Anne Arundel County                         2497

county, but not within any incorporated city or town thereof, derived
from the amounts charged for admission or refreshment, service and
merchandise and the use of sporting or recreation facilities or equip-

ment except bowling alleys and movie theaters to the same extent

and in the same manner as that levied by the state upon gross receipts

under the provisions of section 402 of article 81 of the Code, which
tax shall be in addition to and not in lieu of any tax which may

new or hereafter be levied upon gross receipts by the state, provided

that the tax levy hereby made upon gross receipts shall not be paid

upon the gross receipt received by organizations specifically exempted

by section 405 of article 81 of the Code.

(A) PURSUANT TO THE PROVISIONS OF SECTION 403
OF ARTICLE 81 OF THE ANNOTATED CODE OF MARYLAND
(1969 REPLACEMENT VOLUME), AS AMENDED, THERE
SHALL BE LEVIED, COLLECTED, AND PAID A TAX UPON
THE GROSS RECEIPTS OF EVERY PERSON, FIRM OR
CORPORATION OBTAINED FROM SOURCES WITHIN THE
COUNTY (BUT NOT WITHIN ANY INCORPORATED CITY OR
TOWN THEREOF) AS HEREINAFTER PROVIDED:

RATE OF
PURPOSE                                       TAX

(1)  EXCEPT AS SPECIFICALLY PROVIDED IN SUB-
SECTION (2) THROUGH (8), INCLUSIVE, OF
THIS SUBSECTION, ADMISSIONS TO ANY
ESTABLISHMENT (WHETHER BY SINGLE
TICKET, SEASON TICKET, OR SUBSCRIPTION);
AND ANY ADMISSION WITHIN AN ENCLOSURE
IN ADDITION TO THE INITIAL CHARGE FOR
SUCH ADMISSION .......................................................... 7%

(2)  ADMISSIONS TO ANY MOVING PICTURE
THEATRE .......................................................................... 4%

(3)  ADMISSIONS, COVER CHARGES FOR SEATS OR
TABLES, REFRESHMENTS, SERVICE, OR MER-
CHANDISE AT ANY ROOF GARDEN, CABARET,
OR OTHER SIMILAR PLACES WHERE THERE IS
FURNISHED A PERFORMANCE WHEN PAY-
MENT OF SUCH AMOUNTS ENTITLE THE PA-
TRON THEREOF TO BE PRESENT DURING ANY
PORTION OF SUCH PERFORMANCE ...................... 3%

(d) There is hereby levied a tax of [one] five and one-half

percentum (5½%) upon the gross receipts of every person, firm, or

corporation obtained from sources within the county, but not within

any incorporated city or town thereof, derived from the business

of operating golf course greens, and roller skating rinks to the same

extent and in the same manner as that levied by the state upon the

gross receipts, which tax shall be in addition to and not in lieu of

any tax which may now or may hereafter be levied upon gross receipts

by the state, provided that the tax levy hereby made upon gross

receipts shall not be paid upon the gross receipt received by organiza-

tions specifically exempted by section 405 of article 81 of the Code.