1760                             Laws of Maryland                      [Ch. 689

AND SUBTITLE OF THE CODE, TO FOLLOW IMMEDIATELY
AFTER SECTION 402 THEREOF; AND ALL to read as follows:

402.

(A)    EFFECTIVE JULY 1, 1972, ANY COUNTY BY RESOLU-
TION MAY LEVY [AND COLLECT] A TAX ON THE GROSS
RECEIPTS OF EVERY PERSON, FIRM OR CORPORATION OB-
TAINED FROM SOURCES WITHIN THE COUNTY 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, IF PAYMENT OF
THE AMOUNTS ENTITLES THE PATRON THEREOF TO BE
PRESENT DURING ANY PORTION OF THE PERFORMANCE;
(2) ADMISSION WITHIN AN ENCLOSURE IN ADDITION TO
THE INITIAL CHARGE FOR ADMISSION TO THE ENCLOS-
URE; (3) THE USE OF SPORTING OR RECREATIONAL FA-
CILITIES OR EQUIPMENT, INCLUDING THE RENTAL OF
SPORTING OR RECREATIONAL EQUIPMENT; AND (4) RE-
FRESHMENT, 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, 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 SERVICING OR SELLING OF FOOD, REFRESHMENT OR
MERCHANDISE. PROVIDED, IF ANY INCORPORATED CITY
OR TOWN LOCATED IN THE COUNTY LEVIES A TAX UNDER
SUBSECTION (€) 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. THE TAX LEVIED BY THIS SUBSECTION
SHALL BE COLLECTED BY THE COMPTROLLER.

(B)    EFFECTIVE JULY 1, 1972, ANY INCORPORATED CITY
OR TOWN BY RESOLUTION MAY LEVY [AND COLLECT] A
TAX ON THE GROSS RECEIPTS OF EVERY PERSON, 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, SEA-
SON 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 PRES-
ENT DURING ANY PORTION OF THE PERFORMANCE; (2)
ADMISSION WITHIN AN ENCLOSURE IN ADDITION 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