Anne Arundel County                         2501

can be given effect without the invalid provisions or application, and
to this end, all the provisions of this Ordinance are hereby declared
to be severable.

SECTION 3. And be it further enacted, That this Ordinance shall
become law and take effect on the 1st day of July, 1971.

APPROVED AND ENACTED: June 4, 1971.

Bill No. 35-71

AN ORDINANCE to add new Section 17-710 to the Anne Arundel
County Code (1967 Edition and Supplements), Title 17, "Taxa-
tion", Subtitle 7, "Miscellaneous Taxes", to follow immediately
after Section 17-709 thereof, to levy and impose a tax on considera-
tion for keeping, storing or docking boats; to provide 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 17-710 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 17-710.

(a)    There is hereby levied and imposed a tax of ten percent
(10%) of any charges or other consideration paid or received in
exchange for the use of services or facilities (including, but not
limited to, marina or boat slip facilities, space rentals, and docking
and storage areas) for the purpose of docking or storing boats. If
said services or facilities are offered in conjunction with other serv-
ices or facilities, said tax shall apply only to the portion of considera-
tion derived from space rental, docking or storage. NOTWITH-
STANDING ANY PROVISION TO THE CONTRARY, SAID TAX
SHALL NOT BE LEVIED OR IMPOSED UPON ANY NON-
PROFIT, COMMUNITY-OWNED PIER FACILITY.

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

(1)    "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.

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

(3)    "User"—Any person making use of services and/or facili-
ties for keeping, storing or docking boats.