Anne Arundel County                            2489

(4) No. 2 Fuel Oil, as the term is           9/10 of one cent (9/10˘) per
commonly used and under       gallon
stood by the Petroleum In-

dustry selling in the Anne

Arundel County Marketing

Area

(5) All other grades or classes of     .675 of one cent (1˘) per gallon

oil taxable under

(c)    For purposes of this section, the below listed terms shall be
defined as hereinafter set forth:

(1)    "Consumer"—See "User".

(2)    "Fuels"—All commodities subject to the tax imposed by
this section.

(3)    "Motor Vehicles"—Any self-propelled vehicle, including
mobile equipment commonly used in connection with construction
work, such as cranes, derricks, bulldozers and other similar equip-
ment.

(4)    "Person"—Any individual, partnership, firm, society, club,
association, joint stock company, corporation, estate, receiver,
trustee, assignee, referee, or any other person acting in a fiduciary
or representative capacity and any other group or combination of
individuals acting as a unit.

(5)    "Person who makes deliveries within Anne Arundel
County, Maryland"—Any person who makes deliveries in his own
vehicles or by contract carrier, or other vehicle over which he has
control.

(6)    "Price"—The aggregate value in money (including all
freight and delivery charges) paid or charged for fuels subject to
the tax imposed by this section.

(7)    "Purchaser"—Any person selling any of the commodities
subject to the tax imposed by this section.

(8)    "Sales within Anne Arundel County, Maryland"—All trans-
actions in which an order is placed within Anne Arundel County,
Maryland, and the fuel is delivered within Anne Arundel County,
Maryland, by any means whatsoever.

(9)    "Taxpayer"—Any person required by this section to make
returns or to pay the tax.

(10)    "User" or "Consumer"—Any person who purchases or
acquires the fuels taxed under this section for any purpose other than
to resell the fuel either as is or as a component part of a product
produced for sale.

(d) (1) Every person located within or without Anne Arundel
County, Maryland, who makes any sales or deliveries of any com-
modities, taxed by virtue of this section, within Anne Arundel
County, Maryland, shall collect the tax from the purchaser of said