Anne Arundel County                         2487

Section 2. And be it further enacted, That it is the intention of
the County Council that the sections, paragraphs, sentences, clauses
and phrases of the Supplement hereby legalized are severable, and
if any phrase, clause, sentence, paragraph or section of the Supple-
ment hereby legalized shall be declared unconstitutional or other-
wise invalid by the valid judgement or decree of a court of competent
jurisdiction, such unconstitutionality or invalidity shall not affect any
of the remaining phrases, clauses, sentences, paragraphs and sections
of the Supplement hereby legalized.

Section 3. And be it further enacted, That this Ordinance shall
take effect forty-five (45) days from the date it becomes law.

APPROVED AND ENACTED: May 21, 1971.

Bill No. 25-71

AN ORDINANCE to add new Section 17-706 to the Anne Arundel
County Code (1967 Edition and Supplements), Title 17, "Taxa-
tion", Subtitle 7, "Miscellaneous Taxes", to follow immediately
after Section 17-705 thereof, to levy and impose a fuel tax; to
provide for the rate and method of collection thereof; to provide
penalties for failure to comply with the provisions of said section;
and matters generally related thereto.

Section 1. Be it enacted by the County Council of Anne Arundel
County,, Maryland, That Section 17-706 be and it is hereby added to
the Anne Arundel County Code (1967 Edition and Supplements),
Title 17, "Taxation", Subtitle 7, "Miscellaneous Taxes", to read as
follows:

Section 17-706.

(a)    There is hereby levied and imposed a tax OF TWELVE
PER CENT (12%) OF THE GROSS SALES PRICE ON ALL
SALES, USE OR CONSUMPTION OF THE FUELS HEREIN-
AFTER SET FORTH, SUCH TAX to be paid and collected as
hereinafter provided on all sales, use or consumption of the following
fuels: liquefied petroleum gas, anthracite coal, bituminous coal, and
all OTHER grades or classes of oils used as fuel including, but not
limited to, all blends or compounds of various grades or classes of
oils, purchased, used or consumed within Anne Arundel County,
Maryland.

(b)    The tax hereby levied shall not apply to the sale or use or
consumption of the following fuels:

(1) Kerosene and No. 1 fuel oil, as these terms are commonly

used and understood by the petroleum industry selling in the Anne
Arundel County marketing area; FUELS SOLD, USED OR CON-
SUMED IN A RESIDENTIAL DWELLING UNIT;

(2) No fuel oil, as such term is commonly used and under-
stood by the petroleum industry selling such fuel in the Anne Arun-