Marvin Mandel, Governor                       1761

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 EN-
TERTAINMENT, EXCEPT MECHANICAL MUSIC, RADIO OR
TELEVISION, ALONE, AND WHERE NO DANCING IS PER-
MITTED, ARE AFFORDED THE MEMBERS, GUESTS OR PA-
TRONS IN CONNECTION WITH THE SERVING OR SELLING
OF FOOD, REFRESHMENT, OR MERCHANDISE. THE TAX
LEVIED BY THIS SUBSECTION SHALL BE COLLECTED BY
THE COMPTROLLER.

(C) EFFECTIVE JULY 1, 1972 ANY COUNTY AND ANY
INCORPORATED CITY OR TOWN MAY LEVY AN ADDI-
TIONAL TAX OF FIVE CENTS (5¢) FOR EACH PERSON PRO-
VIDED WITH AN ADMISSION WITHOUT CHARGE OR AT RE-
DUCED RATES WHENEVER A CHARGE FOR ADMISSION IS
MADE TO ANY OTHER PERSON NOT IN EXCESS OF FIFTY
CENTS (50¢); AND A TAX OF TEN CENTS (10¢) WHENEVER
A CHARGE OR ADMISSION TO SUCH OTHER PERSONS IS IN
EXCESS OF FIFTY CENTS (50¢), BUT NOT IN EXCESS OF
ONE DOLLAR ($1.00); AND A TAX OF FIFTEEN CENTS (15¢)
WHENEVER A CHARGE FOR ADMISSION TO SUCH OTHER
PERSON IS IN EXCESS OF ONE DOLLAR ($1.00). THE TAX
LEVIED BY THIS SUBSECTION SHALL BE COLLECTED BY
THE COMPTROLLER.

403.

(a)    The rate of tax imposed under Section 402 shall not exceed
ten percent (10%) of the gross receipts of every person, firm or
corporation subject to the tax, PROVIDED FURTHER THAT IN
THOSE CASES WHERE TICKETS TO PLACES OF AMUSE-
MENT OR GROSS RECEIPTS FOR AMUSEMENTS ARE TAXED
UNDER THE PROVISIONS OF THE RETAIL SALES TAX ACT
OR THE MARYLAND USE TAX THE TOTAL COMBINED AD-
MISSIONS TAX AND SALES OR USE TAX SHALL NOT EX-
CEED TEN PERCENT (10%).

(b)    The legislative body of a county, incorporated municipality or
Baltimore City has the authority to classify the different types of
activities defined under Section 402 and the rate of tax levied need not
be the same for each type of activity.

(c)    The rate of tax imposed by an incorporated municipality need
not be at the same rate imposed by its respective county for each type
of taxable activity.

(a)    The tax levied by a local legislative body may SHALL be col-
lected by the Comptroller. at the request of the local legislative body.

(b)    The proper officials of any county, incorporated municipality
or Baltimore City shall notify the Comptroller at least sixty (60)
days in advance of the date on which the taxes take effect and are

404.