1762                                Laws of Maryland                        [Ch. 689

to be collected by the Comptroller., AS TO ANY CHANGES IN
RATE OR TYPE OF ACTIVITY TO BE TAXED.

(c)   Each quarter, the Comptroller may SHALL deduct and retain
an amount necessary to defray the cost of administration and collec-
tion in the previous quarter.

(d)    Within twenty (20) days after the end of each calendar
quarter, the Comptroller shall pay the balance of the taxes collected
to the respective legislative bodies of the counties or incorporated
municipality or the Mayor and City Council of Baltimore City, accord-
ing to their source of collection.

405.

(A)    ON OR BEFORE THE TENTH DAY OF EACH MONTH,
EVERY PERSON, FIRM OR CORPORATION SUBJECT TO THE
TAXES IMPOSED BY THIS SUBTITLE SHALL MAKE A RE-
TURN TO THE COMPTROLLER WHO MAY PERMIT OR RE-
QUIRE SUCH RETURNS TO BE MADE FOR OTHER PERIODS
AND UPON SUCH OTHER DATES AS MAY BE SPECIFIED BY
REGULATION.

(B)    THE FORM OF RETURNS REQUIRED TO BE FILED
BY THIS SECTION SHALL BE PRESCRIBED BY THE COMP-
TROLLER AND SHALL CONTAIN SUCH INFORMATION AS
MAY BE DEEMED NECESSARY FOR THE PROPER ADMIN-
ISTRATION OF THE TAX.

(C)    AT THE TIME OF FILING A RETURN, EVERY PER-
SON, FIRM OR CORPORATION SHALL PAY TO THE COMP-
TROLLER THE TAXES IMPOSED BY THIS SUBTITLE.

406.

(A) NO TAX SHALL BE LEVIED OR COLLECTED UNDER
THE PROVISIONS OF SECTION 402 OF THIS ARTICLE:

(1) UPON THE GROSS RECEIPTS DERIVED FROM THE
AMOUNTS CHARGED FOR ADMISSIONS OR REFRESHMENTS,
SERVICE AND MERCHANDISE WHEN SUCH GROSS RE-
CEIPTS ARE DEVOTED EXCLUSIVELY TO CHARITABLE,
RELIGIOUS OR EDUCATIONAL PURPOSES OR INURE EX-
CLUSIVELY TO THE BENEFIT OF A VOLUNTEER FIRE
COMPANY OR A NONPROFIT RESCUE SQUAD, OR TO SERV-
ICE, FRATERNAL OR VETERANS' ORGANIZATIONS, WHOSE
CHARTERS HAVE BEEN GRANTED BY THE CONGRESS OF
THE UNITED STATES NOR WHEN SUCH GROSS RECEIPTS
INURE TO THE BENEFIT OF ANY AGRICULTURAL FAIR,
PROVIDED NO PART OF THE NET EARNINGS THEREOF
INURE TO THE BENEFIT OF ANY STOCKHOLDERS OR MEM-
BER OF THE ASSOCIATION CONDUCTING THE SAME AND
PROVIDED THE PROCEEDS THEREFROM ARE USED EXCLU-
SIVELY FOR THE IMPROVEMENT, MAINTENANCE AND OP-
ERATION OF SUCH AGRICULTURAL FAIR, NOR UPON GROSS
RECEIPTS DERIVED FROM THE AMOUNTS CHARGED FOR
ADMISSION AND THE USE OF SPORTING OR RECREA-
TIONAL FACILITIES OR EQUIPMENT COMMONLY DE-
SCRIBED AS "BINGO" WHEN SUCH BINGO GAMES ARE
OPERATED PURSUANT TO SECTION 260 OF ARTICLE 27 OF
THE ANNOTATED CODE OF MARYLAND.