Marvin Mandel, Governor                         949

MECHANICAL MUSIC, RADIO OR TELEVISION, ALONE,
AND WHERE NO DANCING IS PERMITTED, ARE AFFORDED
THE MEMBERS, GUESTS, OR PATRONS IN CONNECTION
WITH THE SERVING OR SELLING OF FOOD, REFRESH-
MENT OR MERCHANDISE. PROVIDED, IF ANY INCORPO-
RATED CITY OR TOWN LOCATED IN THE COUNTY LEVIES
A TAX UNDER SUBSECTION (C) OF THIS SECTION, THE
COUNTY SHALL NOT LEVY A TAX ON THE GROSS RE-
CEIPTS LISTED ABOVE, OBTAINED FROM SOURCES WITH-
IN THE INCORPORATED CITY OR TOWN.

(B) EFFECTIVE JULY 1, 1972, ANY INCORPORATED
CITY OR TOWN BY RESOLUTION MAY LEVY AND COL-
LECT A TAX ON THE GROSS RECEIPTS OF EVERY PER-
SON, FIRM OR CORPORATION OBTAINED FROM SOURCES
WITHIN THE INCORPORATED CITY OR TOWN DERIVED
FROM THE AMOUNTS CHARGED FOR (1) ADMISSION TO
ANY PLACE, WHETHER THE ADMISSION BE BY SINGLE
TICKET, SEASON TICKET OR SUBSCRIPTION, INCLUDING
A COVER CHARGE FOR SEATS OR TABLES AT ANY ROOF
GARDEN, CABARET OR OTHER SIMILAR PLACE WHERE
THERE IS FURNISHED A PERFORMANCE WHEN PAYMENT
OF THE AMOUNTS ENTITLES THE PATRON THEREOF TO
BE PRESENT DURING ANY PORTION OF THE PERFORM-
ANCE; (2) ADMISSION WITHIN AN ENCLOSURE IN ADDI-
TION TO THE INITIAL CHARGE FOR ADMISSION TO THE
ENCLOSURE; (3) THE USE OF SPORTING OR RECREA-
TIONAL FACILITIES OR EQUIPMENT, INCLUDING THE
RENTAL OF SPORTING OR RECREATIONAL EQUIPMENT;
AND (4) REFRESHMENT, SERVICE OR MERCHANDISE
AT ANY ROOF GARDEN, CABARET OR OTHER SIMILAR
PLACE WHERE THERE IS FURNISHED A PERFORMANCE.
THE TERM "ROOF GARDEN OR OTHER SIMILAR PLACE"
SHALL INCLUDE ANY ROOM IN ANY HOTEL, RESTAURANT,
HALL OR OTHER PLACE WHERE MUSIC OR DANCING
PRIVILEGES OR OTHER ENTERTAINMENT, EXCEPT ME-
CHANICAL MUSIC, RADIO OR TELEVISION, ALONE, AND
WHERE NO DANCING IS PERMITTED, ARE AFFORDED
THE MEMBERS, GUESTS OR PATRONS IN CONNECTION
WITH THE SERVING OR SELLING OF FOOD, REFRESH-
MENT, OR MERCHANDISE.

SEC. 4. AND BE IT FURTHER ENACTED, THAT THE
REPEAL AS OF JUNE 30, 1972, OF SECTIONS 402 THROUGH
411, INCLUSIVE, OF THE SAID ARTICLE OF THE CODE,
AS THESE SECTIONS EXISTED ON JUNE 30, 1972, SHALL
NOT BE CONSTRUED OR APPLIED TO REPEAL OR RE-
MOVE ANY POWER THERETOFORE HELD BY THE STATE
OF MARYLAND TO COLLECT ANY OF SUCH TAXES LAW-
FULLY DUE AND OWING AS OF JUNE 30, 1972. ALL AND
ANY OF SUCH TAXES AS OF JUNE 30, 1972, MAY BE COL-
LECTED BY THE STATE WITH THE SAME POWERS AND
REMEDIES AS IF THE SAID SECTIONS 402 TO 411, INCLU-
SIVE, HAD NOT BEEN REPEALED.

Sec. 3 5. And be it further enacted, That if any portion of this
Act or the application thereof to any person or circumstances is held