RENTAL OF SPORTING OR RECREATIONAL EQUIPMENT;
AND (4) REFRESHMENT, SERVICE OR MERCHANDISE AT
ANY ROOF GARDEN, CABARET OR SIMILAR PLACE WHERE
THERE IS FURNISHED A PERFORMANCE.

THE TERM "ROOF GARDEN OR OTHER SIMILAR PLACE"
SHALL INCLUDE ANY ROOM IN ANY HOTEL, RESTAU-
RANT, HALL OR OTHER PLACE WHERE MUSIC OR DANC-
ING PRIVILEGES OR OTHER ENTERTAINMENT, EXCEPT