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Session Laws, 1971
Volume 707, Page 981   View pdf image
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Marvin Mandel, Governor                         981

terminus in the District of Columbia OR ANY MUNICIPALITY
OF MARYLAND in order to prevent double taxation. IN ORDER
TO SUBJECT THESE VEHICLES TO THE AXLE TAX.

Whereas, Buses having a fixed terminus in the District of Colum-
bia are required to pay a yearly seat tax of $5.00 per seat per vehicle
for their operation in Maryland, as well as a yearly axle tax of $180.00
per vehicle
, while all other buses operating in the State of Maryland
pay only the axle tax of $180.00 per vehicle. This double taxation is
discriminatory, arbitrary and not in the best interest of the citizens
of the State of Maryland who are served by these buses and who
are actually paying said tax through their fares.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 275 of Article 81 of the Annotated Code of Maryland
(1957 Edition and 1969 Replacement Volume), title "Revenue and
Taxes," subtitle "Tax for Use and Maintenance of Roads," be and it
is hereby repealed. AND THAT SECTION 273 (A) OF THE SAID
ARTICLE AND SUBTITLE OF THE CODE BE AND IT IS
HEREBY REPEALED AND RE-ENACTED, WITH AMEND-
MENTS, TO READ AS FOLLOWS:

[275.

The license fee prescribed by Section 273 shall not be applicable
to any motor vehicle when such vehicle is operated exclusively on a
route one fixed terminus of which is within the corporate limits of
any territory under the jurisdiction of the federal government or
of any municipality of this State, and the other fixed terminus of
said route is not more than ten miles from the corporate limits of
any such municipality or territory. For each such motor vehicle,
including reserve and substitute vehicles, an annual fee shall be paid
to the Commissioner of Motor Vehicles for certificates of registra-
tion issued by him, of five dollars ($5.00) per each passenger seat,
and no other additional fees, licenses or tax, shall be charged by the
State or any county or municipal subdivision of the State, except the
property tax and gasoline tax in respect to such vehicles and their
operation. For each such motor vehicle, the Commissioner of Motor
Vehicles shall furnish a distinctive marker or tag, which marker or
tag, shall be carried and displayed in such manner as directed by the
Commissioner of Motor Vehicles.]

273.

(A) IT SHALL BE THE DUTY OF EACH OWNER OF A
MOTOR VEHICLE TO BE USED IN THE INTERSTATE TRANS-
PORTATION OF PASSENGERS FOR HIRE OPERATING OVER
STATE, STATE-AID, IMPROVED COUNTY ROADS, AND
STREETS AND ROADS OF INCORPORATED TOWNS AND
CITIES IN THE STATE OF MARYLAND:

(1) TO SECURE A PERMIT FROM THE PUBLIC SERVICE
COMMISSION OF MARYLAND, OR OTHER APPROPRIATE
REGULATORY AGENCY,
TO OPERATE OVER SAID ROADS
AND STREETS; (2) TO PRESENT SAME TO THE COMMIS-
SIONER OF MOTOR VEHICLES ANNUALLY, AT THE TIME
AND ACCORDING TO THE METHOD AND PROVISIONS PRE-

 

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Session Laws, 1971
Volume 707, Page 981   View pdf image
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