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Marvin Mandel, Governor 1765
LER BY ANY COUNTY, INCORPORATED CITY OR TOWN, OR
BALTIMORE CITY OF THE AUTHORIZATION OR IMPOSITION
OR LEVY OF TAX, IN EXISTENCE ON JUNE 30, 1972, SHALL
CONTINUE IN FORCE AND EFFECT UNLESS AND UNTIL
CHANGED PURSUANT TO LAW, PROVIDED FURTHER THAT
THE STATE LEVY OF A TAX ON ADMISSION AND AMUSE-
MENTS AT THE RATE OF ONE-HALF PER CENTUM (½%)
EXISTING ON JUNE 30, 1972, SHALL CONTINUE IN EFFECT
AND SHALL BE COLLECTED AND PAID AND DISTRIBUTED
FOR THE PERIOD BEGINNING JULY 1, 1972 THROUGH JANU-
ARY 2, 1973, PURSUANT TO THE PROVISIONS OF SECTION 1
OF THIS ACT.
SEC. 3. AND BE IT FURTHER ENACTED, THAT ALL
RULES, REGULATIONS, FORMS, ORDERS AND DIRECTIVES
PROMULGATED BY OR IN EFFECT FOR THE COMPTROLLER
RELATING TO THE ADMISSIONS AND AMUSEMENT TAX
LAWS EXISTING ON JUNE 30, 1972 SHALL CONTINUE IN
FORCE AND EFFECT UNLESS AND UNTIL CHANGED PUR-
SUANT TO LAW.
SEC. 4. AND BE IT FURTHER ENACTED, THAT IF ANY
PROVISION OF THIS ACT OR THE APPLICATION THEREOF
TO ANY PERSON OR CIRCUMSTANCE IS HELD INVALID FOR
ANY REASON, THE INVALIDITY SHALL NOT AFFECT THE
OTHER PROVISIONS OR ANY OTHER APPLICATION OF THIS
ACT WHICH CAN BE GIVEN EFFECT WITHOUT THE IN-
VALID PROVISIONS OR APPLICATION, AND TO THIS END
ALL THE PROVISIONS OF THIS ACT ARE DECLARED TO BE
SEVERABLE.
SEC. 5. AND BE IT FURTHER ENACTED, THAT ALL
LAWS OR PARTS OF LAWS, PUBLIC GENERAL OR PUBLIC
LOCAL, INCONSISTENT WITH THE PROVISIONS OF THIS
ACT ARE REPEALED TO THE EXTENT OF THE INCONSIST-
ENCY.
SEC. 6. AND BE IT FURTHER ENACTED, THAT ANY
TAXES LAWFULLY DUE AND OWING UNDER THE PROVI-
SIONS OF THE SUBTITLE "ADMISSIONS AND AMUSEMENT
TAX," OF ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND, AS IT EXISTED PRIOR TO THE EFFECTIVE DATE OF
THIS ACT, AND ANY TAXES LAWFULLY DUE AND OWING
UNDER SECTION 2 OF THIS ACT, SHALL CONTINUE TO BE
COLLECTIBLE AND SUBJECT TO THE SAME PROVISIONS OF
COLLECTION AND DISTRIBUTION AS HERETOFORE PRO-
VIDED BY LAW.
Sec. 2 7. And be it further enacted, That the Act shall take effect
July 1 JUNE 30, 1972.
Approved May 31, 1972.
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