2494                            County Local Laws

Bill No. 31-71

AN ORDINANCE to add new Section 17-708 to the Anne Arundel
County Code (1967 Edition and Supplements), Title 17, "Taxation",
Subtitle 7, "Miscellaneous Taxes", to follow immediately after Sec-
tion 17-707 thereof, to levy a utilities tax; to provide for the rate
and collection thereof, to provide penalties for violation of this
Section, and matters generally related thereto.

Section 1. Be it enacted by the County Council of Anne Arundel
County, Maryland, That new Section 17-708 be, and it is hereby
added to the Anne Arundel County Code (1967 Edition and Supple-
ments), Title 17, "Taxation", Subtitle 7, "Miscellaneous Taxes", to
read as follows:

Section 17-708.

(a)    There is hereby levied a tax on all sales for commercial
and industrial consumption of artificial or natural gas, electricity
and steam delivered in Anne Arundel County, Maryland, through
pipes, wires or conduits. The rate of said tax shall be nine TWELVE
percent (9%) (12%) of the gross sales price thereof. Notwith-
standing any provision to the contrary, such tax shall not be levied
upon THE SALE OF ENERGY USED IN THE PROCESSING
OPERATION OF NON-FERROUS METAL ELECTROLYTIC RE-
FINERIES, NOR UPON sales of gas and electricity made under
Residential Schedules applicable to Anne Arundel County, Maryland,
on file with the Public Service Commission of Maryland and designated
as Schedule R.

(b)    There is hereby levied a tax on all sales of LOCAL exchange
service for the transmission of LOCAL messages by telephone origi-
nating within the limits of Anne Arundel County, Maryland. The
rate of said tax shall be nine TWELVE percent (9%) (12%) of the
gross sales price thereof; provided, however, that the total tax shall

not exceed the rate of $2,500.00 per month on each gas account and

each electric account. NOTWITHSTANDING ANY PROVISION
TO THE CONTRARY, SAID TAX SHALL NOT APPLY TO
PERSONS WHO HAVE ATTAINED THE AGE OF SIXTY-FIVE
(65) YEARS BY THE JULY 1 WHICH IS THE FIRST DAY OF
THE TAXABLE YEAR FOR WHICH THE CREDIT IS SOUGHT,
OR HE MUST RECEIVE DISABILITY BENEFITS AS A RESULT
OF A FINDING OF PERMANENT AND TOTAL DISABILITY
UNDER THE SOCIAL SECURITY ACT; PROVIDED, HOWEVER,
THAT THE COMBINED GROSS INCOME (AS DEFINED IN
SECTION 12F (B) OF ARTICLE 81 OF THE ANNOTATED CODE
OF MARYLAND, AS ENACTED BY CHAPTER 110 OF THE 1970
LAWS OF MARYLAND) OF SAID PERSON SHALL NOT BE IN
EXCESS OF FIVE THOUSAND DOLLARS ($5,000.00) FOR THE
CALENDAR YEAR IMMEDIATELY PRECEDING THE FISCAL
YEAR APPLICATION. IN ACCORDANCE WITH THE PROVI-
SIONS OF SECTION 49C OF ARTICLE 81 OF THE ANNOTATED
CODE OF MARYLAND (1969 REPLACEMENT VOLUME), A
PERSON MAY APPLY FOR SAID TAX CREDIT AT ANY TIME
UP TO SEPTEMBER 1 OF THE TAXABLE YEAR.