Marvin Mandel, Governor                       1945

The Attorney General has advised me, in an opinion which is
to be considered a part of this message, of the conflict in form be-
tween Senate Bill 470 and House Bill 31. Because of this conflict,
it is impossible to sign Senate Bill 470.

However, the purposes of Senate Bill 470, namely to exempt the
gross receipts of non-profit concert associations from the admissions
and amusement tax provisions of the Code, are fully accomplished by
House Bill 31. House Bill 31 adds a new Section 406 to Article 81 of
the Annotated Code of Maryland, which section exempts gross re-
ceipts devoted exclusively to charitable, religious or educational pur-
poses from the admissions and amusement taxes. I have been ad-
vised by the Admissions Tax Division of the Comptroller's Office,
which administers the admissions and amusement tax provisions, that
this language in House Bill 31 clearly exempts the gross receipts of
non-profit concert associations from the admissions and amusement
taxes.

Because of the conflict in form between Senate Bill 470 and
House Bill 31, and because House Bill 31 accomplishes the same
purpose as Senate Bill 470, I have decided to veto Senate Bill 470.

Sincerely,

/s/ Marvin Mandel,

Governor.

Letter from The Attorney General on S. B. 470

May 25, 1972.

The Honorable Marvin Mandel
Governor of Maryland
State House
Annapolis, Maryland 21404

Re: Senate Bill 470
Dear Governor Mandel:

We have reviewed the above Bill which would amend Section
405(a) of Article 81 of the Code, to provide an exemption from the
admissions tax for the gross receipts of certain non-profit concert
associations. While it is our opinion that this Bill is constitutional,
we wish to bring to your attention certain problems which might
result from its enactment, as a result of the failure of the bill to
take into .account certain legislative changes made to the Section which
it would amend.

Chapter 429 of the Acts of 1971 provided for the repeal of the
statewide admissions tax contained in Sections 402 to 411 of Article
81, effective June 30, 1972. It further provided a new Section 402
to be enacted in lieu of the Sections repealed, to the effect that
as of July 1, 1972 the subdivisions would be granted the power to
enact local admissions taxes within the same general scope as the
State admissions tax previously repealed. Furthermore, the 1972
Legislature passed House Bill 31 which purports to repeal and re-
enact with amendments the Section 402 enacted by the 1971 Legisla-
ture and would add new Sections 403 to 411, which generally provide
a scheme for a local-option admissions tax, to be administered on a