Montgomery County                           2901

the person herein liable for the tax to identify and establish the
character of such excluded units.

SEC. 3. Severability.

The provisions of this Act are severable and if any provision,
sentence, clause, section or part thereof is held illegal, invalid or
unconstitutional or inapplicable to any person or circumstances, such
illegality, invalidity or unconstitutionally, or inapplicability shall
not affect or impair any of the remaining provisions, sentences,
clauses, sections or parts of the Act or their application to other
persons or circumstances. It is hereby declared to be the legislative
intent that this Act would have been adopted if such illegal, invalid
or unconstitutional provision, sentence, clause, section or part had not
been included therein, and if the person or circumstances to which
the Act or any part thereof is inapplicable had been specifically
exempted therefrom.

SEC 4. Emergency Legislation.

The Council hereby declares that an emergency exists and that
this legislation is necessary for the immediate protection of public
health and safety. Therefore, this Act shall take effect on the date
on which it becomes law.

Effective: June 29, 1971

CHAPTER 52

(BILL NO. 17-71)

AN ACT to add a new Section 84-33, title "Fuel-Energy Tax," to
Chapter 84, title "Finance and Taxation," of the Montgomery
County Code 1965, to follow immediately after Section 84-32
thereof to levy and impose a tax upon any person transmitting,
distributing, manufacturing, producing or supplying electricity,
gas, steam, coal, fuel oil, or liquefied petroleum gas in Mont-
gomery County after July 1, 1971, at rates based on weight or
unit of measure to provide for setting the rates from time to time
by resolution, after public hearing, to provide generally for
submission of reports, payment of tax, interest and penalties, and
inspection and maintenance of records.

Be It Enacted by the County Council for Montgomery County,
Maryland, that—

Sec. 1. Section 84-33, title "Fuel-Energy Tax," is hereby added
to Chapter 84, title "Finance and Taxation," of the Montgomery
County Code 1965, to follow immediately after Section 84-32, thereof,
to read as follows: