Marvin Mandel, Governor                       1327

be and it is hereby repealed and re-enacted, with amendments, to
read as follows:

402.

(a) Effective July 1, 1972, any county by resolution may levy and
collect a tax on the gross receipts of every person, firm or corpora-
tion obtained from sources within the county derived from the
amounts charged for (1) admission to any place, whether the ad-
mission 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 if payment of
the amounts entitles the patron thereof to be present during any
portion of the performance; (2) admission within an enclosure in ad-
dition to the initial charge for admission to the enclosure; (3) the
use of sporting or recreational 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. Notwithstanding any of the
provisions of this subsection, no admissions and amusement tax may
be imposed by Calvert, Charles, or St. Mary's County on the gross
receipts of any person, firm, or corporation if the transaction or
activity which produces the gross receipts is subject to the imposition
of either the retail sales tax under Section 325 of this Article, or the
use tax under Section 373 of this Article.

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 mechanical music,
radio or television, alone, and where no dancing is permitted, are af-
forted the members, guests, or patrons in connection with the serving
or selling of food, refreshment or merchandise. Provided, if any in-
corporated city or town located in the county levies a tax under sub-
section (c) of this section, the county shall not levy a tax on the gross
receipts listed above, obtained from sources within the incorporated
city or town.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 26, 1972.

CHAPTER 426
(Senate Bill 554)

AN ACT to repeal and re-enact, with amendments, Section 194 (d)
of Article 48A of the Annotated Code of Maryland (1972 Re-
placement Volume), title "Insurance Code", subtitle "Surplus
Lines," to provide for the inclusion of political subdivisions in
the non-application of surplus lines tax. TO EXCLUDE INSUR-
ANCE OF RISKS OF LOCAL GOVERNMENTS IN THE STATE
FROM PAYMENT OF THE PREMIUM TAX ON SURPLUS
LINES INSURANCE.