Marvin Mandel, Governor                       1759

CHAPTER 689
(House Bill 31)

AN ACT to REPEAL AND RE-ENACT, WITH AMENDMENTS,
SECTION 402 OF ARTICLE 81 OF THE ANNOTATED CODE
OF MARYLAND (1971 CUMULATIVE SUPPLEMENT), AS
AMENDED BY CHAPTER 429 OF THE LAWS OF MARY-
LAND 1971 AND EFFECTIVE JULY 1, 1972, TITLE "REVE-
NUE AND TAXES," SUBTITLE "ADMISSIONS AND AMUSE-
MENTS TAX,"; AND TO add new Sections 403 and 404 to Article
81 of the Annotated Code of Maryland (1971 Supplement), title
"Revenue and Taxes," subtitle "Admissions and Amusement Tax,"
to follow immediately after Section 402 thereof to impose a limit
on the rates of local admissions and amusement taxes, to permit
classification of types of admissions and amusements, to authorize

the State Comptroller to collect these taxes upon request of the

local government, to provide for the manner of collection and
disposition of proceeds of those taxes, and to relate generally to
the imposition and collection of the local admissions and amusement
tax. THROUGH 411, INCLUSIVE, TO SAID ARTICLE, TITLE
AND SUBTITLE OF THE CODE, TO FOLLOW IMMEDI-
ATELY AFTER SECTION 402 THEREOF; TO PROVIDE
THAT THE TAX AUTHORIZED TO BE LEVIED THERE-
BY SHALL BE COLLECTED BY THE COMPTROLLER AND
REMITTED TO THE RESPECTIVE JURISDICTIONS; TO
PROVIDE A MAXIMUM RATE FOR THE TAX LEVIED;
TO PROVIDE FOR A TAX ON ADMISSIONS WITHOUT
CHARGE OR AT REDUCED RATES; TO PROVIDE FOR
EXEMPTIONS TO THE ADMISSIONS AND AMUSEMENT
TAX; TO PROVIDE WHEN RETURNS MUST BE FILED
AND PAYMENT OF TAXES MUST BE MADE; TO PRO-
VIDE FOR PENALTIES FOR VIOLATION OF SAID PRO-
VISIONS; TO AUTHORIZE THE COMPTROLLER TO MAKE
RULES AND REGULATIONS IN REGARD TO THE TAXES
LEVIED; TO PROVIDE FOR THE DISTRIBUTION OF REV-
ENUES RECEIVED FROM SAID TAXES; TO PROVIDE
FOR CONTINUING EFFECTIVENESS OF CERTAIN LOCAL
RESOLUTIONS, ORDINANCES, AND NOTICES; TO PRO-
VIDE FOR CONTINUING EFFECTIVENESS OF A CER-
TAIN STATE TAX FOR A CERTAIN PERIOD; AND RE-
LATING GENERALLY TO THE ADMISSIONS AND AMUSE-
MENT TAX IN THIS STATE AND IN ITS POLITICAL
SUBDIVISIONS.

Section 1. Be it enacted by the General Assembly, That SECTION
402, ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND (1971 CUMULATIVE SUPPLEMENT), AS AMENDED
BY CHAPTER 429, LAWS OF MARYLAND 1971, AND EF-
FECTIVE JULY 1, 1972, TITLE "REVENUE AND TAXES,"
SUBTITLE "ADMISSIONS AND AMUSEMENTS TAX," BE
AND IT IS HEREBY REPEALED AND RE-ENACTED WITH
AMENDMENTS; AND THAT new Section 403 and 404 THROUGH
411, INCLUSIVE, be and they are hereby added to Article 81 of the
Annotated Code of Maryland (1971 Supplement), title "Revenue
and Taxes," subtitle "Admissions and Amusement Tax," to follow
immediately after Section 402 thereof, and SAID ARTICLE, TITLE