Anne Arundel County                         2499

received for parking of motor vehicles; 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 17-709 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 17-709.

(a)    For purposes of this Section, the following terms are
defined as hereafter set forth:

(1)    "Motor Vehicle"—Any self-propelled vehicle.

(2)    "Operator"—The person controlling, conducting or op-
erating the parking lot or garage which offers off-street parking
accommodations for consideration.

(3)    "Parking"—The parking, storing, housing or keeping of a
motor vehicle.

(4)   "Parking Lot"—Any outdoor area or space upon which
MORE THAN TWO (2) motor vehicles are parked, stored, houses
or kept for a consideration, EXCEPT THE PUBLICLY OWNED
METERED SPACES, AND PARKING AREAS WITHIN THE
CORPORATE LIMITS OF THE CITY OF ANNAPOLIS.

(5)    "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.

(6)    "Transaction"—The parking, storing, housing or keeping
of a motor vehicle on a parking lot or garage for a charge or other
consideration.

(b)    There is hereby levied and imposed upon the privilege of
parking a motor vehicle in or on any parking lot or garage in Anne
Arundel County, Maryland, a tax of fifteen cents ($.15) for each
motor vehicle parked in or on each parking lot or garage, for each
twenty-four (24) hour period or any fraction thereof. If a motor
vehicle is parked in or on any parking lot or garage for which a
charge is made on a weekly or monthly basis, or on some basis other
than a twenty-four (24) hour period, the amount of tax shall be
computed by multiplying the sum of fifteen cents ($.15) by the total
number of days in the particular period of time involved.

(c)    The tax imposed by this section shall be collected by the
operator of the parking lot or garage at the time of, and in addition
to, any other charges which may be made for the parking of said
motor vehicle.