2488                            County Local Laws

del County marketing area, except such No. 2 fuel oil as is sold, or

used, or consumed for or in connection with manufacturing, assem-
bling, processing, or refining;

(3) Anthracite coal and bituminous coal, except such anthracite
coal and bituminous coal as used or consumed for or in con-
nection with manufacturing, assembling, processing, or refining;

(2)    Fuels used or consumed to propel any boats, motor vehicles,
railroad vehicles, aircraft, or in the operation of non-ferrous metal
electrolytic refineries;

(3)    Fuels sold to, used or consumed by any non-profit hospital,
non-profit religious, non-profit charitable or non-profit educational
institution or organization for use in carrying on the work of said
hospital, organization or institution;

(4)    Fuels sold to, used or consumed by the United States of
America; provided, however, that nothing contained in this section
shall be construed to exempt from such tax any instrumentality or
agency of the United States of America which is subject to the
taxing power of Anne Arundel County, Maryland;

(5)    Fuels sold to, used or consumed by the State of Maryland
or any of its political subdivisions, or any of their agencies;

(6)    Sales of fuels to any purchaser, regularly engaged in the
sale or distribution of such commodity, for resale by such purchaser,
and all sales of fuels to any purchaser for use or consumption beyond
the boundary lines of Anne Arundel County, Maryland ;

(7)    Fuels sold, used or consumed when such fuels are used as a
fuel in the manufacture, generation, refining or processing of arti-
ficial or natural gas, electricity, steam, liquefied petroleum gas, anthra-
cite coal, bituminous coal, or the various grades or classes of oil set
forth in subsection-hereof, when said commodities are manufac-
tured, generated, refined or processed for sale.

(8) Fuels sold, used or consumed in a residential dwelling unit.

(e) The rate or amount of tax hereby levied or imposed on the

various aforementioned commodities shall be at the rate or amount
hereinafter set forth:

Commodity                         Rate or Amount of Tax

(1) Liquefied Petroleum Gas           Nine percentum (9%) upon the

gross sales price thereof

(2) Bituminous Coal                         Seventy-two cents (72¢) per ton

                                                               of two thousand pounds (2,000

                                                            lbs.)

(3) Anthracite Coal                          Seventy-two cents (72¢) per ton

                                                               of two thousand pounds (2,000

                                                                lbs.)